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REGISTERED NUMBER: 14619349 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

B HOMECARE & CO LTD

B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B HOMECARE & CO LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: Miss B Roberts
I Robertson



REGISTERED OFFICE: Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



REGISTERED NUMBER: 14619349 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: Starling Bank
5th Floor
London Fruit and Wool Exchange
1 Duval Square
London
EC2M 2PP

B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 17,700 23,600
Tangible assets 5 1,576 1,287
19,276 24,887

CURRENT ASSETS
Debtors 6 24,197 1,440
Cash at bank 49,478 16,593
73,675 18,033
CREDITORS
Amounts falling due within one year 7 84,073 69,107
NET CURRENT LIABILITIES (10,398 ) (51,074 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,878 (26,187 )

CREDITORS
Amounts falling due after more than one
year

8

(44,816

)

(16,450

)

PROVISIONS FOR LIABILITIES (299 ) (245 )
NET LIABILITIES (36,237 ) (42,882 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (36,337 ) (42,982 )
SHAREHOLDERS' FUNDS (36,237 ) (42,882 )

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

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

B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

BALANCE SHEET - continued
31 JANUARY 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 31 May 2025 and were signed on its behalf by:




Miss B Roberts - Director



I Robertson - Director


B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025


1. STATUTORY INFORMATION

B Homecare & Co Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Purchased Franchise is reflected in the accounts at its cost value less amortisation.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on cost

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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The company meets its day to day working capital requirements through a loan provided by Miss B Roberts and Mr I Robertson, Directors of the company. They will continue to support the company in this way until such time as profits are made.

B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Franchise
£   
COST
At 1 February 2024
and 31 January 2025 29,500
AMORTISATION
At 1 February 2024 5,900
Amortisation for year 5,900
At 31 January 2025 11,800
NET BOOK VALUE
At 31 January 2025 17,700
At 31 January 2024 23,600

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 February 2024 1,186 450 1,636
Additions 738 - 738
At 31 January 2025 1,924 450 2,374
DEPRECIATION
At 1 February 2024 237 112 349
Charge for year 337 112 449
At 31 January 2025 574 224 798
NET BOOK VALUE
At 31 January 2025 1,350 226 1,576
At 31 January 2024 949 338 1,287

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 24,192 1,434
Other debtors 5 6
24,197 1,440

B HOMECARE & CO LTD (REGISTERED NUMBER: 14619349)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 24,881 4,200
Trade creditors 7,371 86
Social security and other taxes 9,126 234
Other creditors 27,398 1,693
Directors' current accounts 12,445 60,738
Accrued expenses 2,852 2,156
84,073 69,107

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans - 1-2 years 37,953 8,400
Bank loans - 2-5 years 6,863 8,050
44,816 16,450

9. OTHER FINANCIAL COMMITMENTS

At 31 January 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £65,550.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 January 2025 and the period ended 31 January 2024:

2025 2024
£    £   
Miss B Roberts and I Robertson
Balance outstanding at start of year (60,738 ) -
Amounts advanced 89,253 49,018
Amounts repaid (40,960 ) (109,756 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (12,445 ) (60,738 )