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REGISTERED NUMBER: 14619349 (England and Wales)













FINANCIAL STATEMENTS

FOR THE PERIOD

26 JANUARY 2023 TO 31 JANUARY 2024

FOR

B HOMECARE & CO LTD

B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 26 JANUARY 2023 TO 31 JANUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B HOMECARE & CO LTD

COMPANY INFORMATION
FOR THE PERIOD 26 JANUARY 2023 TO 31 JANUARY 2024







DIRECTORS: Miss B Roberts
I Robertson



REGISTERED OFFICE: Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



REGISTERED NUMBER: 14619349 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: Starling Bank
5th Floor
London Fruit and Wool Exchange
1 Duval Square
London
EC2M 2PP

B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

BALANCE SHEET
31 JANUARY 2024

Notes £    £   
FIXED ASSETS
Intangible assets 4 23,600
Tangible assets 5 1,287
24,887

CURRENT ASSETS
Debtors 6 1,440
Cash at bank 16,593
18,033
CREDITORS
Amounts falling due within one year 7 69,107
NET CURRENT LIABILITIES (51,074 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,187 )

CREDITORS
Amounts falling due after more than one
year

8

(16,450

)

PROVISIONS FOR LIABILITIES (245 )
NET LIABILITIES (42,882 )

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (42,982 )
SHAREHOLDERS' FUNDS (42,882 )

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 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.

B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

BALANCE SHEET - continued
31 JANUARY 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2024 and were signed on its behalf by:




Miss B Roberts - Director



I Robertson - Director


B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 26 JANUARY 2023 TO 31 JANUARY 2024


1. STATUTORY INFORMATION

B Homecare & Co 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.

Intangible assets
Purchased Franchise is reflected in the accounts at its cost value less amortisation.

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 - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 period 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.

Going concern
The company meets its day to day working capital requirments through a loan provided by Mr I Robertson and Miss B Roberts, Directors of the company. They will continue to support the company in this way until such times as profits are made.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 26 JANUARY 2023 TO 31 JANUARY 2024


4. INTANGIBLE FIXED ASSETS
Franchise
£   
COST
Additions 29,500
At 31 January 2024 29,500
AMORTISATION
Amortisation for period 5,900
At 31 January 2024 5,900
NET BOOK VALUE
At 31 January 2024 23,600

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
Additions 1,186 450 1,636
At 31 January 2024 1,186 450 1,636
DEPRECIATION
Charge for period 237 112 349
At 31 January 2024 237 112 349
NET BOOK VALUE
At 31 January 2024 949 338 1,287

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 1,434
Other debtors 6
1,440

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 4,200
Trade creditors 86
Social security and other taxes 234
Other creditors 1,693
Directors' current accounts 60,738
Accrued expenses 2,156
69,107

B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 26 JANUARY 2023 TO 31 JANUARY 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Bank loans - 1-2 years 8,400
Bank loans - 2-5 years 8,050
16,450

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 January 2024:

£   
I Robertson
Balance outstanding at start of period -
Amounts advanced 14,625
Amounts repaid (62,005 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (47,380 )

Miss B Roberts
Balance outstanding at start of period -
Amounts advanced 34,393
Amounts repaid (47,751 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (13,358 )