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REGISTERED NUMBER: 11207881 (England and Wales)















BLUESTONES MEDICAL COMPLEX CARE LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023






BLUESTONES MEDICAL COMPLEX CARE LIMITED (REGISTERED NUMBER: 11207881)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BLUESTONES MEDICAL COMPLEX CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: S Pendergast
P M Stratford
D Logue





REGISTERED OFFICE: Unit A Telford Court
Chester Gates Business Park
Chester
CH1 6LT





REGISTERED NUMBER: 11207881 (England and Wales)





AUDITORS: DJH Audit Limited
Accountants
Statutory Auditors
The Exchange
5 Bank Street
Bury
BL9 0DN

BLUESTONES MEDICAL COMPLEX CARE LIMITED (REGISTERED NUMBER: 11207881)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 47,941 15,674

CURRENT ASSETS
Inventories - 4,570
Debtors 5 1,147,847 553,089
Cash at bank 4,571 4,714
1,152,418 562,373
CREDITORS
Amounts falling due within one year 6 (851,267 ) (534,832 )
NET CURRENT ASSETS 301,151 27,541
TOTAL ASSETS LESS CURRENT
LIABILITIES

349,092

43,215

PROVISIONS FOR LIABILITIES (11,985 ) (3,919 )
NET ASSETS 337,107 39,296

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 337,007 39,196
337,107 39,296

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 23 July 2024 and were signed on its behalf by:





S Pendergast - Director


BLUESTONES MEDICAL COMPLEX CARE LIMITED (REGISTERED NUMBER: 11207881)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

Bluestones Medical Complex Care Limited is a private company, limited by shares, registered in England and
Wales. The company's registered number is 11207881 and the registered office address is Unit A Telford Court, Chester Gates Business Park, Chester, CH1 6LT.

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.

Significant judgements and estimates
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual results ultimately may differ from those estimates.

The estimates are continually evaluated. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying
amount of assets and liabilities are outlined below.

The directors use judgement to provide against bad debts using knowledge of customers and experience. The provisions are revisited after the statement of financial position date to ensure appropriate.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts. rebates, value added tax and other sales taxes. Revenue is recognised when the services have been provided to the customer.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33.3% on cost

The residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

Inventories
Work in progress is valued at the cost of the service provided.

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.


BLUESTONES MEDICAL COMPLEX CARE LIMITED (REGISTERED NUMBER: 11207881)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 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 the income statement in the period to which they relate.

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short term liquid
investments with original maturities of three months or less.

Dividends
Equity dividends are recognised when they become legally payable and are no longer at the discretion of the
company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 5 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 November 2022 18,231
Additions 49,851
At 31 October 2023 68,082
DEPRECIATION
At 1 November 2022 2,557
Charge for year 17,584
At 31 October 2023 20,141
NET BOOK VALUE
At 31 October 2023 47,941
At 31 October 2022 15,674

BLUESTONES MEDICAL COMPLEX CARE LIMITED (REGISTERED NUMBER: 11207881)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 748,794 202,931
Amounts owed by group undertakings 293,423 315,764
Other debtors 105,630 34,394
1,147,847 553,089

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 147,051 7,630
Amounts owed to group undertakings 507,744 409,405
Taxation and social security 103,785 37,100
Other creditors 92,687 80,697
851,267 534,832

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 30,000 30,000
Between one and five years 72,500 102,500
102,500 132,500

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Richard Taylor (Senior Statutory Auditor)
for and on behalf of DJH Audit Limited

9. RELATED PARTY DISCLOSURES

Group undertakings
During the course of the year, the company received recharged costs totalling £17,592 (2022: £39,631) from group undertakings.

Included within debtors at the year end is an amount due from group undertakings of £293,423 (2022: £315,764).

Included within creditors at the year end is an amount due to group undertakings of £507,744 (2022: £409,405).

BLUESTONES MEDICAL COMPLEX CARE LIMITED (REGISTERED NUMBER: 11207881)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


10. ULTIMATE CONTROLLING PARTY

At the year end the immediate and ultimate parent company and controlling party was Bluestones Investment Group Limited, a company registered in England and Wales. The results of the company are included within the consolidated financial statements of Bluestones Investment Group Limited, copies of which can be obtained from Companies House. The company's registered office is Unit A Telford Court, Chester Gates Business Park, Chester, England, CH1 6LT.