BRIJ Care Ltd Filleted Accounts Cover
BRIJ Care Ltd
Company No. 04866024
Information for Filing with The Registrar
30 September 2024
BRIJ Care Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 September 2024.
Principal activities
The principal activity of the company during the year under review was operating a care home.
Director
The Director who served at any time during the year was as follows:
D. Iyavoo
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
D. Iyavoo
Director
06 June 2025
BRIJ Care Ltd Balance Sheet Registrar
at
30 September 2024
Company No.
04866024
Notes
2024
2023
£
£
Fixed assets
Intangible assets
4
--
Tangible assets
5
25,0632,281,173
25,0632,281,173
Current assets
Debtors
6
332,823
(18,470)
Cash at bank and in hand
57,0641,776
389,887
(16,694)
Creditors: Amount falling due within one year
7
(146,084)
(1,197,913)
Net current assets/(liabilities)
243,803
(1,214,607)
Total assets less current liabilities
268,8661,066,566
Creditors: Amounts falling due after more than one year
8
(19,052)
(29,090)
Provisions for liabilities
Deferred taxation
(33,691)
(34,803)
Net assets
216,1231,002,673
Capital and reserves
Called up share capital
10,00010,000
Share premium account
10
498,834498,834
Profit and loss account
10
(292,711)
493,839
Total equity
216,1231,002,673
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 06 June 2025 and signed on its behalf by:
D. Iyavoo
Director
06 June 2025
BRIJ Care Ltd Notes to the Accounts Registrar
for the year ended 30 September 2024
1
General information
BRIJ Care Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 04866024
Its registered office is:
63 Forest Road
Liss
GU33 7BL
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover represents amounts receivable from the provision of care. Where the amounts relate to a period which covers the balance sheet date that amount is apportioned over the period to which it relates.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Freehold buildings
2% Straight Line
Furniture, fittings and equipment
25% Straight line
Freehold land is not depreciated
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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
Leased assets
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Defined contribution pensions
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 payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
3630
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 October 2023
306,191306,191
At 30 September 2024
306,191306,191
Amortisation and impairment
At 1 October 2023
306,191306,191
At 30 September 2024
306,191306,191
Net book values
At 30 September 2024
--
At 30 September 2023
--
5
Tangible fixed assets
Land and buildings
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 October 2023
2,451,660144,2522,595,912
Additions
-15,38515,385
Disposals
(2,451,660)
-
(2,451,660)
At 30 September 2024
-159,637159,637
Depreciation
At 1 October 2023
200,398114,341314,739
Charge for the year
-20,23320,233
Disposals
(200,398)
-
(200,398)
At 30 September 2024
-134,574134,574
Net book values
At 30 September 2024
-25,06325,063
At 30 September 2023
2,251,262
29,911
2,281,173
6
Debtors
2024
2023
£
£
Trade debtors
(35,775)
(18,470)
Amounts owed by group undertakings
358,919-
Prepayments and accrued income
9,679-
332,823
(18,470)
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
3,115-
Trade creditors
36,386137,015
Amounts owed to group undertakings
-
963,799
Taxes and social security
16,585
26,519
Other creditors
70,24856,330
Accruals and deferred income
19,75014,250
146,0841,197,913
8
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
19,05229,090
19,05229,090
9
Share Capital
Ordinary shares, called up and fully paid.
10
Reserves
Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
Profit and loss account - includes all current and prior period retained profits and losses.
11
Contingent Assets/Liabilities
At 30 September 2024 the company was party to a cross guarantee to secure the borrowings of Sursus Homes Ltd and other associated companies. The maximum exposure under the guarantee is £9,928,000 (2023 £4,630,000).
12
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
650,000
445,000
650,000
445,000
Dividends by type:
Equity dividends
650,000445,000
650,000
445,000
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