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REGISTERED NUMBER: 08481862 (England and Wales)








FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

THE BRIARS RESIDENTIAL AND CARE LIMITED

THE BRIARS RESIDENTIAL AND CARE LIMITED (REGISTERED NUMBER: 08481862)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE BRIARS RESIDENTIAL AND CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTOR: K Naidoo





SECRETARY: Mrs D Naidoo





REGISTERED OFFICE: The Briars, 23 Hunts Hill
Glemsford
Sudbury
CO10 7RP





REGISTERED NUMBER: 08481862 (England and Wales)





ACCOUNTANTS: Avraam Associates Limited
Chartered Accountants
495 Green Lanes
London
N13 4BS

THE BRIARS RESIDENTIAL AND CARE LIMITED (REGISTERED NUMBER: 08481862)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 25,379 8,369
25,379 8,369

CURRENT ASSETS
Stocks - 100
Debtors 6 31,559 -
Cash at bank and in hand 49,030 83,792
80,589 83,892
CREDITORS
Amounts falling due within one year 7 28,148 45,393
NET CURRENT ASSETS 52,441 38,499
TOTAL ASSETS LESS CURRENT LIABILITIES 77,820 46,868

PROVISIONS FOR LIABILITIES 9 6,345 1,886
NET ASSETS 71,475 44,982

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 71,375 44,882
SHAREHOLDERS' FUNDS 71,475 44,982

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

THE BRIARS RESIDENTIAL AND CARE LIMITED (REGISTERED NUMBER: 08481862)

BALANCE SHEET - continued
31ST 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th August 2025 and were signed by:





K Naidoo - Director


THE BRIARS RESIDENTIAL AND CARE LIMITED (REGISTERED NUMBER: 08481862)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

The Briars Residential And Care Limited 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.

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.

Preparation of consolidated financial statements
The financial statements contain information about The Briars Residential And Care Limited 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 33% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


THE BRIARS RESIDENTIAL AND CARE LIMITED (REGISTERED NUMBER: 08481862)

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

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 23 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024 150,000
Disposals (150,000 )
At 31st March 2025 -
AMORTISATION
At 1st April 2024 150,000
Eliminated on disposal (150,000 )
At 31st March 2025 -
NET BOOK VALUE
At 31st March 2025 -
At 31st March 2024 -

THE BRIARS RESIDENTIAL AND CARE LIMITED (REGISTERED NUMBER: 08481862)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2024 31,638
Additions 21,883
At 31st March 2025 53,521
DEPRECIATION
At 1st April 2024 23,269
Charge for year 4,873
At 31st March 2025 28,142
NET BOOK VALUE
At 31st March 2025 25,379
At 31st March 2024 8,369

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 12,156 -
Other debtors 19,403 -
31,559 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 6,099 21,355
Other creditors 22,049 24,038
28,148 45,393

8. SECURED DEBTS

HSBC UK Bank plc has a fixed and floating charge which covers all the property and undertakings of the company.

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 6,345 1,886

THE BRIARS RESIDENTIAL AND CARE LIMITED (REGISTERED NUMBER: 08481862)

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

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st April 2024 1,886
Charge to Income Statement during year 4,459
Balance at 31st March 2025 6,345

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary o1 100 100

11. ULTIMATE CONTROLLING PARTY

The controlling party is Lodge Property Norfolk Limited.