BGR Holdings Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15772222

		31 December 2024
	Notes	£	£
FIXED ASSETS
Investments	4		7,160,000

			7,160,000
CURRENT ASSETS
Debtors	5	1,500,100

		1,500,100
Creditors: Amounts Falling Due Within One Year	6	(1,500,570 )

NET CURRENT ASSETS (LIABILITIES)			(470 )

TOTAL ASSETS LESS CURRENT LIABILITIES			7,159,530

NET ASSETS			7,159,530

CAPITAL AND RESERVES
Called up share capital	7		200
Merger reserve			7,159,900
Profit and Loss Account			(570 )

SHAREHOLDERS' FUNDS			7,159,530

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Danielle Henderson

Director

26/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

BGR Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15772222 . The registered office is Unit 26, Churchfields Business Centre, Sidney Little Road, St Leonards-On-Sea, East Sussex, TN38 9AU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Investments in Subsidiaries

Investments in subsidiaries are stated at cost less provision for impairment. Cost includes the fair value of shares issued by the company in exchange for shares in the subsidiary.

2.3. Merger Reserve

Where the company issues shares as consideration for the acquisition of a subsidiary, merger relief under section 612 Companies Act 2006 has been applied. Accordingly, the excess of the fair value of the shares issued over their nominal value is recorded in a merger reserve. This reserve is presented within equity and is not distributable.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Investments

	Subsidiaries
	£
Cost
As at 11 June 2024	-
Additions	7,160,000

As at 31 December 2024	7,160,000

Provision
As at 11 June 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	7,160,000

As at 11 June 2024	-

5. Debtors

	31 December 2024
	£
Due within one year
Amounts owed by group undertakings	1,500,000
Other debtors	100

	1,500,100

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BGR Holdings Limited

Notes to the Financial Statements (continued)

For the Period 11 June 2024 to 31 December 2024

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024
	£
Amounts owed to group undertakings	1,500,000
Other creditors	570

	1,500,570

7. Share Capital

	31 December 2024
Allotted, called up and fully paid	£
200 Ordinary Shares of £ 1.00 each	200

Ordinary shares carry full rights to dividends, voting and distributions on winding up.

Merger Reserve

The merger reserve arose on the share-for-share exchange to acquire Coast Care Homes Ltd. No share premium was recognised. The reserve is not distributable.

8. Related Party Transactions

At 31 December 2024 the company had balances of £1,500,000 due from its parent undertaking and £1,500,000 due to its subsidiary.

These balances arose as part of the acquisition of the subsidiary during the year.

9. Ultimate Controlling Party

The company is ultimately controlled by the trustees of the Coast Care Employee-Ownership Trust , which holds 100% of the issued ordinary share capital of the company for the benefit of the employees of Coast Care Homes Ltd.

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