2023-03-012024-02-292024-02-29false08885928BGS HEALTHCARE LTD2024-11-12iso4217:GBPxbrli:pure088859282023-03-01088859282024-02-29088859282023-03-012024-02-29088859282022-03-01088859282023-02-28088859282022-03-012023-02-2808885928bus:SmallEntities2023-03-012024-02-2908885928bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2908885928bus:FullAccounts2023-03-012024-02-2908885928bus:PrivateLimitedCompanyLtd2023-03-012024-02-2908885928core:WithinOneYear2024-02-2908885928core:AfterOneYear2024-02-2908885928core:WithinOneYear2023-02-2808885928core:AfterOneYear2023-02-2808885928core:ShareCapital2024-02-2908885928core:SharePremium2024-02-2908885928core:RevaluationReserve2024-02-2908885928core:OtherReservesSubtotal2024-02-2908885928core:RetainedEarningsAccumulatedLosses2024-02-2908885928core:ShareCapital2023-02-2808885928core:SharePremium2023-02-2808885928core:RevaluationReserve2023-02-2808885928core:OtherReservesSubtotal2023-02-2808885928core:RetainedEarningsAccumulatedLosses2023-02-2808885928core:LandBuildings2024-02-2908885928core:PlantMachinery2024-02-2908885928core:Vehicles2024-02-2908885928core:FurnitureFittings2024-02-2908885928core:OfficeEquipment2024-02-2908885928core:NetGoodwill2024-02-2908885928core:IntangibleAssetsOtherThanGoodwill2024-02-2908885928core:ListedExchangeTraded2024-02-2908885928core:UnlistedNon-exchangeTraded2024-02-2908885928core:LandBuildings2023-02-2808885928core:PlantMachinery2023-02-2808885928core:Vehicles2023-02-2808885928core:FurnitureFittings2023-02-2808885928core:OfficeEquipment2023-02-2808885928core:NetGoodwill2023-02-2808885928core:IntangibleAssetsOtherThanGoodwill2023-02-2808885928core:ListedExchangeTraded2023-02-2808885928core:UnlistedNon-exchangeTraded2023-02-2808885928core:LandBuildings2023-03-012024-02-2908885928core:PlantMachinery2023-03-012024-02-2908885928core:Vehicles2023-03-012024-02-2908885928core:FurnitureFittings2023-03-012024-02-2908885928core:OfficeEquipment2023-03-012024-02-2908885928core:NetGoodwill2023-03-012024-02-2908885928core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2908885928core:ListedExchangeTraded2023-03-012024-02-2908885928core:UnlistedNon-exchangeTraded2023-03-012024-02-2908885928core:MoreThanFiveYears2023-03-012024-02-2908885928core:Non-currentFinancialInstruments2024-02-2908885928core:Non-currentFinancialInstruments2023-02-2808885928dpl:CostSales2023-03-012024-02-2908885928dpl:DistributionCosts2023-03-012024-02-2908885928core:LandBuildings2023-03-012024-02-2908885928core:PlantMachinery2023-03-012024-02-2908885928core:Vehicles2023-03-012024-02-2908885928core:FurnitureFittings2023-03-012024-02-2908885928core:OfficeEquipment2023-03-012024-02-2908885928dpl:AdministrativeExpenses2023-03-012024-02-2908885928core:NetGoodwill2023-03-012024-02-2908885928core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2908885928dpl:GroupUndertakings2023-03-012024-02-2908885928dpl:ParticipatingInterests2023-03-012024-02-2908885928dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2908885928core:ListedExchangeTraded2023-03-012024-02-2908885928dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2908885928core:UnlistedNon-exchangeTraded2023-03-012024-02-2908885928dpl:CostSales2022-03-012023-02-2808885928dpl:DistributionCosts2022-03-012023-02-2808885928core:LandBuildings2022-03-012023-02-2808885928core:PlantMachinery2022-03-012023-02-2808885928core:Vehicles2022-03-012023-02-2808885928core:FurnitureFittings2022-03-012023-02-2808885928core:OfficeEquipment2022-03-012023-02-2808885928dpl:AdministrativeExpenses2022-03-012023-02-2808885928core:NetGoodwill2022-03-012023-02-2808885928core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2808885928dpl:GroupUndertakings2022-03-012023-02-2808885928dpl:ParticipatingInterests2022-03-012023-02-2808885928dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2808885928core:ListedExchangeTraded2022-03-012023-02-2808885928dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2808885928core:UnlistedNon-exchangeTraded2022-03-012023-02-2808885928core:NetGoodwill2024-02-2908885928core:IntangibleAssetsOtherThanGoodwill2024-02-2908885928core:LandBuildings2024-02-2908885928core:PlantMachinery2024-02-2908885928core:Vehicles2024-02-2908885928core:FurnitureFittings2024-02-2908885928core:OfficeEquipment2024-02-2908885928core:AfterOneYear2024-02-2908885928core:WithinOneYear2024-02-2908885928core:ListedExchangeTraded2024-02-2908885928core:UnlistedNon-exchangeTraded2024-02-2908885928core:ShareCapital2024-02-2908885928core:SharePremium2024-02-2908885928core:RevaluationReserve2024-02-2908885928core:OtherReservesSubtotal2024-02-2908885928core:RetainedEarningsAccumulatedLosses2024-02-2908885928core:NetGoodwill2023-02-2808885928core:IntangibleAssetsOtherThanGoodwill2023-02-2808885928core:LandBuildings2023-02-2808885928core:PlantMachinery2023-02-2808885928core:Vehicles2023-02-2808885928core:FurnitureFittings2023-02-2808885928core:OfficeEquipment2023-02-2808885928core:AfterOneYear2023-02-2808885928core:WithinOneYear2023-02-2808885928core:ListedExchange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BGS HEALTHCARE LTD

Registered Number
08885928
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

BGS HEALTHCARE LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

COLLIER, Bryan Paul
COLLIER, Gemma Louise
COLLIER, Susan Jane

Registered Address

The Stables Notton
Lacock
Chippenham
SN15 2NF

Registered Number

08885928 (England and Wales)
BGS HEALTHCARE LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets59,42076,791
59,42076,791
Current assets
Debtors334,393264,275
Cash at bank and on hand249,567285,056
583,960549,331
Creditors amounts falling due within one year3(66,121)(5,001)
Net current assets (liabilities)517,839544,330
Total assets less current liabilities577,259621,121
Creditors amounts falling due after one year4(35,287)(41,119)
Provisions for liabilities6(49,790)(13,467)
Net assets492,182566,535
Capital and reserves
Profit and loss account492,182566,535
Shareholders' funds492,182566,535
The financial statements were approved and authorised for issue by the Board of Directors on 12 November 2024, and are signed on its behalf by:
COLLIER, Bryan Paul
Director
COLLIER, Gemma Louise
Director
COLLIER, Susan Jane
Director

Registered Company No. 08885928
BGS HEALTHCARE LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year6780
3.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables77,1584,135
Taxation and social security(12,609)-
Accrued liabilities and deferred income1,572866
Total66,1215,001
4.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-3,744
Other creditors35,28737,375
Total35,28741,119
5.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts35,28737,375
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)49,79013,467
Total49,79013,467
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
COLLIER, Bryan Paul13,55165,91663,28016,187
Loan to director - interest is charged at 2.25% on balances over £10,000
COLLIER, Susan Jane13,15363,97761,42015,710
Loan to director - interest is charged at 2.25% on balances over £10,000
COLLIER, Gemma Louise13,15363,97761,42015,710
Loan to director - interest is charged at 2.25% on balances over £10,000
39,857193,870186,12047,607