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REGISTERED NUMBER: 10825139 (England and Wales)






















Blue River Home Care Limited

Unaudited Financial Statements for the Year Ended 30 June 2024






Blue River Home Care Limited (Registered number: 10825139)






Contents of the Financial Statements
for the year ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Blue River Home Care Limited

Company Information
for the year ended 30 June 2024







DIRECTORS: Ms S Deneva
R Denev





REGISTERED OFFICE: 1 Bruce Way
Waltham Cross
Hertfordshire
EN8 8AJ





REGISTERED NUMBER: 10825139 (England and Wales)





ACCOUNTANTS: Smailes Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

Blue River Home Care Limited (Registered number: 10825139)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,014 39,216

CURRENT ASSETS
Debtors 5 201,619 162,784
Cash at bank 816,129 755,170
1,017,748 917,954
CREDITORS
Amounts falling due within one year 6 95,840 92,037
NET CURRENT ASSETS 921,908 825,917
TOTAL ASSETS LESS CURRENT
LIABILITIES

943,922

865,133

PROVISIONS FOR LIABILITIES 5,504 8,628
NET ASSETS 938,418 856,505

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings 937,418 855,505
SHAREHOLDERS' FUNDS 938,418 856,505

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Blue River Home Care Limited (Registered number: 10825139)

Balance Sheet - continued
30 June 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 Board of Directors and authorised for issue on 16 January 2025 and were signed on its behalf by:





Ms S Deneva - Director


Blue River Home Care Limited (Registered number: 10825139)

Notes to the Financial Statements
for the year ended 30 June 2024

1. STATUTORY INFORMATION

Blue River Home Care Limited 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
The financial statements have been prepared in accordance with applicable accounting standards including Section 1A of Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. The company adopted FRS 102 in the current year and there have been no transitional adjustments.

Turnover
Turnover is measured at the fair value of the consideration received or receivable excluding discounts and rebates.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation
Depreciation of fixed assets is charged by annual instalments commencing with the year of acquisition at rates estimated to write off their cost less any residual value over the expected useful lives.

The annual rates used are as follows:

Plant and machinery25% straight line
Motor vehicles25% straight line
Computer equipment25% straight line

Current & deferred tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current and past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 and other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Blue River Home Care Limited (Registered number: 10825139)

Notes to the Financial Statements - continued
for the year ended 30 June 2024

2. ACCOUNTING POLICIES - continued

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.

Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 33 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 18,818 47,995 3,739 70,552
Additions - - 186 186
At 30 June 2024 18,818 47,995 3,925 70,738
DEPRECIATION
At 1 July 2023 14,113 14,998 2,225 31,336
Charge for year 4,705 11,999 684 17,388
At 30 June 2024 18,818 26,997 2,909 48,724
NET BOOK VALUE
At 30 June 2024 - 20,998 1,016 22,014
At 30 June 2023 4,705 32,997 1,514 39,216

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 201,619 162,784

Blue River Home Care Limited (Registered number: 10825139)

Notes to the Financial Statements - continued
for the year ended 30 June 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 93,309 84,170
Other creditors 2,531 7,867
95,840 92,037

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
Ms S Deneva and R Denev
Balance outstanding at start of year 162,784 150,221
Amounts advanced 202,835 164,563
Amounts repaid (164,000 ) (152,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 201,619 162,784

9. ULTIMATE CONTROLLING PARTY

The company is controlled equally by the directors.