Registered number
04297381
Beamish Residential Care Home Ltd
Filleted Accounts
30 April 2024
Beamish Residential Care Home Ltd
Registered number: 04297381
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 23,357 20,333
Current assets
Debtors 5 76,756 64,684
Cash at bank and in hand 15,592 27,687
92,348 92,371
Creditors: amounts falling due within one year 6 (54,038) (56,207)
Net current assets 38,310 36,164
Total assets less current liabilities 61,667 56,497
Creditors: amounts falling due after more than one year 7 (22,400) (22,546)
Provisions for liabilities (4,438) (2,842)
Net assets 34,829 31,109
Capital and reserves
Called up share capital 26 26
Profit and loss account 34,803 31,083
Shareholders' funds 34,829 31,109
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Shefford
Director
Approved by the board on 12 November 2024
Beamish Residential Care Home Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets as follows:
Plant and machinery 15% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 24 21
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2023 10,000
At 30 April 2024 10,000
Amortisation
At 1 May 2023 10,000
At 30 April 2024 10,000
Net book value
At 30 April 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 May 2023 24,684 115,585 6,295 146,564
Additions - 878 12,995 13,873
Disposals (24,684) - (6,295) (30,979)
At 30 April 2024 - 116,463 12,995 129,458
Depreciation
At 1 May 2023 24,684 100,629 918 126,231
Charge for the year - 2,312 3,160 5,472
On disposals (24,684) - (918) (25,602)
At 30 April 2024 - 102,941 3,160 106,101
Net book value
At 30 April 2024 - 13,522 9,835 23,357
At 30 April 2023 - 14,956 5,377 20,333
5 Debtors 2024 2023
£ £
Trade debtors 52,984 42,495
Other debtors 23,772 22,189
Other debtors and social security - -
76,756 64,684
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 23,000 10,990
Obligations under finance lease and hire purchase contracts 3,654 4,971
Trade creditors 10,179 9,538
Taxation and social security costs 14,777 12,243
Other creditors 2,428 18,465
54,038 56,207
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 14,167 22,546
Obligations under finance lease and hire purchase contracts 8,233 -
22,400 22,546
8 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
A Shefford
Directors loan account 16,465 (56,868) 40,838 435
I Shefford
Directors loan account 2,000 (312) 305 1,993
18,465 (57,180) 41,143 2,428
9 Controlling party
The company was controlled by the director.
10 Other information
Beamish Residential Care Home Ltd is a private company limited by shares and incorporated in England. Its registered office is:
4 High Street
Stanley
Co Durham
DH9 0DQ
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