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REGISTERED NUMBER: 03092064 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

BERWICK CARE HOMES LIMITED

BERWICK CARE HOMES LIMITED (REGISTERED NUMBER: 03092064)






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




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


BERWICK CARE HOMES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: T L Hacker
Mrs A Fagan
Miss A S D A Hacker





SECRETARY: T L Hacker





REGISTERED OFFICE: The Manse
3 Wellington Terrace
Berwick Upon Tweed
Northumberland
TD15 1HW





REGISTERED NUMBER: 03092064 (England and Wales)





ACCOUNTANTS: J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BERWICK CARE HOMES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Berwick Care Homes Limited for the year ended 31 July 2024 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Berwick Care Homes Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Berwick Care Homes Limited and state those matters that we have agreed to state to the Board of Directors of Berwick Care Homes Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berwick Care Homes Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Berwick Care Homes Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Berwick Care Homes Limited. You consider that Berwick Care Homes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Berwick Care Homes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP


17 February 2025

BERWICK CARE HOMES LIMITED (REGISTERED NUMBER: 03092064)

BALANCE SHEET
31 JULY 2024

31/7/24 31/7/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,453,068 752,053

CURRENT ASSETS
Stocks 1,250 1,250
Debtors 5 879,332 801,587
Cash at bank and in hand 338,140 258,806
1,218,722 1,061,643
CREDITORS
Amounts falling due within one year 6 149,645 149,977
NET CURRENT ASSETS 1,069,077 911,666
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,522,145

1,663,719

PROVISIONS FOR LIABILITIES 2,174 3,139
NET ASSETS 2,519,971 1,660,580

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 7 883,145 175,869
Retained earnings 1,636,726 1,484,611
SHAREHOLDERS' FUNDS 2,519,971 1,660,580

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

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

BERWICK CARE HOMES LIMITED (REGISTERED NUMBER: 03092064)

BALANCE SHEET - continued
31 JULY 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 February 2025 and were signed on its behalf by:





Mrs A Fagan - Director


BERWICK CARE HOMES LIMITED (REGISTERED NUMBER: 03092064)

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

1. STATUTORY INFORMATION

Berwick Care Homes 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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 2% on cost
Fixtures and fittings - 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

BERWICK CARE HOMES LIMITED (REGISTERED NUMBER: 03092064)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 79 (2023 - 70 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST OR VALUATION
At 1 August 2023 1,098,470 214,180 1,312,650
Revaluations 336,530 - 336,530
At 31 July 2024 1,435,000 214,180 1,649,180
DEPRECIATION
At 1 August 2023 370,746 189,851 560,597
Charge for year - 6,261 6,261
Charge written back (370,746 ) - (370,746 )
At 31 July 2024 - 196,112 196,112
NET BOOK VALUE
At 31 July 2024 1,435,000 18,068 1,453,068
At 31 July 2023 727,724 24,329 752,053

Cost or valuation at 31 July 2024 is represented by:

Fixtures
Freehold and
property fittings Totals
£    £    £   
Valuation in 2024 707,276 - 707,276
Cost 727,724 214,180 941,904
1,435,000 214,180 1,649,180

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade debtors 72,371 1,015
Other debtors 806,961 800,572
879,332 801,587

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade creditors 8,248 8,807
Taxation and social security 80,468 82,015
Other creditors 60,929 59,155
149,645 149,977

BERWICK CARE HOMES LIMITED (REGISTERED NUMBER: 03092064)

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

7. RESERVES
Revaluation
reserve
£   
At 1 August 2023 175,869
Depreciation of revalued asset 707,276

At 31 July 2024 883,145

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31/7/24 31/7/23
£    £   
T L Hacker
Balance outstanding at start of year 758,119 159,145
Amounts advanced - 627,494
Amounts repaid (5,961 ) (28,520 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 752,158 758,119

9. RELATED PARTY DISCLOSURES

During the year ended 31 July 2024 the Company paid rent of £2,000 (2023 - £2,000) to T L Hacker in respect of provision of office facilities.

10. ULTIMATE CONTROLLING PARTY

The controlling party is T L Hacker.