Braunton Residential Home Ltd


Directors	Lambert, Brenda Lillian
	Lambert, Kenneth Ronald
	Lambert, Matthew Kenneth
	Vickery, Alexandra Eloise


Company Secretary	Lambert, Kenneth Ronald


Registered Address	23 Grove Avenue
	Yeovil
	Somerset
	BA20 2BD


Registered Number	04530835 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		461,997		462,283
			461,997		462,283
Current assets
Cash at bank and on hand		1,331		2,236
		1,331		2,236
Creditors amounts falling due within one year	4	(34,518)		(31,272)
Net current assets (liabilities)			(33,187)		(29,036)
Total assets less current liabilities			428,810		433,247
Creditors amounts falling due after one year			(386,132)		(400,846)
Provisions for liabilities			(163)		(217)
Net assets			42,515		32,184
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			41,515		31,184
Shareholders' funds			42,515		32,184

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 October 2025, and are signed on its behalf by:

Lambert, Kenneth Ronald
Director
Registered Company No. 04530835

Braunton Residential Home Ltd

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	25	-
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	461,140	48,326	385	509,851
At 31 March 25	461,140	48,326	385	509,851
Depreciation and impairment
At 01 April 24	-	47,183	385	47,568
Charge for year	-	286	-	286
At 31 March 25	-	47,469	385	47,854
Net book value
At 31 March 25	461,140	857	-	461,997
At 31 March 24	461,140	1,143	-	462,283

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	9,138	9,138
Amounts owed to related parties	21,606	19,294
Taxation and social security	2,478	1,543
Accrued liabilities and deferred income	1,296	1,297
Total	34,518	31,272


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.