BEL-ESPRIT SOCIAL CARE LTD


Directors	BRICE, John Michael
	BRICE, Tracy Diane
	RAMSKILL, Katie Laureen


Registered Address	Suite 7 Brackenholme Business Park
	Brackenholme
	Selby
	YO8 6EL


Registered Number	12145318 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		445,869		379,166
			445,869		379,166
Current assets
Debtors		101,068		26,513
Cash at bank and on hand		237		14,316
		101,305		40,829
Creditors amounts falling due within one year	4	(182,610)		(101,151)
Net current assets (liabilities)			(81,305)		(60,322)
Total assets less current liabilities			364,564		318,844
Creditors amounts falling due after one year	5		(358,339)		(233,437)
Net assets			6,225		85,407
Capital and reserves
Profit and loss account			6,225		85,407
Shareholders' funds			6,225		85,407

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 11 November 2025, and are signed on its behalf by:

RAMSKILL, Katie Laureen
Director
Registered Company No. 12145318

BEL-ESPRIT SOCIAL CARE LTD

Notes to the Financial Statements
for the year ended 31 July 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	17		15

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 August 24	359,669	18,084	4,734	6,136	388,623
Additions	70,585	1,496	285	882	73,248
Disposals	-	(2,500)	-	-	(2,500)
At 31 July 25	430,254	17,080	5,019	7,018	459,371
Depreciation and impairment
At 01 August 24	-	5,374	1,665	2,418	9,457
Charge for year	-	3,092	803	1,113	5,008
On disposals	-	(963)	-	-	(963)
At 31 July 25	-	7,503	2,468	3,531	13,502
Net book value
At 31 July 25	430,254	9,577	2,551	3,487	445,869
At 31 July 24	359,669	12,710	3,069	3,718	379,166

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	4,057	2,477
Bank borrowings and overdrafts	49,763	5,753
Taxation and social security	57,262	55,500
Other creditors	71,528	37,421
Total	182,610	101,151

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	358,339	233,437
Total	358,339	233,437