REGISTERED NUMBER: 08716793 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

BELMONT GRANGE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B Oozageer

R Oozageer

REGISTERED OFFICE:

Unit 14

Hoddesdon Enterprise Centre

Pindar Road

Hoddesdon

Hertfordshire

EN11 0FJ

REGISTERED NUMBER:

08716793 (England and Wales)

AUDITORS:

Trevor Jones & Partners Ltd

Statutory Auditor

Unit 14

Hoddesdon Enterprise Centre

Pindar Road

Hoddesdon

Hertfordshire

EN11 0FJ

FIXED ASSETS

Tangible assets

4

529,733

529,847

CURRENT ASSETS

Debtors

5

716,256

521,260

Cash at bank and in hand

372,834

688,996

1,089,090

1,210,256

CREDITORS

Amounts falling due within one year

6

162,056

483,428

NET CURRENT ASSETS

927,034

726,828

TOTAL ASSETS LESS CURRENT LIABILITIES

1,456,767

1,256,675

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,456,667

1,256,575

SHAREHOLDERS' FUNDS

1,456,767

1,256,675

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 26 September 2025 and were signed on its behalf by:

B Oozageer - Director

1.	STATUTORY INFORMATION

Belmont Grange 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 represents the total invoice value, excluding value added tax, of fees charged for residential care services provided during the period. This includes income from local authority placements, private client fees, and other related services that are part of the care home's ordinary activities. Revenue is recognised in the period in which the services are rendered, ensuring it reflects the actual provision of care services.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

15% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2023 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

547,921

119,420

667,341

Additions

-

14,430

14,430

At 31 December 2024

547,921

133,850

681,771

DEPRECIATION

At 1 January 2024

63,837

73,657

137,494

Charge for year

6,964

7,580

14,544

At 31 December 2024

70,801

81,237

152,038

NET BOOK VALUE

At 31 December 2024

477,120

52,613

529,733

At 31 December 2023

484,084

45,763

529,847

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

194,213

-

Other debtors

522,043

521,260

716,256

521,260

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

12,566

1,092

Amounts owed to group undertakings

-

377,853

Taxation and social security

120,702

82,553

Other creditors

28,788

21,930

162,056

483,428

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Christopher James Whale (Senior Statutory Auditor)

for and on behalf of Trevor Jones & Partners Ltd

8.	RELATED PARTY DISCLOSURES

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.

9.	ULTIMATE PARENT UNDERTAKING

The company's ultimate holding company is Adonai Holdings Limited, a company of which the directors, B. and R. Oozageer, are directors and shareholders.