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.

The 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.

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.

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 amounts 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. The company has therefore taken advantage of exemptions 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.

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.

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

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.

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

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:

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.

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

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.

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.

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.

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 management, £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).

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.

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.