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REGISTERED NUMBER: 09959844 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Bdt Care Solutions Ltd

Bdt Care Solutions Ltd (Registered number: 09959844)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bdt Care Solutions Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTORS: D B Bell
R M Johnson
D T Johnson
N Holland





REGISTERED OFFICE: 87 Station Road
Ashington
Northumberland
NE63 8RS





REGISTERED NUMBER: 09959844 (England and Wales)





ACCOUNTANTS: Peter Weldon & Co. Ltd
87 Station Road
Ashington
Northumberland
NE63 8RS

Bdt Care Solutions Ltd (Registered number: 09959844)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 334,142 239,396

CURRENT ASSETS
Debtors 5 378,419 348,802
Cash at bank and in hand 879,000 1,024,488
1,257,419 1,373,290
CREDITORS
Amounts falling due within one year 6 326,923 363,909
NET CURRENT ASSETS 930,496 1,009,381
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,264,638

1,248,777

CREDITORS
Amounts falling due after more than one
year

7

19,167

29,082
NET ASSETS 1,245,471 1,219,695

CAPITAL AND RESERVES
Called up share capital 78 100
Retained earnings 9 1,245,393 1,219,595
SHAREHOLDERS' FUNDS 1,245,471 1,219,695

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

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

Bdt Care Solutions Ltd (Registered number: 09959844)

Balance Sheet - continued
30 June 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 1 February 2024 and were signed on its behalf by:





D B Bell - Director


Bdt Care Solutions Ltd (Registered number: 09959844)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Bdt Care Solutions 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.

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.

Turnover represents amounts receivable for providing education and accommodation to disadvantaged children.

The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the company.

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 etc - 25% on reducing balance
Leasehold improvements - 20% on straight line

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

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.


Bdt Care Solutions Ltd (Registered number: 09959844)

Notes to the Financial Statements - continued
for the Year Ended 30 June 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 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.

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.

Trade and other debtors
Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently amortised cost, net of impairment.

Trade and other creditors
Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised costs using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2022 - 43 ) .

Bdt Care Solutions Ltd (Registered number: 09959844)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Long Motor Computer
leasehold vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 329,832 16,999 18,570 365,401
Additions 137,052 82,916 2,158 222,126
Disposals - (17,000 ) - (17,000 )
At 30 June 2023 466,884 82,915 20,728 570,527
DEPRECIATION
At 1 July 2022 105,310 2,125 18,570 126,005
Charge for year 84,726 35,694 2,158 122,578
Eliminated on disposal - (12,198 ) - (12,198 )
At 30 June 2023 190,036 25,621 20,728 236,385
NET BOOK VALUE
At 30 June 2023 276,848 57,294 - 334,142
At 30 June 2022 224,522 14,874 - 239,396

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 315,419 318,335
Directors' current accounts 24,000 -
Prepayments and accrued income 29,825 19,335
Prepayments 5,000 3,290
Rent in advance 4,175 4,175
Staff loan - 3,667
378,419 348,802

Bdt Care Solutions Ltd (Registered number: 09959844)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts (see note 8) - 19,838
Trade creditors 7,351 19,547
Tax 165,185 185,734
Social security and other taxes 34,663 35,532
Attachment of earnings 519 294
Pension control 5,815 5,576
Other creditors 38,507 50,000
Accrued expenses 64,883 37,388
326,923 363,909

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loan 19,167 29,082

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year - 19,838

Non-cancellable operating leases
2023 2022
£    £   
Within one year 73,479 85,405
Between one and five years 267,395 192,528
In more than five years 115,148 121,896
456,022 399,829

Bdt Care Solutions Ltd (Registered number: 09959844)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

9. RESERVES
Retained
earnings
£   

At 1 July 2022 1,219,595
Profit for the year 525,263
Purchase of own shares (499,465 )
At 30 June 2023 1,245,393