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REGISTERED NUMBER: 05099104 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

VITALITY CARE HOMES (BROOKSIDE) LTD

VITALITY CARE HOMES (BROOKSIDE) LTD (REGISTERED NUMBER: 05099104)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


VITALITY CARE HOMES (BROOKSIDE) LTD (REGISTERED NUMBER: 05099104)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,555 10,605
Tangible assets 5 192,165 158,599
197,720 169,204

CURRENT ASSETS
Debtors 6 442,659 453,229
Cash at bank and in hand 134,320 21,252
576,979 474,481
CREDITORS
Amounts falling due within one year 7 104,889 64,019
NET CURRENT ASSETS 472,090 410,462
TOTAL ASSETS LESS CURRENT
LIABILITIES

669,810

579,666

CREDITORS
Amounts falling due after more than one year 8 (82,357 ) (32,225 )

PROVISIONS FOR LIABILITIES (47,872 ) (29,876 )
NET ASSETS 539,581 517,565

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 539,579 517,563
SHAREHOLDERS' FUNDS 539,581 517,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

VITALITY CARE HOMES (BROOKSIDE) LTD (REGISTERED NUMBER: 05099104)

Balance Sheet - continued
31 March 2024


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:





Mandip Singh Khaira - Director


VITALITY CARE HOMES (BROOKSIDE) LTD (REGISTERED NUMBER: 05099104)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Vitality Care Homes (Brookside) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05099104

Registered office: 2 Wheeleys Road
Edgbaston
Birmingham
West Midlands
B15 2LD

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 2004, is being amortised evenly over its estimated useful life of twenty 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.

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.


VITALITY CARE HOMES (BROOKSIDE) LTD (REGISTERED NUMBER: 05099104)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2023 - 29 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 101,000
AMORTISATION
At 1 April 2023 90,395
Charge for year 5,050
At 31 March 2024 95,445
NET BOOK VALUE
At 31 March 2024 5,555
At 31 March 2023 10,605

VITALITY CARE HOMES (BROOKSIDE) LTD (REGISTERED NUMBER: 05099104)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 3,192 281,090 284,282
Additions - 68,940 68,940
At 31 March 2024 3,192 350,030 353,222
DEPRECIATION
At 1 April 2023 1,835 123,848 125,683
Charge for year 319 35,055 35,374
At 31 March 2024 2,154 158,903 161,057
NET BOOK VALUE
At 31 March 2024 1,038 191,127 192,165
At 31 March 2023 1,357 157,242 158,599

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,195 11,602
Other debtors 440,464 441,627
442,659 453,229

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 51,892 24,903
Other creditors 52,997 39,116
104,889 64,019

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 82,357 32,225

VITALITY CARE HOMES (BROOKSIDE) LTD (REGISTERED NUMBER: 05099104)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
Mandip Singh Khaira and Bulvant Singh Khaira
Balance outstanding at start of year - (18,525 )
Amounts advanced 81,313 106,316
Amounts repaid (81,313 ) (87,791 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. RELATED PARTY DISCLOSURES

Current asset of £438,770 is due from Vitality Holdings (Brookside) Ltd (£441,627 in 2023)

Dividend issued during the year £220,000 to the parent company Vitality Holdings (Brookside) Ltd (£140,000 in 2023)

11. ULTIMATE CONTROLLING PARTY

The shareholders are the ultimate controlling party