Company registration number 05001814 (England and Wales)
BRUNDALL CARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
BRUNDALL CARE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
BRUNDALL CARE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Intangible assets
3
167,997
177,988
Tangible assets
4
135,345
134,056
303,342
312,044
Current assets
Debtors
5
134,437
158,654
Cash at bank and in hand
2,166
46,685
136,603
205,339
Creditors: amounts falling due within one year
6
(183,396)
(180,475)
Net current (liabilities)/assets
(46,793)
24,864
Total assets less current liabilities
256,549
336,908
Creditors: amounts falling due after more than one year
7
(248,614)
(258,390)
Net assets
7,935
78,518
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
7,931
78,514
Total equity
7,935
78,518

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

BRUNDALL CARE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2023
31 December 2023
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 29 January 2025
Mrs K Christophi
Director
Company registration number 05001814 (England and Wales)
BRUNDALL CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -
1
Accounting policies
Company information

Brundall Care Limited is a private company limited by shares incorporated in England and Wales. The registered office is Union Suite, The Union Building, 51-59 Rose Lane, Norwich, Norfolk, England, NR1 1BY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

 

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

BRUNDALL CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
- 10% reducing balance
Fixtures and fittings
- 15% reducing balance
Computers
- 20% straight line
1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
17
17
3
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 January 2023 and 31 December 2023
199,800
344,844
544,644
Amortisation and impairment
At 1 January 2023
173,160
193,497
366,657
Amortisation charged for the year
9,990
-
0
9,990
At 31 December 2023
183,150
193,497
376,647
Carrying amount
At 31 December 2023
16,650
151,347
167,997
At 31 December 2022
26,640
151,348
177,988
BRUNDALL CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2023
120,000
70,060
190,060
Additions
-
0
3,574
3,574
At 31 December 2023
120,000
73,634
193,634
Depreciation and impairment
At 1 January 2023
-
0
56,003
56,003
Depreciation charged in the year
-
0
2,286
2,286
At 31 December 2023
-
0
58,289
58,289
Carrying amount
At 31 December 2023
120,000
15,345
135,345
At 31 December 2022
120,000
14,056
134,056
5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
28,735
28,735
Other debtors
105,702
129,919
134,437
158,654
6
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans
13,869
17,961
Corporation tax
568
568
Other taxation and social security
2,568
2,296
Other creditors
166,391
159,650
183,396
180,475
7
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
248,614
258,390
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