Company registration number 12638824 (England and Wales)
THE CENTRAL BEDFORDSHIRE GROUP LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
THE CENTRAL BEDFORDSHIRE GROUP LIMITED
COMPANY INFORMATION
Directors
Ms Lorna Carver
Mr Andrew Sharp
Mr Mark Smith
Ms Helen Humphreys
Mr Robert Templeton
(Appointed 31 May 2024)
Mr Steven Watkins
Secretary
Mrs Elaine Bradbury
Company number
12638824
Registered office
Priory House Monks Walk
Chicksands
Shefford
England
SG17 5TQ
Auditor
MMBA London Ltd
16 Upper Woburn Place
London
WC1H 0AF
THE CENTRAL BEDFORDSHIRE GROUP LIMITED
CONTENTS
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
THE CENTRAL BEDFORDSHIRE GROUP LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Investments
3
1,203,000
1,203,000
Current assets
Trade and other receivables
5
1,000
1,000
Current liabilities
6
(4,830)
(3,900)
Net current liabilities
(3,830)
(2,900)
Net assets
1,199,170
1,200,100
Equity
Called up share capital
7
1,201,000
1,201,000
Retained earnings
(1,830)
(900)
Total equity
1,199,170
1,200,100

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

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

The financial statements were approved by the board of directors and authorised for issue on 9 September 2025 and are signed on its behalf by:
Mr Robert Templeton
Director
Company registration number 12638824 (England and Wales)
THE CENTRAL BEDFORDSHIRE GROUP LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Share capital
Retained earnings
Total
£
£
£
Balance at 1 April 2023
1,201,000
-
0
1,201,000
Year ended 31 March 2024:
Loss and total comprehensive income
-
(900)
(900)
Balance at 31 March 2024
1,201,000
(900)
1,200,100
Year ended 31 March 2025:
Loss and total comprehensive income
-
(930)
(930)
Balance at 31 March 2025
1,201,000
(1,830)
1,199,170
THE CENTRAL BEDFORDSHIRE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

The Central Bedfordshire Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Priory House Monks Walk, Chicksands, Shefford, England, SG17 5TQ.

1.1
Basis of preparation

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.

The financial statements of the company are consolidated in the financial statements of Central Bedfordshire Council. These consolidated financial statements are available from its official website https://www.centralbedfordshire.gov.uk/info/27/about_your_council/178annual_accounts_fees_and_charges_budget_statements_and_budget_books.

1.2
Going concern

The Company has true not traded in the year as well as last year and has net assets of £1,199,170 (202 4: £1,200,100) at the balance sheet date. The financial statements have been prepared on a going concern basis as the parent company has indicated its willingness and ability to support the company for at least 12 months from the date of approval of the financial statements, such that the company can meet its debts as they fall due.

1.3
Non-current investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
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.

THE CENTRAL BEDFORDSHIRE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

THE CENTRAL BEDFORDSHIRE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
2
Employees

During the current period, the company had directors but no employees. The directors did not receive any remuneration or pension benefits, and seven directors served during the period.

2025
2024
Number
Number
7
7
3
Fixed asset investments
2025
2024
Notes
£
£
Investments in subsidiaries
4
1,203,000
1,203,000
4
Subsidiaries

Details of the Company's subsidiaries at 31 March 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Care Is Central Limited
Marigold House, Hockliffe Road, Leighton Buzzard, England, LU7 3FF
Ordinary
100.00
New Vista Homes Limited
Priory House Monks Walk, Chicksands, Shefford, England, SG17 5TQ
Ordinary
100.00
Care Is Central Residential Limited
Marigold House, Hockliffe Road, Leighton Buzzard, England, LU7 3FF
Ordinary
100.00
5
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
1,000
1,000
6
Current liabilities
2025
2024
£
£
Amounts owed to group undertakings
3,000
3,000
Accruals
1,830
900
4,830
3,900
THE CENTRAL BEDFORDSHIRE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
7
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £100 each
12,010
12,010
1,201,000
1,201,000
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Mr Waqqas Shabir Memon, BSc, FCCA
Statutory Auditor:
MMBA London Ltd
Date of audit report:
9 September 2025
9
Ultimate controlling party

The group's ultimate controlling party and parent is the Central Bedfordshire Council whose principal place of business is in England. Central Bedfordshire Council prepares financial statements available to the public via its website.

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