Company registration number 09915808 (England and Wales)
BIRSTALL CARE SERVICES LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
BIRSTALL CARE SERVICES LIMITED
COMPANY INFORMATION
Directors
S Devon
(Appointed 13 September 2024)
L S J Smith
(Appointed 10 April 2024)
L J Perry
(Appointed 29 September 2023)
Company number
09915808
Registered office
The Pavilion, Ashlyns Hall
Chesham Road
Berkhamsted
Hertfordshire
HP4 2ST
Auditor
Bishop Fleming LLP
10 Temple Back
Bristol
United Kingdom
BS1 6FL
BIRSTALL CARE SERVICES LIMITED
CONTENTS
Page
Directors' report
1 - 2
Independent auditor's report
3 - 5
Profit and loss account
6
Balance sheet
7
Statement of changes in equity
8
Notes to the financial statements
9 - 15
BIRSTALL CARE SERVICES LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2023.

Principal activities

The principal activity of the company continued to be that of operating nursing and residential care home for the elderly.

 

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

S Devon
(Appointed 13 September 2024)
L S J Smith
(Appointed 10 April 2024)
L J Perry
(Appointed 29 September 2023)
A G Winstanley
(Resigned 29 September 2023)
Auditor

Bishop Fleming LLP were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption, provided by section 415A of the Companies Act 2006.

BIRSTALL CARE SERVICES LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
On behalf of the board
S Devon
Director
18 July 2025
BIRSTALL CARE SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF BIRSTALL CARE SERVICES LIMITED
- 3 -

Disclaimer of opinion

We were engaged to audit the financial statements of Birstall Care Services Limited (the 'company') for the year ended 31 December 2023 which comprise the profit and loss account, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

We do not express an opinion on the accompanying financial statements. Because of the significance of the matter described in the 'Basis for Disclaimer of Opinion' section of our report, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.

Basis for disclaimer of opinion

In the prior year, there was a disclaimer of opinion due to the Company not maintaining adequate books and records. As a result we have not been able to obtain sufficient audit evidence over the opening balances of the Company in connection with the year ended 31 December 2023 and therefore over any potential linked impact on the Profit and Loss Account for the year ended 31 December 2023. As we cannot quantify the effects of this within the financial statements we are issuing a disclaimer of opinion.

Opinions on other matters prescribed by the Companies Act 2006

Because of the significance of the matter described in the basis for disclaimer of opinion section of our report, we have been unable to form an opinion, whether based on the work undertaken in the course of the audit:

 

Matters on which we are required to report by exception

Notwithstanding our disclaimer of an opinion on the financial statements, in the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit performed subject to the pervasive limitation described above, we have not identified material misstatements in the Directors' Report.

 

Arising from the limitation of our work referred to above:

 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

 

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

BIRSTALL CARE SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF BIRSTALL CARE SERVICES LIMITED (CONTINUED)
- 4 -
Auditor's responsibilities for the audit of the financial statements

Our responsibility is to conduct an audit of the company’s financial statements in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law and to issue an auditor’s report.

 

However, because of the matters described in the basis for disclaimer of opinion section of our report, we were not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on the financial statements.

 

We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Report on other legal and regulatory requirements

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we have considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the

organisation for fraud, and incorrect recognition of revenue was identified as the greatest potential area for fraud.

 

In common with all audits under ISAs (UK) we are also required to perform specific procedures to respond to the risk of management override.

 

We also obtained an understanding of the legal and regulatory frameworks that the Company operates in,

focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures within the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, Financial Reporting Standard 102 and UK tax legislation.

 

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the

financial statements but compliance with which may be fundamental to the Company’s ability to operate or to avoid a material penalty.

BIRSTALL CARE SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF BIRSTALL CARE SERVICES LIMITED (CONTINUED)
- 5 -

Our planned procedures to respond to the risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's member in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's member those matters we are required to state to the member in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's member, for our audit work, for this report, or for the opinions we have formed.

John Talbot (Senior Statutory Auditor)
For and on behalf of Bishop Fleming LLP, Statutory Auditor
Chartered Accountants
10 Temple Back
Bristol
BS1 6FL
United Kingdom
18 July 2025
BIRSTALL CARE SERVICES LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 6 -
12 month
9 month
Year
Period
ended
ended
31 December
31 December
2023
2022
£
£
Turnover
5,301,984
3,565,681
Cost of sales
(2,552,464)
(1,677,196)
Gross profit
2,749,520
1,888,485
Administrative expenses
(1,854,406)
(1,200,664)
Other operating income
-
0
1,936
Operating profit
895,114
689,757
Interest payable and similar expenses
(24,706)
(3,918)
Profit before taxation
870,408
685,839
Tax on profit
(167,769)
(128,828)
Profit for the financial year
702,639
557,011

The profit and loss account has been prepared on the basis that all operations are continuing operations.

