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Registration number: 14044676

Brecon Care (BH) Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 June 2024

 

Brecon Care (BH) Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Brecon Care (BH) Limited

Company Information

Directors

Mr S Jakhu

Mr G Jakhu

Registered office

Oakmoore Court Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH

Accountants

Ballards LLP
Chartered Accountants
Oakmoore Court
11c Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH

 

Brecon Care (BH) Limited

(Registration number: 14044676)
Balance Sheet as at 30 June 2024

Note

2024
£

(As restated)

2023
£

Fixed assets

 

Tangible assets

4

585,268

625,561

Creditors: Amounts falling due within one year

5

(664,639)

(664,639)

Net liabilities

 

(79,371)

(39,078)

Capital and reserves

 

Called up share capital

1

1

Retained earnings

(79,372)

(39,079)

Shareholders' deficit

 

(79,371)

(39,078)

For the financial year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 March 2025 and signed on its behalf by:
 

.........................................
Mr S Jakhu
Director

   
     
 

Brecon Care (BH) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company was formerly known as Caram (BH) Limited.

The address of its registered office is:
Oakmoore Court Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existance for the forseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 

Brecon Care (BH) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

Prior period restatement

The allocation of Tangible Fixed Assets between classes in the period ended 30 June 2023 was incorrect as it did not represent the s198 claim made on acquisition. The comparative values have therefore been restated to ensure correct treatment. The impact on the comparative values is summarised below.

(As originally stated)

(As restated)

30 June 2023

30 June 2023

Impact

£

£

£

Profit or loss account

Depreciation expense

-

39,079

39,079

Loss before and after taxation

-

39,079

39,079

Balance Sheet

Land & Buildings

664,640

504,657

(159,983)

Plant & Machinery

-

120,904

120,904

Retained Earnings

-

39,079

39,079

The impact of the prior period restatement is to decrease the shareholders funds from £1 to a deficit of £39,077.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Brecon Care (BH) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 July 2023

514,640

150,000

664,640

At 30 June 2024

514,640

150,000

664,640

Depreciation

At 1 July 2023

9,983

29,096

39,079

Charge for the year

10,293

30,000

40,293

At 30 June 2024

20,276

59,096

79,372

Carrying amount

At 30 June 2024

494,364

90,904

585,268

At 30 June 2023

504,657

120,904

625,561

Included within the net book value of land and buildings above is £494,364 (2023 - £504,657) in respect of freehold land and buildings.
 

5

Creditors

2024
£

2023
£

Due within one year

Amounts owed to related parties

664,639

664,639

6

Related party transactions

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.
 

 

Brecon Care (BH) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

7

Parent and ultimate parent undertaking

The company's immediate parent is Brecon Healthcare Limited, incorporated in England and Wales.

  These financial statements are available upon request from the registered office.