Caseware UK (AP4) 2023.0.135 2023.0.135 2023-07-312023-07-31true2022-08-01falseThe principal activities of the company are that of residential nursing care facilities.7033falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13163207 2022-08-01 2023-07-31 13163207 2021-08-01 2022-07-31 13163207 2023-07-31 13163207 2022-07-31 13163207 c:Director1 2022-08-01 2023-07-31 13163207 d:PlantMachinery 2022-08-01 2023-07-31 13163207 d:PlantMachinery 2023-07-31 13163207 d:PlantMachinery 2022-07-31 13163207 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 13163207 d:ComputerEquipment 2022-08-01 2023-07-31 13163207 d:ComputerEquipment 2023-07-31 13163207 d:ComputerEquipment 2022-07-31 13163207 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 13163207 d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 13163207 d:CurrentFinancialInstruments 2023-07-31 13163207 d:CurrentFinancialInstruments 2022-07-31 13163207 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 13163207 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 13163207 d:ShareCapital 2023-07-31 13163207 d:ShareCapital 2022-07-31 13163207 d:RetainedEarningsAccumulatedLosses 2023-07-31 13163207 d:RetainedEarningsAccumulatedLosses 2022-07-31 13163207 c:OrdinaryShareClass1 2022-08-01 2023-07-31 13163207 c:OrdinaryShareClass1 2023-07-31 13163207 c:OrdinaryShareClass1 2022-07-31 13163207 c:FRS102 2022-08-01 2023-07-31 13163207 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 13163207 c:FullAccounts 2022-08-01 2023-07-31 13163207 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 13163207 d:WithinOneYear 2023-07-31 13163207 d:WithinOneYear 2022-07-31 13163207 d:BetweenOneFiveYears 2023-07-31 13163207 d:BetweenOneFiveYears 2022-07-31 13163207 d:MoreThanFiveYears 2023-07-31 13163207 d:MoreThanFiveYears 2022-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13163207









BEKKA CARE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
BEKKA CARE LIMITED
REGISTERED NUMBER: 13163207

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,184
15,061

  
12,184
15,061

Current assets
  

Debtors: amounts falling due within one year
 5 
335,370
202,028

Cash at bank and in hand
  
128,268
236,857

  
463,638
438,885

Creditors: amounts falling due within one year
 6 
(903,640)
(508,676)

Net current liabilities
  
 
 
(440,002)
 
 
(69,791)

Total assets less current liabilities
  
(427,818)
(54,730)

  

Net liabilities
  
(427,818)
(54,730)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(427,918)
(54,830)

  
(427,818)
(54,730)


Page 1

 
BEKKA CARE LIMITED
REGISTERED NUMBER: 13163207
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






R B Gershon
Director

Date: 11 April 2024

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
BEKKA CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

Bekka Care Limited ("the Company") is a private company limited by shares and is incorporated in England and Wales.
The principal activity of the company is that of running a care home.
The registered office is 35 Ballards Lane, London N3 1XW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

As at the balance sheet date, the company's liabilities exceeded its assets. The financial statements have been prepared on the going concern basis as in the opinion of the directors, the company will have sufficient access to funds to enable it to meet its liabilities as they fall due.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
BEKKA CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.5

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
BEKKA CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.9

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to and from related parties.
(i) Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
(ii) Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
(iii) Offsetting
Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 5

 
BEKKA CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 70 (2022 - 33).


4.


Tangible fixed assets





Plant and machinery
Computer equipment
Total

£
£
£



Cost 


At 1 August 2022
-
17,121
17,121


Additions
3,927
-
3,927



At 31 July 2023

3,927
17,121
21,048



Depreciation


At 1 August 2022
-
2,060
2,060


Charge for the year on owned assets
1,096
5,708
6,804



At 31 July 2023

1,096
7,768
8,864



Net book value



At 31 July 2023
2,831
9,353
12,184



At 31 July 2022
-
15,061
15,061

Page 6

 
BEKKA CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
306,647
(86,317)

Other debtors
4,052
-

Prepayments and accrued income
24,671
288,345

335,370
202,028



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
65,579
23,319

Amounts owed to group undertakings
169,966
169,900

Other taxation and social security
60,335
45,075

Other creditors
7,325
89,586

Accruals and deferred income
600,435
180,796

903,640
508,676



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



8.


Prior year adjustment

The prior year comparative figures have been restated to move £239,973 of costs out of Cost of Sales to Administrative expenses. This presentational prior year adjustments has no impact on the loss for the year or net assets. 


9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. Contributions totalling £4,848 (2022: £9,848)  were payable to the fund at the reporting date and are included in creditors.

Page 7

 
BEKKA CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

10.


Commitments under operating leases

At 31 July 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
2022
£
£


Not later than 1 year
270,300
265,000

Later than 1 year and not later than 5 years
1,136,352
1,114,071

Later than 5 years
3,358,706
3,651,287

4,765,358
5,030,358


11.


Related party transactions

At the year end a balance of £169,966 (2022: £169,900) was due to a related party.


12.


Controlling party

The parent undertaking is Tronas Limited, a company incorporated in Guernsey.

 
Page 8