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REGISTERED NUMBER: 06772439 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BROADHEATH RECOVERY SERVICES LIMITED

BROADHEATH RECOVERY SERVICES LIMITED (REGISTERED NUMBER: 06772439)

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










Page

Balance Sheet 1

Notes to the Financial Statements 3


BROADHEATH RECOVERY SERVICES LIMITED (REGISTERED NUMBER: 06772439)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 406,821 272,652
406,821 272,652

CURRENT ASSETS
Debtors 6 235,979 166,446
Cash at bank 124,339 97,568
360,318 264,014
CREDITORS
Amounts falling due within one year 7 187,886 141,269
NET CURRENT ASSETS 172,432 122,745
TOTAL ASSETS LESS CURRENT
LIABILITIES

579,253

395,397

CREDITORS
Amounts falling due after more than one
year

8

(28,717

)

(63,592

)

PROVISIONS FOR LIABILITIES (99,956 ) (68,162 )
NET ASSETS 450,580 263,643

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 450,480 263,543
SHAREHOLDERS' FUNDS 450,580 263,643

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BROADHEATH RECOVERY SERVICES LIMITED (REGISTERED NUMBER: 06772439)

BALANCE SHEET - continued
31 DECEMBER 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 September 2024 and were signed by:





S Sullivan - Director


BROADHEATH RECOVERY SERVICES LIMITED (REGISTERED NUMBER: 06772439)

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


1. STATUTORY INFORMATION

Broadheath Recovery Services Limited 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: 06772439

Registered office: 5 Brooklands Place
Brooklands Road
Sale
Cheshire
M33 3SD

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 represents net invoiced sales of goods, excluding value added tax. Turnover is recognised when the goods are physically delivered to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.


BROADHEATH RECOVERY SERVICES LIMITED (REGISTERED NUMBER: 06772439)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term whichever is shorter.

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 11 (2022 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 25,000
AMORTISATION
At 1 January 2023
and 31 December 2023 25,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

BROADHEATH RECOVERY SERVICES LIMITED (REGISTERED NUMBER: 06772439)

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


5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023 2,443 459,650 952 463,045
Additions - 250,170 1,625 251,795
Disposals - (52,000 ) - (52,000 )
At 31 December 2023 2,443 657,820 2,577 662,840
DEPRECIATION
At 1 January 2023 2,027 187,414 952 190,393
Charge for year 104 90,308 136 90,548
Eliminated on disposal - (24,922 ) - (24,922 )
At 31 December 2023 2,131 252,800 1,088 256,019
NET BOOK VALUE
At 31 December 2023 312 405,020 1,489 406,821
At 31 December 2022 416 272,236 - 272,652

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 220,194 163,685
Other debtors 15,785 2,761
235,979 166,446

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,648 10,648
Hire purchase contracts 17,969 30,166
Trade creditors 35,740 5,108
Taxation and social security 86,769 65,839
Other creditors 36,760 29,508
187,886 141,269

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 15,131 25,001
Hire purchase contracts 13,586 38,591
28,717 63,592

BROADHEATH RECOVERY SERVICES LIMITED (REGISTERED NUMBER: 06772439)

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


9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 25,779 35,649
Hire purchase contracts 31,555 68,757
57,334 104,406