Company registration number 06482634 (England and Wales)
BELL VIEW CARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BELL VIEW CARE LIMITED
CONTENTS
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 7
BELL VIEW CARE LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
-
0
376
Current assets
Debtors
5
5,551
15,266
Cash at bank and in hand
24,654
124,003
30,205
139,269
Creditors: amounts falling due within one year
6
(26,103)
(37,645)
Net current assets
4,102
101,624
Total assets less current liabilities
4,102
102,000
Creditors: amounts falling due after more than one year
7
-
0
(23,166)
Net assets
4,102
78,834
Reserves
Income and expenditure account
4,102
78,834
Members' funds
4,102
78,834

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 9 October 2025 and are signed on its behalf by:
Miss E Duncan
Director
Company Registration No. 06482634
BELL VIEW CARE LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Income and expenditure
Notes
£
Balance at 1 April 2023
70,975
Year ended 31 March 2024:
Profit and total comprehensive income for the year
7,859
Balance at 31 March 2024
78,834
Year ended 31 March 2025:
Loss and total comprehensive income for the year
(67,431)
Distributions to parent charity under gift aid
(7,301)
Balance at 31 March 2025
4,102
BELL VIEW CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Bell View Care Limited is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Bell View (Belford). These consolidated financial statements are available from its registered office.

1.2
Going concern

As set out in the Director's Report due to the company ceasing to trade, the director has decided to prepare the financial statements on a break-up basis.

In adopting the break-up basis at the year end the following policies and procedures were implemented:

- all assets have been disclosed at valued at which they are expected to be realised; and

- all liabilities reflect the full amount at which they are expected to materialise.

1.3
Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

1.4
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, was amortised evenly over its estimated useful life of ten years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

BELL VIEW CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% Straight Line Basis
Fixtures and fittings
25% Straight Line Basis
Office equipment
25% Straight Line Basis
Motor vehicles
25% Straight Line Basis
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

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.

1.8
Retirement benefits

The company pays defined contributions to a pension scheme in accordance with its automatic enrolment obligations. Contributions payable to the pension scheme are charged to profit or loss in the period to which they relate.

1.9

Distributions

Donations from the company to its charitable parent are treated as distributions from reserves and are recognised in the period in which they are paid.

BELL VIEW CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
2
Employees

2025
2024
Number
Number
Total
11
20
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
30,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
30,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
20,079
Transfers
(20,079)
At 31 March 2025
-
0
Depreciation and impairment
At 1 April 2024
19,703
Depreciation charged in the year
251
Transfers
(19,954)
At 31 March 2025
-
0
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
376

As part of the cessation of trade, all assets were transferred to Bell View Help at Home Limited via the parent charity, Bell View (Belford) this year at their current carrying NBV, with the exception of the motor vehicle which was sold to them for its market value.

BELL VIEW CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Service charges due
5,551
11,280
Other debtors
-
0
1,322
Prepayments and accrued income
-
0
1,252
5,551
13,854
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
-
0
1,412
Total debtors
5,551
15,266
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
4,333
Trade creditors
41
13,589
Taxation and social security
7,793
14,551
Other creditors
18,269
5,172
26,103
37,645
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
23,166
Creditors which fall due after five years are as follows:
2025
2024
£
£
Payable by instalments
-
5,832
BELL VIEW CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
8
Related party transactions

During the year, Bell View (Belford) invoiced the company £12,090 (2024: £14,711) for transport, £11,592 (2024: £16,016) for premises, £3,117 (2024: £3,155) for financial mana gement, £5,625 (2024: £10,958) for miscellaneous expenses, £11,134 (2024: £0) for staff support charges. £3,518 (2024: £10,958) was outstanding at the year end and due to the parent charity.

During the year, the company invoiced Bell View (Belford) £4,644 (2024: £1,753), This included the sale of a motor vehicle for £4,210, the transfer of remaining fixed assets at their net book value of £125 and £309 miscellaneous expenses. £0 (2024: £0) was outstanding at the year end.

In the year ended 31 March 2025, Bell View (Belford) received gift aid donations from Bell View Care Limited in the sum of £7,301 (2024: £0).

9
Parent company

The company is a Single Member Private Limited Company. The sole member is Bell View (Belford), registered company number 03582229 and registered charity number 1075896.

10
Company Limited By Guarantee

The company is registered as a company limited by guarantee and has no share capital. The sole member of the company (as represented by its governing body for the time being) undertakes to contribute to the assets of the company, in the event of it being wound up while it is a member or within one year after it ceases to be a member, for payment of the debts and liabilities of the company contracted before it ceases to be a member such amount as may be required not exceeding one pound.

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