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REGISTERED NUMBER: 09409257 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Brackenlea Care Homes Limited

Brackenlea Care Homes Limited (Registered number: 09409257)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brackenlea Care Homes Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: S Allana
M B Allana





SECRETARY: S Allana





REGISTERED OFFICE: Pearson Lane
Shawford
Winchester
SO21 2AG





REGISTERED NUMBER: 09409257 (England and Wales)





ACCOUNTANTS: Preston Accountants Limited.
Chartered Certified Accountants
1 Carlton Parade
Preston Road
Wembley
Middlesex
HA9 8NE

Brackenlea Care Homes Limited (Registered number: 09409257)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 145,834 215,834
Tangible assets 5 1,056,379 1,073,898
1,202,213 1,289,732

CURRENT ASSETS
Stocks 2,421 2,421
Debtors 6 43,291 54,311
Cash at bank 373,900 302,950
419,612 359,682
CREDITORS
Amounts falling due within one year 7 209,208 193,622
NET CURRENT ASSETS 210,404 166,060
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,412,617

1,455,792

CREDITORS
Amounts falling due after more than one year 8 (1,300,951 ) (1,365,968 )

PROVISIONS FOR LIABILITIES (5,564 ) (4,718 )
NET ASSETS 106,102 85,106

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 105,102 84,106
106,102 85,106

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

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

Brackenlea Care Homes Limited (Registered number: 09409257)

Balance Sheet - continued
30 September 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 2 September 2024 and were signed on its behalf by:





S Allana - Director


Brackenlea Care Homes Limited (Registered number: 09409257)

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

1. STATUTORY INFORMATION

Brackenlea Care Homes 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
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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% Straight line on cost and in accordance with the property
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 30% on reducing balance
Computer equipment - 30% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Brackenlea Care Homes Limited (Registered number: 09409257)

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2022 - 24 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 700,001
AMORTISATION
At 1 October 2022 484,167
Amortisation for year 70,000
At 30 September 2023 554,167
NET BOOK VALUE
At 30 September 2023 145,834
At 30 September 2022 215,834

Brackenlea Care Homes Limited (Registered number: 09409257)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 1,146,849 15,919 82,086 8,565 1,253,419
Additions - - 3,516 399 3,915
At 30 September 2023 1,146,849 15,919 85,602 8,964 1,257,334
DEPRECIATION
At 1 October 2022 97,781 11,105 65,920 4,715 179,521
Charge for year 14,137 1,203 4,920 1,174 21,434
At 30 September 2023 111,918 12,308 70,840 5,889 200,955
NET BOOK VALUE
At 30 September 2023 1,034,931 3,611 14,762 3,075 1,056,379
At 30 September 2022 1,049,068 4,814 16,166 3,850 1,073,898

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 38,522 51,823
Other debtors 4,769 2,488
43,291 54,311

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 52,847 52,847
Payments on account 51,394 53,845
Trade creditors 56,543 54,159
Tax 26,794 19,277
Social security and other taxes 8,801 8,454
Accrued expenses 12,829 5,040
209,208 193,622

Brackenlea Care Homes Limited (Registered number: 09409257)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans - 1-2 years 73,384 52,847
Bank loans - 2-5 years 270,239 339,528
Other creditors 957,328 973,593
1,300,951 1,365,968