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Registered number: 06206971
Bevington Care Services Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
The Aylmer-Kelly Partnership LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06206971
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,300 14,760
Tangible Assets 5 5,969 7,535
18,269 22,295
CURRENT ASSETS
Debtors 6 172,262 185,767
Cash at bank and in hand 356,095 350,476
528,357 536,243
Creditors: Amounts Falling Due Within One Year 7 (110,845 ) (103,933 )
NET CURRENT ASSETS (LIABILITIES) 417,512 432,310
TOTAL ASSETS LESS CURRENT LIABILITIES 435,781 454,605
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,492 ) (1,431 )
NET ASSETS 434,289 453,174
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 433,289 452,174
SHAREHOLDERS' FUNDS 434,289 453,174
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For the year ending 31 May 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 Profit and Loss Account.
On behalf of the board
Mrs Sohini Pattni
Director
27/02/2025
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
Bevington Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06206971 . The registered office is 1st Floor Raydean House, 15-17 Western Parade, Barnet, EN5 1AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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 - Other Intangible
Other intangible assets is the Franchise License which is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Fixtures & Fittings 25% Reducing Balance Method
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. Government Grant
Government grants are recognised in the profit and loss account 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 profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account 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 profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account 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: 68 (2023: 68)
68 68
4. Intangible Assets
Other
£
Cost
As at 1 June 2023 24,600
As at 31 May 2024 24,600
Amortisation
As at 1 June 2023 9,840
Provided during the period 2,460
As at 31 May 2024 12,300
Net Book Value
As at 31 May 2024 12,300
As at 1 June 2023 14,760
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2023 49,263
Additions 423
As at 31 May 2024 49,686
Depreciation
As at 1 June 2023 41,728
Provided during the period 1,989
As at 31 May 2024 43,717
Net Book Value
As at 31 May 2024 5,969
As at 1 June 2023 7,535
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 122,263 121,515
Prepayments and accrued income 10,080 9,708
Other debtors 10,000 -
Amounts owed by group undertakings 29,919 54,544
172,262 185,767
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,713 8,219
Corporation tax 18,310 23,495
Other taxes and social security 22,946 19,149
Net wages 54,604 50,973
Other creditors (Current liabilities - creditors < 1 year) 3,761 368
Accruals and deferred income 2,511 1,729
110,845 103,933
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Vitality Holdings Limited . Vitality Holdings Limited was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, 1st Floor Raydean House, 15-17 Western Parade, Barnet, England, EN5 1AD . The ultimate controlling party is who controls 100% of the shares of Bevington Care Services Limited .
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