Company No: 14632852 (England and Wales)

Contents

• Statement of Financial Position
• Statement of Changes in Equity
• Notes to the Abridged Financial Statements

	Note	30.06.2025		30.06.2024
		£		£
Fixed assets
Tangible assets	3	23,419		3,925
		23,419		3,925
Current assets
Debtors		114,146		2,750
Cash at bank and in hand		71,323		23,551
		185,469		26,301
Creditors: amounts falling due within one year		( 282,841)		( 92,985)
Net current liabilities		(97,372)		(66,684)
Total assets less current liabilities		(73,953)		(62,759)
Provision for liabilities	4	( 5,656)		0
Net liabilities		( 79,609)		( 62,759)
Capital and reserves
Called-up share capital	5	1		1
Profit and loss account		( 79,610 )		( 62,760 )
Total shareholder's deficit		( 79,609)		( 62,759)

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered,
• The member of The Bristol Care Group Limited has consented to the preparation of the abridged financial statements for the financial year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements of The Bristol Care Group Limited (registered number: 14632852) were approved and authorised for issue by the Director on 05 December 2025. They were signed on its behalf by:

Mr C R Dembicki Director

	Called-up share capital		Profit and loss account		Total
	£		£		£
At 01 February 2023	0		0		0
Loss for the financial period	0		( 62,760)		( 62,760)
Total comprehensive loss	0		( 62,760)		( 62,760)
Issue of share capital	1		0		1
At 30 June 2024	1		( 62,760)		( 62,759)
At 01 July 2024	1		( 62,760)		( 62,759)
Loss for the financial year	0		( 16,850)		( 16,850)
Total comprehensive loss	0		( 16,850)		( 16,850)
At 30 June 2025	1		( 79,610)		( 79,609)

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

The Bristol Care Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Bishop Fleming Llp, 10 Temple Back, Bristol, BS1 6FL, United Kingdom. The principal place of business is 52 Siston Common, Bristol, BS15 4PB.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £79,609. The Company is supported through loans from the Parent Company. The director has received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Parent Company will continue to support the Company. After making enquiries, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Fixtures and fittings	5 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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 creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Year ended 30.06.2025		Period from 01.02.2023 to 30.06.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	6		1

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 July 2024	3,219		1,249		4,468
Additions	14,600		9,935		24,535
At 30 June 2025	17,819		11,184		29,003
Accumulated depreciation
At 01 July 2024	300		243		543
Charge for the financial year	2,544		2,497		5,041
At 30 June 2025	2,844		2,740		5,584
Net book value
At 30 June 2025	14,975		8,444		23,419
At 30 June 2024	2,919		1,006		3,925

4. Deferred tax

	30.06.2025		30.06.2024
	£		£
At the beginning of financial year/period	0		0
Charged to the Profit and Loss Account	( 5,656)		0
At the end of financial year/period	( 5,656)		0

5. Called-up share capital

	30.06.2025		30.06.2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

6. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	30.06.2025		30.06.2024
	£		£
within one year	49,949		13,750
between one and five years	168,000		0
after five years	175,000		0
Total future minimum lease payments under non-cancellable operating leases	392,949		13,750

Pensions

The Company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

	30.06.2025		30.06.2024
	£		£
Unpaid contributions due to the fund (inc. in other creditors)	946		0

7. Related party transactions

The company has taken advantage of the exemption available under Section 1 a.c. 35 of FRS 102 to not disclose transactions within a wholly owned group.