Brookfield Care Home Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05899537

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,000		15,000
Tangible Assets	5		681,346		701,871

			691,346		716,871
CURRENT ASSETS
Debtors	6	1,014,934		898,427
Cash at bank and in hand		1,146		9,674

		1,016,080		908,101
Creditors: Amounts Falling Due Within One Year	7	(148,788 )		(116,062 )

NET CURRENT ASSETS (LIABILITIES)			867,292		792,039

TOTAL ASSETS LESS CURRENT LIABILITIES			1,558,638		1,508,910

Creditors: Amounts Falling Due After More Than One Year	8		(563,739 )		(600,127 )

NET ASSETS			994,899		908,783

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			993,899		907,783

SHAREHOLDERS' FUNDS			994,899		908,783

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Brookfield Care Home Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Kenneth Frederick Janes

Director

14/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Brookfield Care Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05899537 . The registered office is 6b Parkway Porters Wood, St Albans, Hertfordshire, AL3 6PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	in accordance with the property
Plant & Machinery	4% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance

2.5. Taxation

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.

2.6. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2024: 27)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	100,000

As at 31 March 2025	100,000

Amortisation
As at 1 April 2024	85,000
Provided during the period	5,000

As at 31 March 2025	90,000

...CONTINUED

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Brookfield Care Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	10,000

As at 1 April 2024	15,000

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2024	518,250	67,689	112,221	284,532	982,692
Additions	-	-	-	14,787	14,787

As at 31 March 2025	518,250	67,689	112,221	299,319	997,479

Depreciation
As at 1 April 2024	-	2,708	32,654	245,459	280,821
Provided during the period	-	2,707	19,892	12,713	35,312

As at 31 March 2025	-	5,415	52,546	258,172	316,133

Net Book Value
As at 31 March 2025	518,250	62,274	59,675	41,147	681,346

As at 1 April 2024	518,250	64,981	79,567	39,073	701,871

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	68,356	55,248
Prepayments and accrued income	1,769	5,247
Amounts owed by associates	944,809	837,932

	1,014,934	898,427

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,765	26,371
Bank loans and overdrafts	25,104	16,667
Other loans	17,925	16,954
Corporation tax	32,731	3,321
Other taxes and social security	12,961	5,607
Accruals and deferred income	58,302	47,142

	148,788	116,062

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Brookfield Care Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	536,772	555,235
Other loans	26,967	44,892

	563,739	600,127

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

10. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group per section 33.1A of FRS102.

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