Company registration number 14220064 (England and Wales)
BELMONT HEALTHCARE (MADEIRA) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BELMONT HEALTHCARE (MADEIRA) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
BELMONT HEALTHCARE (MADEIRA) LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
53,595
56,031
Tangible assets
5
620,491
572,534
674,086
628,565
Current assets
Debtors
6
35,203
97,471
Cash at bank and in hand
103,997
75,358
139,200
172,829
Creditors: amounts falling due within one year
7
(606,839)
(693,013)
Net current liabilities
(467,639)
(520,184)
Total assets less current liabilities
206,447
108,381
Provisions for liabilities
(94,775)
(94,775)
Net assets
111,672
13,606
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
111,572
13,506
Total equity
111,672
13,606

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 December 2025
A N Hutchison
Director
Company registration number 14220064 (England and Wales)
BELMONT HEALTHCARE (MADEIRA) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Belmont Healthcare (Madeira) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Belmont Healthcare, Suite 3, Croft House, Black Soils Road, Redditch, B98 9HN.

1.1
Accounting convention

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Stamp duty
over 25 years
BELMONT HEALTHCARE (MADEIRA) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
10% straight line
Fixtures and fittings
Enter depreciation rate via StatDB - cd77
Motor vehicles
25% reducing balance
Property Improvements
10% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of 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). 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.

Recoverable amount is the higher of fair value less costs to sell and 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.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. 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.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BELMONT HEALTHCARE (MADEIRA) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
49
48
4
Intangible fixed assets
Stamp duty
£
Cost
At 1 April 2024 and 31 March 2025
60,903
Amortisation and impairment
At 1 April 2024
4,872
Amortisation charged for the year
2,436
At 31 March 2025
7,308
Carrying amount
At 31 March 2025
53,595
At 31 March 2024
56,031
BELMONT HEALTHCARE (MADEIRA) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Property Improvements
Total
£
£
£
£
Cost
At 1 April 2024
306,799
183,840
151,948
642,587
Additions
-
0
51,428
62,004
113,432
At 31 March 2025
306,799
235,268
213,952
756,019
Depreciation and impairment
At 1 April 2024
43,463
16,908
9,682
70,053
Depreciation charged in the year
30,680
18,370
16,425
65,475
At 31 March 2025
74,143
35,278
26,107
135,528
Carrying amount
At 31 March 2025
232,656
199,990
187,845
620,491
At 31 March 2024
263,336
166,932
142,266
572,534
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,637
2,078
Amounts owed by group undertakings
-
0
68,004
Other debtors
19,566
27,389
35,203
97,471
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
47,830
85,348
Amounts owed to group undertakings
470,043
500,329
Taxation and social security
38,946
33,028
Other creditors
50,020
74,308
606,839
693,013
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