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REGISTERED NUMBER: 11554058 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Blossom View Respite Unit Ltd

Blossom View Respite Unit Ltd (Registered number: 11554058)






Contents of the Financial Statements
for the year ended 30 September 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Blossom View Respite Unit Ltd

Company Information
for the year ended 30 September 2023







DIRECTORS: G Abbey
M Abbey





SECRETARY:





REGISTERED OFFICE: Paces Campus
Pack Horse Lane
High Green
Sheffield
South Yorkshire
S35 3HY





REGISTERED NUMBER: 11554058 (England and Wales)





ACCOUNTANTS: Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ

Blossom View Respite Unit Ltd (Registered number: 11554058)

Statement of Financial Position
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 768,252 396,568
Investments 5 100 100
768,352 396,668

CURRENT ASSETS
Stocks 750 750
Debtors 6 142,772 227,354
Prepayments and accrued income 119,732 90,648
Cash at bank and in hand 746,053 695,827
1,009,307 1,014,579
CREDITORS
Amounts falling due within one year 7 143,596 451,125
NET CURRENT ASSETS 865,711 563,454
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,634,063

960,122

CREDITORS
Amounts falling due after more than one
year

8

(105,520

)

(120,948

)

PROVISIONS FOR LIABILITIES 9 (13,709 ) (10,835 )

ACCRUALS AND DEFERRED INCOME (5,428 ) (5,428 )
NET ASSETS 1,509,406 822,911

Blossom View Respite Unit Ltd (Registered number: 11554058)

Statement of Financial Position - continued
30 September 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,509,404 822,909
SHAREHOLDERS' FUNDS 1,509,406 822,911

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 1 February 2024 and were signed on its behalf by:





G Abbey - Director


Blossom View Respite Unit Ltd (Registered number: 11554058)

Notes to the Financial Statements
for the year ended 30 September 2023

1. STATUTORY INFORMATION

Blossom View Respite Unit Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Straight line over 26 years
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.


Blossom View Respite Unit Ltd (Registered number: 11554058)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2022 - 31 ) .

4. TANGIBLE FIXED ASSETS
Freehold Short Plant and
property leasehold machinery
£    £    £   
COST
At 1 October 2022 - 380,136 50,007
Additions 388,693 - 7,722
At 30 September 2023 388,693 380,136 57,729
DEPRECIATION
At 1 October 2022 - 43,862 19,639
Charge for year - 14,620 7,926
At 30 September 2023 - 58,482 27,565
NET BOOK VALUE
At 30 September 2023 388,693 321,654 30,164
At 30 September 2022 - 336,274 30,368

Blossom View Respite Unit Ltd (Registered number: 11554058)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

4. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2022 27,337 3,935 25,640 487,055
Additions 4,396 - - 400,811
At 30 September 2023 31,733 3,935 25,640 887,866
DEPRECIATION
At 1 October 2022 11,733 2,275 12,978 90,487
Charge for year 3,000 415 3,166 29,127
At 30 September 2023 14,733 2,690 16,144 119,614
NET BOOK VALUE
At 30 September 2023 17,000 1,245 9,496 768,252
At 30 September 2022 15,604 1,660 12,662 396,568

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2022
and 30 September 2023 100
NET BOOK VALUE
At 30 September 2023 100
At 30 September 2022 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 17,827 37,077
Amounts owed by group undertakings 101,841 184,171
Other debtors 23,104 6,106
142,772 227,354

Blossom View Respite Unit Ltd (Registered number: 11554058)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 8,072 10,611
Amounts owed to group undertakings - 348,807
Taxation and social security 99,297 64,458
Other creditors 26,227 17,249
143,596 451,125

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 25,000 35,000
Other creditors 80,520 85,948
105,520 120,948

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 13,709 10,835

Deferred
tax
£   
Balance at 1 October 2022 10,835
Charge to Income Statement during year 2,874
Balance at 30 September 2023 13,709

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
G Abbey
Balance outstanding at start of year - 9,300
Amounts advanced 430 -
Amounts repaid (3,870 ) (9,300 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,440 ) -

Blossom View Respite Unit Ltd (Registered number: 11554058)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

All loans to/from directors are given interest free and have no fixed repayment terms.