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REGISTERED NUMBER: 08787608 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Bridgewater Day Care Ltd

Bridgewater Day Care Ltd (Registered number: 08787608)






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 8

Bridgewater Day Care Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr P M Eckersley





REGISTERED OFFICE: Queen Street
Golborne
Warrington
WA3 3AF





REGISTERED NUMBER: 08787608 (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 Day Care Ltd (Registered number: 08787608)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 109,831 113,250

CURRENT ASSETS
Debtors 5 21,232 22,354
Cash at bank and in hand 8,755 39,948
29,987 62,302
CREDITORS
Amounts falling due within one year 6 (39,951 ) (34,482 )
NET CURRENT (LIABILITIES)/ASSETS (9,964 ) 27,820
TOTAL ASSETS LESS CURRENT
LIABILITIES

99,867

141,070

CREDITORS
Amounts falling due after more than one year 7 (346,376 ) (105,918 )

PROVISIONS FOR LIABILITIES 9 (2,326 ) (1,963 )
NET (LIABILITIES)/ASSETS (248,835 ) 33,189

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (248,935 ) 33,089
SHAREHOLDERS' FUNDS (248,835 ) 33,189

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 Day Care Ltd (Registered number: 08787608)

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 4 October 2024 and were signed by:





Mr P M Eckersley - Director


Bridgewater Day Care Ltd (Registered number: 08787608)

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

1. STATUTORY INFORMATION

Bridgewater Day 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.

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 services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
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.

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 (2023 - 11 ) .

Bridgewater Day Care Ltd (Registered number: 08787608)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023 119,674 27,378 11,322 158,374
Additions - 1,793 - 1,793
At 31 March 2024 119,674 29,171 11,322 160,167
DEPRECIATION
At 1 April 2023 16,754 18,615 9,755 45,124
Charge for year 2,394 2,111 707 5,212
At 31 March 2024 19,148 20,726 10,462 50,336
NET BOOK VALUE
At 31 March 2024 100,526 8,445 860 109,831
At 31 March 2023 102,920 8,763 1,567 113,250

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 20,802 21,079
Tax 73 922
Prepayments 357 353
21,232 22,354

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 20,171 17,912
Trade creditors 3,299 1,764
Tax 1,351 -
Social security and other taxes 2,060 2,377
Pensions 568 579
Payment on account 326 252
Accrued expenses 11,176 11,598
38,951 34,482

Bridgewater Day Care Ltd (Registered number: 08787608)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 18,754 19,889
Bank loans - 2-5 years 24,730 34,384
Bank loans more 5 yr by instal 3,942 9,736
Intercompany Loan Account 298,950 41,909
346,376 105,918

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,942 9,736

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 67,597 81,921

The mortgage is secured against the property itself.

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 2,326 1,963

Deferred
tax
£   
Balance at 1 April 2023 1,963
Accelerated capital allowances 363
Balance at 31 March 2024 2,326

Bridgewater Day Care Ltd (Registered number: 08787608)

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

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 - -
Amounts advanced 18,000 21,500
Amounts repaid (18,000 ) (21,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

11. RELATED PARTY DISCLOSURES

As at 31st March 2024 Bridgewater Day Care Ltd owed £137,684 to Bridgewater Home Care Ltd, £11,000 to Bridgewater Home Care (Franchise) Ltd and £150,266 to Bridgewater Care Group Ltd.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mr P M Eckersley.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Bridgewater Day Care 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 Day Care 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 Day Care Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bridgewater Day Care Ltd and state those matters that we have agreed to state to the director of Bridgewater Day Care 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 Day Care Ltd and its director for our work or for this report.

It is your duty to ensure that Bridgewater Day Care 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 loss of Bridgewater Day Care Ltd. You consider that Bridgewater Day Care 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 Day Care 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: .............................................