REGISTERED NUMBER: 02175523 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024

FOR

BENTLEY HOUSE CLOSE CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr E P Bellamy

I W McKenna

REGISTERED OFFICE:

c/o Crowe UK LLP

First Floor, Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

REGISTERED NUMBER:

02175523 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

CURRENT ASSETS

Stocks

5

275,182

-

Debtors

6

614,830

608,578

Cash at bank

15,711

77,281

905,723

685,859

CREDITORS

Amounts falling due within one year

7

1,281,786

1,054,187

NET CURRENT LIABILITIES

(376,063

)

(368,328

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(376,063

)

(368,328

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(376,163

)

(368,428

)

SHAREHOLDERS' FUNDS

(376,063

)

(368,328

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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.

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 Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

I W McKenna - Director

1.	STATUTORY INFORMATION

Bentley House Close 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.

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.

Turnover is recognised as the service is provided. Property sales are recognised on completion.

Tangible fixed assets

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

Fixtures and fittings

-

10% on cost

Going concern

The accounts have been prepared on a going concern basis as the holding company has pledged its support for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

Cost

At 1 October 2023

1,671

Disposals

(1,671

)

At 31 December 2024

-

Depreciation

At 1 October 2023

1,671

Eliminated on disposal

(1,671

)

At 31 December 2024

-

Net book value

At 31 December 2024

-

At 30 September 2023

-

5.

STOCKS

The company guarantees the owners of Close Care units to buy them back at 90% of the original purchase price with 9 months notice. At 31 December 2024 the minimum commitment was £962,100 (2023: £1,232,100)

At 31 December 2024, no notice had been given to repurchase any units.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

411

967

Amounts owed by group undertakings

614,419

607,179

Other debtors

-

432

614,830

608,578

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

3,112

5,709

Amounts owed to group undertakings

998,161

1,044,416

Corporation tax

-

882

Directors' loan accounts

275,000

-

Accrued expenses

5,513

3,180

1,281,786

1,054,187

8.	CONTINGENT LIABILITIES

The company has provided a cross guarantee in favour of Barclays Bank plc, in respect of the bank borrowings of its parent undertakings and fellow subsidiary undertakings. the balance sheet date, the company's potential liability amounted to £162,979 (2023: £63,942).

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr E P Bellamy.

Bentley House (Stratford) Limited is the ultimate parent undertaking.