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REGISTERED NUMBER: 06391437 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Beech House Residential Care Home Ltd

Beech House Residential Care Home Ltd (Registered number: 06391437)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Beech House Residential Care Home Ltd (Registered number: 06391437)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Investments 4 1,109,665 1,109,665

CURRENT ASSETS
Debtors 5 2,804,990 2,621,210
Cash at bank 410,161 221,530
3,215,151 2,842,740
CREDITORS
Amounts falling due within one year 6 247,268 1,022,999
NET CURRENT ASSETS 2,967,883 1,819,741
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,077,548

2,929,406

CREDITORS
Amounts falling due after more than one
year

7

1,429,038

438,983
NET ASSETS 2,648,510 2,490,423

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 2,648,508 2,490,421
2,648,510 2,490,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Beech House Residential Care Home Ltd (Registered number: 06391437)

Balance Sheet - continued
31 March 2025


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 4 June 2025 and were signed on its behalf by:





S J Alimohamed Dhalla - Director


Beech House Residential Care Home Ltd (Registered number: 06391437)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Beech House Residential Care Home Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06391437

Registered office: 7 The Parade
Sudbury Heights Avenue
Greenford
Middlesex
UB6 0LZ

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The directors have considered the company's financial resources and performance and believe that the company is well placed to manage its business risks successfully and that the company has adequate resources to continue in operational existence for the foreseeable future. Consequently, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Preparation of consolidated financial statements
The financial statements contain information about Beech House Residential Care Home Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Interests in subsidiaries, are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Beech House Residential Care Home Ltd (Registered number: 06391437)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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.


Beech House Residential Care Home Ltd (Registered number: 06391437)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2024
and 31 March 2025 1,109,665
NET BOOK VALUE
At 31 March 2025 1,109,665
At 31 March 2024 1,109,665

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Charnley Care Homes Limited
Registered office: 7 The Parade, Sudbury Heights Avenue, Greenford, Middlesex, UB6 0LZ
Nature of business: Residential care activity
%
Class of shares: holding
Ordinary 100.00
31.3.25 31.3.24
£    £   
Aggregate capital and reserves 497,853 446,292
Profit for the year 401,161 339,937

5. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Amounts owed by group undertakings 2,512,279 2,328,499
Amounts owed by associates 292,711 292,711
2,804,990 2,621,210

Beech House Residential Care Home Ltd (Registered number: 06391437)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 246,536 1,022,306
Other creditors 732 693
247,268 1,022,999

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 945,055 -
Amounts owed to associates 428,253 428,253
Other creditors 55,730 10,730
1,429,038 438,983

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank loans 1,191,591 1,022,306

The bank loans are secured by a debenture comprising fixed and floating charges over all the assets of the company and legal charge over Beech House Residential Care, London Road, Bracknell, Berkshire.

9. RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption under section 33.1A of FRS 102, from the requirement to disclose transactions with the wholly owned members of the group.

During the year, the Company had loan transactions with the related undertakings under the common control of ultimate controlling party. As at the year end, the loan balance of £292,711 (2024: £292,711) was due from and £428,253 (2024: £428,253) was due to these related undertakings.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors by virtue of holding 100% of the issued share capital.