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REGISTERED NUMBER: 10825139 (England and Wales)






















Blue River Home Care Limited

Unaudited Financial Statements for the Year Ended 30th June 2023






Blue River Home Care Limited (Registered number: 10825139)






Contents of the Financial Statements
for the year ended 30th June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Blue River Home Care Limited

Company Information
for the year ended 30th June 2023







DIRECTORS: Ms S Deneva
R Denev





REGISTERED OFFICE: 1 Bruce Way
Waltham Cross
Hertfordshire
EN8 8AJ





REGISTERED NUMBER: 10825139 (England and Wales)





ACCOUNTANTS: Smailes Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

Blue River Home Care Limited (Registered number: 10825139)

Balance Sheet
30th June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,216 56,097

CURRENT ASSETS
Debtors 5 162,784 150,221
Cash at bank 755,170 625,877
917,954 776,098
CREDITORS
Amounts falling due within one year 6 92,037 87,751
NET CURRENT ASSETS 825,917 688,347
TOTAL ASSETS LESS CURRENT
LIABILITIES

865,133

744,444

CREDITORS
Amounts falling due after more than one
year

7

-

(4,704

)

PROVISIONS FOR LIABILITIES (8,628 ) (8,940 )
NET ASSETS 856,505 730,800

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 855,505 729,800
SHAREHOLDERS' FUNDS 856,505 730,800

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

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

Blue River Home Care Limited (Registered number: 10825139)

Balance Sheet - continued
30th 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 11th March 2024 and were signed on its behalf by:





Ms S Deneva - Director


Blue River Home Care Limited (Registered number: 10825139)

Notes to the Financial Statements
for the year ended 30th June 2023

1. STATUTORY INFORMATION

Blue River Home Care Limited 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
The financial statements have been prepared in accordance with applicable accounting standards including Section 1A of Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. The company adopted FRS 102 in the current year and there have been no transitional adjustments.

Turnover
Turnover is measured at the fair value of the consideration received or receivable excluding discounts and rebates.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation
Depreciation of fixed assets is charged by annual instalments commencing with the year of acquisition at rates estimated to write off their cost less any residual value over the expected useful lives.

The annual rates used are as follows:

Plant and machinery25% straight line
Motor vehicles25% straight line
Computer equipment25% straight line

Current & deferred tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current and past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 and other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Blue River Home Care Limited (Registered number: 10825139)

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

2. ACCOUNTING POLICIES - continued

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.

Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2022 - 37 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st July 2022 18,818 47,995 3,130 69,943
Additions - - 609 609
At 30th June 2023 18,818 47,995 3,739 70,552
DEPRECIATION
At 1st July 2022 9,409 3,000 1,437 13,846
Charge for year 4,704 11,998 788 17,490
At 30th June 2023 14,113 14,998 2,225 31,336
NET BOOK VALUE
At 30th June 2023 4,705 32,997 1,514 39,216
At 30th June 2022 9,409 44,995 1,693 56,097

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 162,784 150,221

Blue River Home Care Limited (Registered number: 10825139)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 84,170 79,870
Other creditors 7,867 7,881
92,037 87,751

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors - 4,704

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary £1 1,000 1,000

9. RELATED PARTY DISCLOSURES

Key management personnel of the entity

2023 2022
£    £   
Amounts due from related parties 162,784 150,221

10. ULTIMATE CONTROLLING PARTY

The company is controlled equally by the directors.