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REGISTERED NUMBER: 04690084 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

BEAUFORT CARE GROUP LIMITED

BEAUFORT CARE GROUP LIMITED (REGISTERED NUMBER: 04690084)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BEAUFORT CARE GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mr N Baden-Thomas
Mr A W Brookes
Ms A A Goodenough
Ms J L Kendall





REGISTERED OFFICE: Unit 2 Hollygrove Business Park
Verwood Road
Ringwood
Hampshire
BH24 2DB





REGISTERED NUMBER: 04690084 (England and Wales)





ACCOUNTANTS: BK Plus Limited
Chartered Certified Accountants
Murrills House
48 East Street
Portchester
Fareham
Hampshire
PO16 9XS

BEAUFORT CARE GROUP LIMITED (REGISTERED NUMBER: 04690084)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 791,958 1,208,780

CURRENT ASSETS
Debtors 5 754,337 738,383
Cash at bank and in hand 457,588 84,817
1,211,925 823,200
CREDITORS
Amounts falling due within one year 6 374,886 557,004
NET CURRENT ASSETS 837,039 266,196
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,628,997

1,474,976

CREDITORS
Amounts falling due after more than one
year

7

(1,592,547

)

(1,580,161

)

PROVISIONS FOR LIABILITIES (4,653 ) (9,267 )
NET ASSETS/(LIABILITIES) 31,797 (114,452 )

CAPITAL AND RESERVES
Called up share capital 110 110
Capital redemption reserve 1 1
Retained earnings 31,686 (114,563 )
SHAREHOLDERS' FUNDS 31,797 (114,452 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

BEAUFORT CARE GROUP LIMITED (REGISTERED NUMBER: 04690084)

BALANCE SHEET - continued
31 AUGUST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 February 2025 and were signed on its behalf by:





Mr A W Brookes - Director


BEAUFORT CARE GROUP LIMITED (REGISTERED NUMBER: 04690084)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Beaufort Care Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents amounts receivable for the provision of care and accommodation to young people.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Long leasehold - 5% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BEAUFORT CARE GROUP LIMITED (REGISTERED NUMBER: 04690084)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 74 (2023 - 92 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Long and
property leasehold fittings
£    £    £   
COST
At 1 September 2023 757,075 666,181 200,784
Additions - - -
Disposals (395,000 ) - -
At 31 August 2024 362,075 666,181 200,784
DEPRECIATION
At 1 September 2023 - 328,553 156,568
Charge for year - 33,309 6,633
Eliminated on disposal - - -
At 31 August 2024 - 361,862 163,201
NET BOOK VALUE
At 31 August 2024 362,075 304,319 37,583
At 31 August 2023 757,075 337,628 44,216

BEAUFORT CARE GROUP LIMITED (REGISTERED NUMBER: 04690084)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2023 71,338 33,967 1,729,345
Additions 52,160 1,050 53,210
Disposals (16,690 ) - (411,690 )
At 31 August 2024 106,808 35,017 1,370,865
DEPRECIATION
At 1 September 2023 20,395 15,049 520,565
Charge for year 21,666 4,883 66,491
Eliminated on disposal (8,149 ) - (8,149 )
At 31 August 2024 33,912 19,932 578,907
NET BOOK VALUE
At 31 August 2024 72,896 15,085 791,958
At 31 August 2023 50,943 18,918 1,208,780

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 478,980 305,266
Amounts owed by associates 167,699 281,691
Other debtors 107,658 151,426
754,337 738,383

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 8) 16,216 -
Trade creditors 96,834 90,268
Taxation and social security 167,389 75,988
Other creditors 94,447 390,748
374,886 557,004

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 8) 22,543 -
Amounts owed to associates 1,561,912 1,561,912
Other creditors 8,092 18,249
1,592,547 1,580,161

BEAUFORT CARE GROUP LIMITED (REGISTERED NUMBER: 04690084)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


8. LEASING AGREEMENTS

At the reporting date the company had non-cancellable operating lease commitments totalling £1,350,566 (2023 £2,043,767).

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
Ms J L Kendall
Balance outstanding at start of year - 53,384
Amounts repaid - (53,384 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Beaufort Education and Care Group Limited, Unit 2 Hollygrove Business Park, Verwood Road Ashley, Ringwood, BH24 2DB.