IRIS Accounts Production v24.2.0.383 04585887 director 1.1.23 31.12.23 31.12.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure045858872022-12-31045858872023-12-31045858872023-01-012023-12-31045858872021-12-31045858872022-01-012022-12-31045858872022-12-3104585887ns16:EnglandWales2023-01-012023-12-3104585887ns15:PoundSterling2023-01-012023-12-3104585887ns11:Director12023-01-012023-12-3104585887ns11:PrivateLimitedCompanyLtd2023-01-012023-12-3104585887ns11:SmallEntities2023-01-012023-12-3104585887ns11:AuditExempt-NoAccountantsReport2023-01-012023-12-3104585887ns11:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3104585887ns11:SmallCompaniesRegimeForAccounts2023-01-012023-12-3104585887ns11:FullAccounts2023-01-012023-12-310458588712023-01-012023-12-3104585887ns11:RegisteredOffice2023-01-012023-12-3104585887ns6:CurrentFinancialInstruments2023-12-3104585887ns6:CurrentFinancialInstruments2022-12-3104585887ns6:Non-currentFinancialInstruments2023-12-3104585887ns6:Non-currentFinancialInstruments2022-12-3104585887ns6:ShareCapital2023-12-3104585887ns6:ShareCapital2022-12-3104585887ns6:CapitalRedemptionReserve2023-12-3104585887ns6:CapitalRedemptionReserve2022-12-3104585887ns6:RetainedEarningsAccumulatedLosses2023-12-3104585887ns6:RetainedEarningsAccumulatedLosses2022-12-3104585887ns6:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3104585887ns6:PatentsTrademarksLicencesConcessionsSimilar2023-01-012023-12-3104585887ns6:PlantMachinery2023-01-012023-12-3104585887ns6:IntangibleAssetsOtherThanGoodwill2022-12-3104585887ns6:IntangibleAssetsOtherThanGoodwill2023-12-3104585887ns6:IntangibleAssetsOtherThanGoodwill2022-12-3104585887ns6:LandBuildings2022-12-3104585887ns6:PlantMachinery2022-12-3104585887ns6:LandBuildings2023-12-3104585887ns6:PlantMachinery2023-12-3104585887ns6:LandBuildings2023-01-012023-12-3104585887ns6:LandBuildings2022-12-3104585887ns6:PlantMachinery2022-12-3104585887ns6:CostValuation2022-12-3104585887ns6:AdditionsToInvestments2023-12-3104585887ns6:CostValuation2023-12-3104585887ns6:WithinOneYearns6:CurrentFinancialInstruments2023-12-3104585887ns6:WithinOneYearns6:CurrentFinancialInstruments2022-12-31
REGISTERED NUMBER: 04585887 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Beacon Home Care Services Limited

Beacon Home Care Services Limited (Registered number: 04585887)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beacon Home Care Services Limited

Company Information
for the year ended 31 December 2023







DIRECTOR: R Tomkins





REGISTERED OFFICE: Unit 36a Allans Buildings
Gilwilly Industrial Estate
Penrith
Cumbria
CA11 9BF





REGISTERED NUMBER: 04585887 (England and Wales)





ACCOUNTANTS: Clayton & Brewill
Chartered Accountants
Cawley House
149-155 Canal Street
Nottingham
Nottinghamshire
NG1 7HR

Beacon Home Care Services Limited (Registered number: 04585887)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 5,243
Tangible assets 5 71,807 142,855
Investments 6 1,167,458 872,619
1,239,265 1,020,717

CURRENT ASSETS
Debtors 7 309,656 127,289
Cash at bank 6,344 -
316,000 127,289
CREDITORS
Amounts falling due within one year 8 726,761 632,610
NET CURRENT LIABILITIES (410,761 ) (505,321 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

828,504

515,396

CREDITORS
Amounts falling due after more than
one year

9

736,667

246,032
NET ASSETS 91,837 269,364

CAPITAL AND RESERVES
Called up share capital 2 2
Capital redemption reserve 6 6
Retained earnings 91,829 269,356
91,837 269,364

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.

Beacon Home Care Services Limited (Registered number: 04585887)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 September 2024 and were signed by:





R Tomkins - Director


Beacon Home Care Services Limited (Registered number: 04585887)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Beacon Home Care Services 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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 etc - 33% on cost and 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

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.

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.

Beacon Home Care Services Limited (Registered number: 04585887)

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 29 (2022 - 31 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023
and 31 December 2023 44,715
AMORTISATION
At 1 January 2023 39,472
Charge for year 5,243
At 31 December 2023 44,715
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 5,243

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 140,000 40,140 180,140
Impairments (70,000 ) - (70,000 )
At 31 December 2023 70,000 40,140 110,140
DEPRECIATION
At 1 January 2023 - 37,285 37,285
Charge for year - 1,048 1,048
At 31 December 2023 - 38,333 38,333
NET BOOK VALUE
At 31 December 2023 70,000 1,807 71,807
At 31 December 2022 140,000 2,855 142,855

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023 872,619
Additions 294,839
At 31 December 2023 1,167,458
NET BOOK VALUE
At 31 December 2023 1,167,458
At 31 December 2022 872,619

Beacon Home Care Services Limited (Registered number: 04585887)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 9,579 22,802
Other debtors 300,077 104,487
309,656 127,289

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 113,333 98,875
Trade creditors - 6,600
Amounts owed to group undertakings 389,596 316,978
Taxation and social security 33,844 42,426
Other creditors 189,988 167,731
726,761 632,610

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 736,667 246,032