Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-302024-04-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-01falseNo description of principal activity1211truetruefalse 09640125 2023-05-01 2024-04-30 09640125 2022-07-01 2023-04-30 09640125 2024-04-30 09640125 2023-04-30 09640125 c:Director1 2023-05-01 2024-04-30 09640125 d:Buildings d:LongLeaseholdAssets 2023-05-01 2024-04-30 09640125 d:Buildings d:LongLeaseholdAssets 2024-04-30 09640125 d:Buildings d:LongLeaseholdAssets 2023-04-30 09640125 d:FurnitureFittings 2023-05-01 2024-04-30 09640125 d:FurnitureFittings 2024-04-30 09640125 d:FurnitureFittings 2023-04-30 09640125 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 09640125 d:ComputerEquipment 2023-05-01 2024-04-30 09640125 d:ComputerEquipment 2024-04-30 09640125 d:ComputerEquipment 2023-04-30 09640125 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 09640125 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 09640125 d:CurrentFinancialInstruments 2024-04-30 09640125 d:CurrentFinancialInstruments 2023-04-30 09640125 d:Non-currentFinancialInstruments 2024-04-30 09640125 d:Non-currentFinancialInstruments 2023-04-30 09640125 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09640125 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 09640125 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 09640125 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 09640125 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 09640125 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-04-30 09640125 d:ShareCapital 2024-04-30 09640125 d:ShareCapital 2023-04-30 09640125 d:RetainedEarningsAccumulatedLosses 2024-04-30 09640125 d:RetainedEarningsAccumulatedLosses 2023-04-30 09640125 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 09640125 d:AcceleratedTaxDepreciationDeferredTax 2023-04-30 09640125 c:FRS102 2023-05-01 2024-04-30 09640125 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09640125 c:FullAccounts 2023-05-01 2024-04-30 09640125 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09640125 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 09640125









BRICKET WOOD CARE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
BRICKET WOOD CARE LIMITED
REGISTERED NUMBER: 09640125

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
23,641
29,086

  
23,641
29,086

Current assets
  

Debtors: amounts falling due within one year
 5 
155,787
287,516

Cash at bank and in hand
 6 
1,955
1,605

  
157,742
289,121

Creditors: amounts falling due within one year
 7 
(228,453)
(130,946)

Net current (liabilities)/assets
  
 
 
(70,711)
 
 
158,175

Total assets less current liabilities
  
(47,070)
187,261

Creditors: amounts falling due after more than one year
 8 
(11,375)
(21,598)

Provisions for liabilities
  

Deferred tax
 10 
(3,952)
(3,543)

  
 
 
(3,952)
 
 
(3,543)

Net (liabilities)/assets
  
(62,397)
162,120


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(62,497)
162,020

  
(62,397)
162,120

Page 1

 
BRICKET WOOD CARE LIMITED
REGISTERED NUMBER: 09640125
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




B Patel
Director

Date: 8 April 2025

The notes on pages 3 to 9 form part of these financial statements.
Page 2

 
BRICKET WOOD CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Bricket Wood Care Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address is The Plough Pub Plough Road, Great Bentley, Colchester, Essex, England, CO7 8LA.
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements.
As at 30 April 2024, the company had net liabilities of £62,397. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
BRICKET WOOD CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 4

 
BRICKET WOOD CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Long-term leasehold property
-
25%
Fixtures and fittings
-
25%
Computer equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 5

 
BRICKET WOOD CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 12 (2023 - 11).


4.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2023
20,332
35,313
5,769
61,414


Additions
-
867
1,202
2,069



At 30 April 2024

20,332
36,180
6,971
63,483



Depreciation


At 1 May 2023
9,891
19,365
3,072
32,328


Charge for the year on owned assets
2,610
4,063
841
7,514



At 30 April 2024

12,501
23,428
3,913
39,842



Net book value



At 30 April 2024
7,831
12,752
3,058
23,641



At 30 April 2023
10,441
15,948
2,697
29,086


5.


Debtors

2024
2023
£
£


Trade debtors
4,682
4,682

Amounts owed by group undertakings
147,171
279,656

Other debtors
-
2,602

Prepayments and accrued income
3,934
576

155,787
287,516


Page 6

 
BRICKET WOOD CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,955
1,605

1,955
1,605



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,225
9,973

Trade creditors
140,775
13,566

Amounts owed to group undertakings
25,904
24,505

Other taxation and social security
6,477
5,751

Other creditors
40,212
75,107

Accruals and deferred income
4,860
2,044

228,453
130,946



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
11,375
21,598

11,375
21,598


Page 7

 
BRICKET WOOD CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,225
9,973


10,225
9,973

Amounts falling due in more than one year

Bank loans
11,375
21,598


11,375
21,598



21,600
31,571



10.


Deferred taxation




2024


£






At beginning of year
(3,543)


Charged to profit or loss
(409)



At end of year
(3,952)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(3,952)
(3,543)

(3,952)
(3,543)

Page 8

 
BRICKET WOOD CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

11.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,087 (2023: £3,198). Contributions totalling £1,137 (2023: £1,404) were payable to the fund at the balance sheet date and are included in creditors.


12.


Related party transactions

During the year the company paid £60,000 towards rent to the director.
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.


13.


Controlling party

The immediate and ultimate parent company is AB Patel Investments Limited, a company incorporated in England and Wales.
 
Page 9