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Registered number: 10724280
Bedrock Care Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
The Aylmer-Kelly Partnership LLP
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 10724280
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 187,495 19,514
Tangible Assets 5 83,694 110,151
271,189 129,665
CURRENT ASSETS
Debtors 6 271,735 248,603
Cash at bank and in hand 118,904 441,360
390,639 689,963
Creditors: Amounts Falling Due Within One Year 7 (188,220 ) (182,338 )
NET CURRENT ASSETS (LIABILITIES) 202,419 507,625
TOTAL ASSETS LESS CURRENT LIABILITIES 473,608 637,290
PROVISIONS FOR LIABILITIES
Deferred Taxation (862 ) (3,643 )
NET ASSETS 472,746 633,647
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement 472,745 633,646
SHAREHOLDERS' FUNDS 472,746 633,647
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Andrew Goode
Director
26/11/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bedrock Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10724280 . The registered office is Tunnicliffe Building, Barton Hill Car Park, Dawlish, EX7 9QQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:-

The cost of the franchise licence is being written off in equal annual instalments over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over period of lease
Plant & Machinery 20% and 33% Straight line
Motor Vehicles 25% Straight line
2.6. Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
2.7. Pensions
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
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2.8. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 96 (2023: 71)
96 71
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2023 - 48,192 48,192
Additions 192,000 - 192,000
As at 30 April 2024 192,000 48,192 240,192
Amortisation
As at 1 May 2023 - 28,678 28,678
Provided during the period 19,200 4,819 24,019
As at 30 April 2024 19,200 33,497 52,697
Net Book Value
As at 30 April 2024 172,800 14,695 187,495
As at 1 May 2023 - 19,514 19,514
The franchise licence is being written off in equal annual instalments over its estimated economic life of 10 years.
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 May 2023 107,339 36,326 35,653 179,318
Additions - 1,405 - 1,405
As at 30 April 2024 107,339 37,731 35,653 180,723
Depreciation
As at 1 May 2023 16,360 26,067 26,740 69,167
Provided during the period 10,734 8,215 8,913 27,862
As at 30 April 2024 27,094 34,282 35,653 97,029
Net Book Value
As at 30 April 2024 80,245 3,449 - 83,694
As at 1 May 2023 90,979 10,259 8,913 110,151
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 256,657 202,946
Other debtors 15,078 45,657
271,735 248,603
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,864 13,585
Other creditors 148,028 106,442
Taxation and social security 35,328 62,311
188,220 182,338
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
The directors received a total salary of £18,192 (2023 : £18,192), pension contributions of £240,000 (2023 : £40,000) and dividends of £76,000 (2023 : £65,200) during the year.
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