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REGISTERED NUMBER: 03287316 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

BRAMBLE CARE HOMES LIMITED

BRAMBLE CARE HOMES LIMITED (REGISTERED NUMBER: 03287316) |

Contents of the Financial Statements

for the year ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BRAMBLE CARE HOMES LIMITED |

Company Information

for the year ended 31 March 2025

| DIRECTORS: | K S Lewis

| M J Newman

| S A Newman

| SECRETARY: | K S Lewis

| REGISTERED OFFICE: | 18 Carden Avenue

| Patcham

| Brighton

| East Sussex

| BN1 8NA

| REGISTERED NUMBER: | 03287316 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

BRAMBLE CARE HOMES LIMITED (REGISTERED NUMBER: 03287316) |

Balance Sheet

31 March 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 561,449 |  | 510,175 |  |

CURRENT ASSETS

Stocks | 850 |  | 850 |  |

Debtors | 5 | 4,184 |  | 6,129 |  |

Cash at bank and in hand | 386,856 |  | 490,425 |  |

391,890 |  | 497,404 |  |

CREDITORS

Amounts falling due within one year | 6 | (277,827 | ) | (297,249 | ) |

NET CURRENT ASSETS | 114,063 |  | 200,155 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 675,512 |  | 710,330 |  |

PROVISIONS FOR LIABILITIES | 8 | (28,974 | ) | (20,674 | ) |

NET ASSETS | 646,538 |  | 689,656 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | 646,536 |  | 689,654 |  |

SHAREHOLDERS' FUNDS | 646,538 |  | 689,656 |  |

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.

BRAMBLE CARE HOMES LIMITED (REGISTERED NUMBER: 03287316) |

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 17 September 2025 and were signed on its behalf by:

K S Lewis - Director

BRAMBLE CARE HOMES LIMITED (REGISTERED NUMBER: 03287316) |

Notes to the Financial Statements

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Bramble Care Homes 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.

| The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts, and is recognised as follows:

| Revenue from the sale of supply of care home services are recognised at point the service is provided.

| Tangible fixed assets

| Tangible fixed assets are stated at cost, or deemed cost, less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land & buildings |  | - |  | 10% on cost |  |

| Fixtures & fittings |  | - |  | 10% on cost |  |

| Stocks

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

| Financial instruments

| 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 entity after deducting all of its financial liabilities.

| 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.

BRAMBLE CARE HOMES LIMITED (REGISTERED NUMBER: 03287316) |

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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 41 (2024 - 40 ) .

BRAMBLE CARE HOMES LIMITED (REGISTERED NUMBER: 03287316) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

Fixtures |

Freehold | and |

property | fittings | Totals |

| £ | £ | £

| COST

| At 1 April 2024 | 769,775 |  | 163,354 |  | 933,129 |  |

| Additions | 31,430 |  | 56,187 |  | 87,617 |  |

| At 31 March 2025 | 801,205 |  | 219,541 |  | 1,020,746 |  |

| DEPRECIATION

| At 1 April 2024 | 337,662 |  | 85,292 |  | 422,954 |  |

| Charge for year | 19,251 |  | 17,092 |  | 36,343 |  |

| At 31 March 2025 | 356,913 |  | 102,384 |  | 459,297 |  |

| NET BOOK VALUE

| At 31 March 2025 | 444,292 |  | 117,157 |  | 561,449 |  |

| At 31 March 2024 | 432,113 |  | 78,062 |  | 510,175 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 802 |  | 1,279 |  |

| Other debtors | 3,382 |  | 4,850 |  |

4,184 |  | 6,129 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade creditors | 45,894 |  | 36,422 |  |

| Taxation and social security | 192,861 |  | 221,801 |  |

| Other creditors | 39,072 |  | 39,026 |  |

277,827 |  | 297,249 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| £ | £

| Within one year | 5,268 |  | 3,034 |  |

| Between one and five years | 13,611 |  | 10,873 |  |

18,879 |  | 13,907 |  |

BRAMBLE CARE HOMES LIMITED (REGISTERED NUMBER: 03287316) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 28,974 |  | 20,674 |  |

Deferred tax |

| £

| Balance at 1 April 2024 | 20,674 |  |

| Charge to Statement of Income and Retained Earnings during year | 8,300 |  |

| Released during the year |

| Balance at 31 March 2025 | 28,974 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 20 | Ordinary | £0.10 | 2 |  | 2 |  |