BIRSTALL CARE SERVICES LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 7 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
210,381
186,830
Current assets
Stocks
10,561
10,561
Debtors
5
4,860,899
1,679,814
Cash at bank and in hand
721,392
1,470,608
5,592,852
3,160,983
Creditors: amounts falling due within one year
6
(3,017,019)
(1,271,369)
Net current assets
2,575,833
1,889,614
Total assets less current liabilities
2,786,214
2,076,444
Provisions for liabilities
(35,247)
(28,116)
Net assets
2,750,967
2,048,328
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
2,750,966
2,048,327
Total equity
2,750,967
2,048,328

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 18 July 2025 and are signed on its behalf by:
S Devon
Director
Company registration number 09915808 (England and Wales)
BIRSTALL CARE SERVICES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023
- 8 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 April 2022
1
1,491,316
1,491,317
Period ended 31 December 2022:
Profit and total comprehensive income
-
557,011
557,011
Balance at 31 December 2022
1
2,048,327
2,048,328
Period ended 31 December 2023:
Profit and total comprehensive income
-
702,639
702,639
Balance at 31 December 2023
1
2,750,966
2,750,967
BIRSTALL CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
1
Accounting policies
Company information

Birstall Care Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Pavilion, Ashlyns Hall, Chesham Road, Berkhamsted, Hertfordshire, HP4 2ST.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

 

· the requirements of Section 7 Statement of Cash Flows. 

· the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); 

· the requirements of Section 33 Related Party Disclosures paragraph 33.7.

 

This information is included in the consolidated financial statements of Clariane SE as at 31 December 2023 and these financial statements may be obtained from 21-25 Rue Balzac, 75008, Paris or online at www.clariane.com.

1.2
Going concern

Treasury management is undertaken by the directors on a group wide basis, being from the perspective of the company's current ultimate parent, Neptune Opco Bidco Ltd, and its subsidiaries (the "Group"). Each company within the Group is party to a letter of support, stating that such financial support as is necessary will be provided to each company within the Group to ensure that it can meet its day to day working capital requirements for a period of at least 12 months from the date of approval of the financial statements, and that no balances owed to Group companies will be called for payment unless such funds as are necessary are available without jeopardising the ability of the company to continue to trade.true

The directors have prepared cash flow forecasts which cover a period of at least the 12 months from the date of approval of these financial statements which include a number of assumptions that the directors are satisfied are reasonable, and that there is sufficient headroom to tolerate a moderate downside.

 

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

BIRSTALL CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 10 -
1.3
Turnover

Turnover is measured as the consideration specified in a contract with a resident and is recognised when control of a service is transferred to a resident.

 

The Company recognises its revenue from resident care fees that typically relate to services that have fixed transaction prices and there is generally no significant judgement required when considering the time pattern of revenue recognition. Every resident has an individual contract that specifies the service being provided, being the performance obligation and the transaction price. The performance obligation is the provision of care which is satisfied over the period of the contract as such the turnover is recognised as the service is transferred to the resident.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% straight line
Fixtures and fittings
20% straight line
Computers
50% straight line
Motor vehicles
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

BIRSTALL CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 11 -
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
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.

BIRSTALL CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 12 -
1.9
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.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

BIRSTALL CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 13 -

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

1.14
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

In the opinion of the directors, there are no key judgements or significant accounting estimates.

 

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
94
92
BIRSTALL CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 14 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2023
462,328
Additions
102,050
At 31 December 2023
564,378
Depreciation and impairment
At 1 January 2023
275,498
Depreciation charged in the year
78,499
At 31 December 2023
353,997
Carrying amount
At 31 December 2023
210,381
At 31 December 2022
186,830
5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
337,973
451,270
Amounts owed by group undertakings
4,493,222
1,055,207
Other debtors
29,704
173,337
4,860,899
1,679,814
6
Creditors: amounts falling due within one year
Restated
2023
2022
£
£
Trade creditors
63,807
45,720
Amounts owed to group undertakings
1,826,369
-
0
Corporation tax
296,025
270,055
Other taxation and social security
67,801
57,462
Other creditors
763,017
898,132
3,017,019
1,271,369

A prior year adjustment has been recognised in order to reclassify £25,788 of residents fees received in advance that were previously included in trade creditors, but are now included in accruals within Other creditors.

BIRSTALL CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 15 -
7
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2023
2022
£
£
14,264,250
13,680,000
8
Events after the reporting date

On 10 April 2024, Clariane SE sold its activities in the United Kingdom to Neptune Opco Bidco Ltd. As of that date Neptune Opco Bidco Ltd became the ultimate parent of the Company.

9
Parent company

At the balance sheet date, the Company's immediate parent was Berkley Care Group Limited, formerly, Korian UK Limited. The Company's ultimate parent was Clariane SE, a company registered in France. This is a publicly traded company whose address is 21-25 Rue Balzac, 75008 Paris, France.

On 10 April 2024, Clariane SE sold its activities in the United Kingdom to Neptune Opco Bidco Ltd. As of that date Neptune Opco Bidco Ltd became the ultimate parent of the Company.

The smallest and largest group into which the Company's results are consolidated are the financial statements of Clariane SE, the ultimate parent company, registered at 21-25, Rue Balzac Paris, 75008 France. Copies of the consolidated financial statements are available from 21-25 Rue Balzac, 75008 Paris, France.

 

There is no controlling party.

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