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REGISTERED NUMBER: 09319359 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Bridgewater Care Group Ltd

Bridgewater Care Group Ltd (Registered number: 09319359)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Bridgewater Care Group Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr P M Eckersley





REGISTERED OFFICE: 1 Beecham Court
Smithy Brook Road
Wigan
WN3 6PR





REGISTERED NUMBER: 09319359 (England and Wales)





ACCOUNTANTS: Sterling Partners Limited
Chartered Accountants
Chartered Tax Advisors
2nd Floor, Grove House
774-780 Wilmslow Road
Didsbury
Manchester
Greater Manchester
M20 2DR

Bridgewater Care Group Ltd (Registered number: 09319359)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 4,152 2,293
Investments 5 102 102
4,254 2,395

CURRENT ASSETS
Debtors 6 372,065 98,185
Cash at bank and in hand 11,445 11,145
383,510 109,330
CREDITORS
Amounts falling due within one year 7 (4,150 ) (7,241 )
NET CURRENT ASSETS 379,360 102,089
TOTAL ASSETS LESS CURRENT
LIABILITIES

383,614

104,484

PROVISIONS FOR LIABILITIES 8 (1,038 ) -
NET ASSETS 382,576 104,484

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 382,476 104,384
SHAREHOLDERS' FUNDS 382,576 104,484

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 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.

Bridgewater Care Group Ltd (Registered number: 09319359)

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 director and authorised for issue on 3 October 2024 and were signed by:





Mr P M Eckersley - Director


Bridgewater Care Group Ltd (Registered number: 09319359)

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

1. STATUTORY INFORMATION

Bridgewater Care Group 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Bridgewater Care Group Ltd (Registered number: 09319359)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 2,866
Additions 2,982
At 31 March 2024 5,848
DEPRECIATION
At 1 April 2023
and 31 March 2024 1,696
NET BOOK VALUE
At 31 March 2024 4,152
At 31 March 2023 1,170

5. FIXED ASSET INVESTMENTS
Investments
£   
COST
At 1 April 2023
and 31 March 2024 102
NET BOOK VALUE
At 31 March 2024 102
At 31 March 2023 102

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Intercompany 318,624 33,348
Directors' current accounts 51,504 64,837
Tax 1,937 -
372,065 98,185

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,109 385
Tax 1,937 6,004
Accrued expenses 1,104 852
4,150 7,241

Bridgewater Care Group Ltd (Registered number: 09319359)

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

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,038 -

Deferred
tax
£   
Accelerated capital allowances 1,038
Balance at 31 March 2024 1,038

9. OTHER FINANCIAL COMMITMENTS

The company had outstanding commitments in respect of operating leases as at 31st March 2024 of £21,775.

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
Mr P M Eckersley
Balance outstanding at start of year 64,837 (120 )
Amounts advanced 177,532 149,265
Amounts repaid (190,865 ) (84,308 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 51,504 64,837

11. RELATED PARTY DISCLOSURES

As at 31st March 2024, Bridgewater Care Group Ltd were owed £150,266 from Bridgewater Day Care Ltd,
£157,358 from Bridgewater Home Care Ltd and £20,000 from Bridgewater Home Care (Franchise) Ltd.

The Company also owed £9,000 to Bridgewater Home Care (Bolton) Ltd.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P M Eckersley.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Bridgewater Care Group Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bridgewater Care Group Ltd for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Bridgewater Care Group Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bridgewater Care Group Ltd and state those matters that we have agreed to state to the director of Bridgewater Care Group Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bridgewater Care Group Ltd and its director for our work or for this report.

It is your duty to ensure that Bridgewater Care Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bridgewater Care Group Ltd. You consider that Bridgewater Care Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bridgewater Care Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Sterling Partners Limited
Chartered Accountants
Chartered Tax Advisors
2nd Floor, Grove House
774-780 Wilmslow Road
Didsbury
Manchester
Greater Manchester
M20 2DR


Date: .............................................