Registered number
14384690
BBCare10 Limited
Filleted Accounts
30 September 2023
BBCare10 Limited
Registered number: 14384690
Balance Sheet
as at 30 September 2023
Notes 2023
£
Fixed assets
Tangible assets 3 11,070
Current assets
Debtors 4 91,466
Cash at bank and in hand 153,596
245,062
Creditors: amounts falling due within one year 5 (182,841)
Net current assets 62,221
Net assets 73,291
Capital and reserves
Called up share capital 100
Profit and loss account 73,191
Shareholders' funds 73,291
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N M Baggott
Director
Approved by the board on 29 February 2024
BBCare10 Limited
Notes to the Accounts
for the period from 29 September 2022 to 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment over 4 years
Motor equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 Employees 2023
Number
Average number of persons employed by the company 5
3 Tangible fixed assets
Office equipment Motor vehicles Total
£ £ £
Cost
Additions 5,363 9,399 14,762
At 30 September 2023 5,363 9,399 14,762
Depreciation
Charge for the period 1,343 2,349 3,692
At 30 September 2023 1,343 2,349 3,692
Net book value
At 30 September 2023 4,020 7,050 11,070
4 Debtors 2023
£
Trade debtors 53,659
Other debtors 37,807
91,466
5 Creditors: amounts falling due within one year 2023
£
Trade creditors 70,000
Taxation and social security costs 34,822
Directors loan account 40,019
Other creditors 38,000
182,841
6 Other financial commitments 2023
£
Total future minimum payments under non-cancellable operating leases 11,679
7 Controlling party
The company is controlled by the directors.
8 Other information
BBCare10 Limited is a private company limited by shares and incorporated in England. Its registered office is:
Office 45
Vantage Point Business Village
Mitcheldean
Glos
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