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Registered number: 06643566
Broomfield Care Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
LNH Management Solutions Limited
ACCA
13 Business Centre Innsworth Technology Park
Innsworth Lane
Gloucester
Gloucestershire
GL3 1DL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06643566
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,835 17,611
22,835 17,611
CURRENT ASSETS
Stocks 5 - 1,360
Debtors 6 71,210 61,144
Cash at bank and in hand 10,018 32,167
81,228 94,671
Creditors: Amounts Falling Due Within One Year 7 (59,002 ) (55,216 )
NET CURRENT ASSETS (LIABILITIES) 22,226 39,455
TOTAL ASSETS LESS CURRENT LIABILITIES 45,061 57,066
Creditors: Amounts Falling Due After More Than One Year 8 (13,853 ) (13,435 )
NET ASSETS 31,208 43,631
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 31,207 43,630
SHAREHOLDERS' FUNDS 31,208 43,631
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For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Victoria Hall
Director
03/04/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Broomfield Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06643566 . The registered office is Suite 1 Business Centre, Innsworth Technology Park, Gloucester, GL3 1DL.
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. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2023: 24)
23 24
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2023 1,187 22,036 869 10,711 34,803
Additions - 8,999 1,200 1,468 11,667
Disposals - (1,400 ) - (265 ) (1,665 )
As at 31 July 2024 1,187 29,635 2,069 11,914 44,805
Depreciation
As at 1 August 2023 839 11,378 21 4,954 17,192
Provided during the period 87 3,397 443 1,569 5,496
Disposals - (718 ) - - (718 )
As at 31 July 2024 926 14,057 464 6,523 21,970
Net Book Value
As at 31 July 2024 261 15,578 1,605 5,391 22,835
As at 1 August 2023 348 10,658 848 5,757 17,611
5. Stocks
2024 2023
£ £
Work in progress - 1,360
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 55,817 54,431
Prepayments and accrued income 13,787 6,213
Other debtors 1,500 500
Net wages 106 -
71,210 61,144
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,199 -
Trade creditors 11,617 10,109
Bank loans and overdrafts 2,600 5,579
Corporation tax 5,210 5,536
Other taxes and social security 5,789 5,754
Other creditors 1,266 2
Accruals and deferred income 1,600 11,092
Director's loan account 26,721 17,144
59,002 55,216
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,853 13,435
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,199 -
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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