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REGISTERED NUMBER: 08557330 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

BELL VIEW HELP AT HOME LIMITED

BELL VIEW HELP AT HOME LIMITED (REGISTERED NUMBER: 08557330)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BELL VIEW HELP AT HOME LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mrs M Todd
B D Lyden
Mrs K F Binder
M McMahon
Dr S A Tinnion





REGISTERED OFFICE: Bell View Resource Centre
33 West Street
Belford
Northumberland
NE70 7QB





REGISTERED NUMBER: 08557330 (England and Wales)





ACCOUNTANTS: Greaves Grindle
Chartered Accountants
Victoria House
Bondgate Within
Alnwick
Northumberland
NE66 1TA

BELL VIEW HELP AT HOME LIMITED (REGISTERED NUMBER: 08557330)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,332 3,740
Tangible assets 5 11,722 25,619
15,054 29,359

CURRENT ASSETS
Debtors 6 87,418 79,693
Cash at bank and in hand 181,224 162,576
268,642 242,269
CREDITORS
Amounts falling due within one year 7 104,280 134,899
NET CURRENT ASSETS 164,362 107,370
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,416

136,729

CREDITORS
Amounts falling due after more than one
year

8

(12,857

)

(19,248

)

PROVISIONS FOR LIABILITIES (901 ) (263 )
NET ASSETS 165,658 117,218

RESERVES
Retained earnings 10 165,658 117,218
165,658 117,218

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BELL VIEW HELP AT HOME LIMITED (REGISTERED NUMBER: 08557330)

BALANCE SHEET - continued
31 MARCH 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2023 and were signed on its behalf by:





Mrs M Todd - Director


BELL VIEW HELP AT HOME LIMITED (REGISTERED NUMBER: 08557330)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Bell View Help At Home Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Motor vehicles - 25% on cost
Office equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company pays defined contributions to a pension scheme in accordance with its automatic enrolment obligations. Contributions payable to the pension scheme are charged to profit or loss in the period to which they relate.

BELL VIEW HELP AT HOME LIMITED (REGISTERED NUMBER: 08557330)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued

Distributions
Donations from the company to its charitable parent are treated as distributions from reserves and are recognised in the period in which they are paid.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2022 - 38 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 4,080
AMORTISATION
At 1 April 2022 340
Charge for year 408
At 31 March 2023 748
NET BOOK VALUE
At 31 March 2023 3,332
At 31 March 2022 3,740

5. TANGIBLE FIXED ASSETS
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 5,700 28,699 15,645 50,044
Disposals - (21,199 ) - (21,199 )
At 31 March 2023 5,700 7,500 15,645 28,845
DEPRECIATION
At 1 April 2022 666 16,512 7,247 24,425
Charge for year 570 7,179 3,513 11,262
Eliminated on disposal - (18,564 ) - (18,564 )
At 31 March 2023 1,236 5,127 10,760 17,123
NET BOOK VALUE
At 31 March 2023 4,464 2,373 4,885 11,722
At 31 March 2022 5,034 12,187 8,398 25,619

BELL VIEW HELP AT HOME LIMITED (REGISTERED NUMBER: 08557330)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 57,261 41,851
Other debtors 30,157 37,842
87,418 79,693

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 4,127 6,453
Taxation and social security 12,640 24,750
Other creditors 87,513 103,696
104,280 134,899

As disclosed in the "Related Party Disclosures", other creditors include loan amounts of £1,923 due to the parent charity Bell View (Belford) (2022: £4,700).

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 12,857 19,248

As disclosed in the "Related Party Disclosures", other creditors include loan amounts of £12,857 due to the parent charity Bell View (Belford) (2022: £14,784).

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Big Issue Invest Ltd loans 4,328 9,564

The loan is secured by a debenture with fixed and floating charges.

BELL VIEW HELP AT HOME LIMITED (REGISTERED NUMBER: 08557330)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


10. RESERVES
Retained
earnings
£   

At 1 April 2022 117,218
Profit for the year 68,440
Distributed to Bell View (Belford)
in the year under gift aid

(20,000

)

At 31 March 2023 165,658

Amounts distributed to Bell View (Belford) under gift aid includes £20,000 that was paid within nine months of the previous financial year end to enable corporation tax relief to be obtained within that financial year.

11. RELATED PARTY DISCLOSURES

The company has 2 loans from its parent charity Bell View (Belford). At 31 March 2023 amounts due within one year were £1,923 and amounts falling due after more than one year were £12,857.

During the year, Bell View (Belford) invoiced the company £6,798 for premises, £198 for subscriptions, £731 for transport, £240 for broadband, £25 for photocopying and £11,127 for financial management support. The company was in credit with Bell View (Belford) by £1,659 at the year end and that amount has since been applied in full against subsequent invoices from Bell View (Belford).

During the year, the company invoiced Bell View (Belford) £570 for employee costs and £165 for advertising. No amount was outstanding at the year end.

During the year, the company invoiced Bell View Care Limited £354 for training and £80 for advertising. £354 was outstanding at the year end and has since been paid. Bell View Care Limited is another subsidiary of Bell View (Belford).

In the year ended 31 March 2023, the company made a gift aid donation of £20,000 to Bell View (Belford).

12. ULTIMATE CONTROLLING PARTY

The company is a Single Member Private Limited Company. The sole member is Bell View (Belford), registered company number 03582229 and registered charity number 1075896.

13. COMPANY LIMITED BY GUARANTEE

The company is registered as a company limited by guarantee and has no share capital. The sole member of the company (as represented by its governing body for the time being) undertakes to contribute to the assets of the company, in the event of it being wound up while it is a member or within one year after it ceases to be a member, for payment of the debts and liabilities of the company contracted before it ceases to be a member such amount as may be required not exceeding one pound.