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REGISTERED NUMBER: 13552075 (England and Wales)



Financial Statements for the Year Ended 31 December 2023

for

Brooke House Care Ltd

Brooke House Care Ltd (Registered number: 13552075)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 7


Brooke House Care Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Mr C D K Sabapathy





REGISTERED OFFICE: BBK PARTNERSHIP 01 BEAUCHAMP COURT
10 VICTORS WAY
BARNET
EN5 5TZ





REGISTERED NUMBER: 13552075 (England and Wales)





ACCOUNTANTS: BBK Partnership
Chartered Accountants
& Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ

Brooke House Care Ltd (Registered number: 13552075)

Statement of Financial Position
31 December 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,589,487 1,557,794

CURRENT ASSETS
Cash at bank 163,543 132,349

CREDITORS
Amounts falling due within one year 5 (1,520,548 ) (1,481,711 )
NET CURRENT LIABILITIES (1,357,005 ) (1,349,362 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

232,482

208,432

PROVISIONS FOR LIABILITIES 7 (30,495 ) (30,495 )
NET ASSETS 201,987 177,937

CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 77,708 77,708
Retained earnings 9 124,179 100,129
SHAREHOLDERS' FUNDS 201,987 177,937

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.

Brooke House Care Ltd (Registered number: 13552075)

Statement of Financial Position - 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 September 2024 and were signed by:





Mr C D K Sabapathy - Director


Brooke House Care Ltd (Registered number: 13552075)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Brooke House Care 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.

Trading has been started from 06th of May 2022

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 20% on Straight line method

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.

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 profit or loss in the period to which they relate.

Brooke House Care Ltd (Registered number: 13552075)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2022 - 40 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST OR VALUATION
At 1 January 2023 1,515,956 52,297 - 1,568,253
Additions - 49,336 740 50,076
At 31 December 2023 1,515,956 101,633 740 1,618,329
DEPRECIATION
At 1 January 2023 - 10,459 - 10,459
Charge for year - 18,235 148 18,383
At 31 December 2023 - 28,694 148 28,842
NET BOOK VALUE
At 31 December 2023 1,515,956 72,939 592 1,589,487
At 31 December 2022 1,515,956 41,838 - 1,557,794

Cost or valuation at 31 December 2023 is represented by:

Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
Valuation in 2022 108,203 - - 108,203
Cost 1,407,753 101,633 740 1,510,126
1,515,956 101,633 740 1,618,329

If Freehold prop had not been revalued it would have been included at the following historical cost:

31.12.23 31.12.22
£    £   
Cost 1,407,753 1,407,753

Value of land in freehold land and buildings 1,407,753 1,407,753

Freehold prop were valued on fair value basis on 31 December 2022 by Director of the company .

Brooke House Care Ltd (Registered number: 13552075)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts (see note 6) 897,580 918,664
Tax 11,427 13,673
Social security and other taxes 42,106 21,260
Pension 2,959 1,665
Shareholders Fund 556,657 524,949
Accrued expenses 9,819 1,500
1,520,548 1,481,711

6. LOANS

An analysis of the maturity of loans is given below:

31.12.23 31.12.22
£    £   
Amounts falling due within one year or on demand:
Bank loans 897,580 918,664

7. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 30,495 30,495

Deferred
tax
£   
Balance at 1 January 2023 30,495
Balance at 31 December 2023 30,495

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £1 100 100

Brooke House Care Ltd (Registered number: 13552075)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


9. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 January 2023 100,129 77,708 177,837
Profit for the year 78,050 78,050
Dividends (54,000 ) (54,000 )
At 31 December 2023 124,179 77,708 201,887