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BENESSE CARE LIMITED

Registered Number
SC687736
(Scotland)

Unaudited Financial Statements for the Year ended
29 February 2024

BENESSE CARE LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

GOODALL, Pauline
MCWHIRTER, Garry Stewart

Registered Address

Woodlands House
Heather Avenue
Alexandria
G83 0TJ

Registered Number

SC687736 (Scotland)
BENESSE CARE LIMITED
Statement of Financial Position
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets312,3468,273
12,3468,273
Current assets
Cash at bank and on hand20,1673,214
20,1673,214
Creditors amounts falling due within one year4(65,744)(32,626)
Net current assets (liabilities)(45,577)(29,412)
Total assets less current liabilities(33,231)(21,139)
Creditors amounts falling due after one year5(36,512)-
Net assets(69,743)(21,139)
Capital and reserves
Called up share capital100100
Profit and loss account(69,843)(21,239)
Shareholders' funds(69,743)(21,139)
The financial statements were approved and authorised for issue by the Board of Directors on 7 February 2025, and are signed on its behalf by:
GOODALL, Pauline
Director
MCWHIRTER, Garry Stewart
Director

Registered Company No. SC687736
BENESSE CARE LIMITED
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 Scotland. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The company continues to adopt a going concern basis in preparing its financial statements.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings5
2.Average number of employees

20242023
Average number of employees during the year01
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 March 238,3778,377
Additions5,4595,459
At 29 February 2413,83613,836
Depreciation and impairment
At 01 March 23104104
Charge for year1,3861,386
At 29 February 241,4901,490
Net book value
At 29 February 2412,34612,346
At 28 February 238,2738,273
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,130-
Bank borrowings and overdrafts3,466-
Taxation and social security1,164250
Other creditors57,22331,576
Accrued liabilities and deferred income1,761800
Total65,74432,626
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts36,512-
Total36,512-