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REGISTERED NUMBER: 07734215 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

BELROSE LIMITED
TRADING AS
BLUEBIRD CARE

BELROSE LIMITED (REGISTERED NUMBER: 07734215)
TRADING AS BLUEBIRD CARE

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BELROSE LIMITED
TRADING AS BLUEBIRD CARE

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTORS: N J Murphy
Mrs C J Murphy





SECRETARY: Mrs C J Murphy





REGISTERED OFFICE: Calford House, Wessex Business Park
Wessex Way
Colden Common
Winchester
Hampshire
SO21 1WP





REGISTERED NUMBER: 07734215 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

BELROSE LIMITED (REGISTERED NUMBER: 07734215)
TRADING AS BLUEBIRD CARE

BALANCE SHEET
31ST AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 136,035 86,763
136,035 86,763

CURRENT ASSETS
Debtors 6 539,559 724,830
Cash at bank 940,124 971,468
1,479,683 1,696,298
CREDITORS
Amounts falling due within one year 7 1,087,315 1,106,223
NET CURRENT ASSETS 392,368 590,075
TOTAL ASSETS LESS CURRENT
LIABILITIES

528,403

676,838

PROVISIONS FOR LIABILITIES 8,790 9,215
NET ASSETS 519,613 667,623

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 519,611 667,621
SHAREHOLDERS' FUNDS 519,613 667,623

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

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

BELROSE LIMITED (REGISTERED NUMBER: 07734215)
TRADING AS BLUEBIRD CARE

BALANCE SHEET - continued
31ST 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 6th March 2025 and were signed on its behalf by:





N J Murphy - Director


BELROSE LIMITED (REGISTERED NUMBER: 07734215)
TRADING AS BLUEBIRD CARE

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


1. STATUTORY INFORMATION

Belrose 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of businesses in 2011,2013, 2014 and 2018, is being amortised evenly over their estimated useful lives of 5 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 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.

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.

BELROSE LIMITED (REGISTERED NUMBER: 07734215)
TRADING AS BLUEBIRD CARE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST 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 184 (2023 - 173 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st September 2023
and 31st August 2024 205,797
AMORTISATION
At 1st September 2023
and 31st August 2024 205,797
NET BOOK VALUE
At 31st August 2024 -
At 31st August 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1st September 2023 59,223 145,568 81,486 286,277
Additions 56,418 9,381 34,000 99,799
Disposals - - (22,178 ) (22,178 )
At 31st August 2024 115,641 154,949 93,308 363,898
DEPRECIATION
At 1st September 2023 49,256 87,516 62,742 199,514
Charge for year 16,536 16,858 11,870 45,264
Eliminated on disposal - - (16,915 ) (16,915 )
At 31st August 2024 65,792 104,374 57,697 227,863
NET BOOK VALUE
At 31st August 2024 49,849 50,575 35,611 136,035
At 31st August 2023 9,967 58,052 18,744 86,763

BELROSE LIMITED (REGISTERED NUMBER: 07734215)
TRADING AS BLUEBIRD CARE

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


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 231,265 457,779
Amounts owed by group undertakings 13,258 11,693
Other debtors 295,036 255,358
539,559 724,830

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 54,462 87,757
Taxation and social security 298,363 222,356
Other creditors 734,490 796,110
1,087,315 1,106,223