REGISTERED NUMBER: 04597173 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Bryn Eithin Residential Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M C Thomas

M L H Thomas

SECRETARY:

M C Thomas

REGISTERED OFFICE:

8 St Mary's Drive

Whitegate

Northwich

Cheshire

CW8 2EZ

REGISTERED NUMBER:

04597173 (England and Wales)

ACCOUNTANTS:

Guthrie Accountancy Services Ltd

Unit 1

11 Eagle Parade

Buxton

Derbyshire

SK17 6EQ

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

146,428

74,452

146,429

74,453

CURRENT ASSETS

Debtors

6

39,965

18,648

Cash at bank and in hand

410,144

416,982

450,109

435,630

CREDITORS

Amounts falling due within one year

7

72,704

91,338

NET CURRENT ASSETS

377,405

344,292

TOTAL ASSETS LESS CURRENT LIABILITIES

523,834

418,745

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

523,832

418,743

SHAREHOLDERS' FUNDS

523,834

418,745

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2025 and were signed on its behalf by:

M C Thomas - Director

1.	STATUTORY INFORMATION

Bryn Eithin Residential Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

Straight line over 3 years

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2023 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

1

NET BOOK VALUE

At 31 December 2024

1

At 31 December 2023

1

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

57,551

89,120

66,184

2,445

215,300

Additions

71,029

12,270

-

-

83,299

At 31 December 2024

128,580

101,390

66,184

2,445

298,599

DEPRECIATION

At 1 January 2024

8,057

65,916

64,729

2,146

140,848

Charge for year

3,069

7,904

291

59

11,323

At 31 December 2024

11,126

73,820

65,020

2,205

152,171

NET BOOK VALUE

At 31 December 2024

117,454

27,570

1,164

240

146,428

At 31 December 2023

49,494

23,204

1,455

299

74,452

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

3,307

11,764

Other debtors

28,752

-

Prepayments

7,906

6,884

39,965

18,648

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

17,561

10,390

Tax

32,699

56,594

Social security and other taxes

13,687

17,234

Other creditors

897

775

Directors' current accounts

-

1,945

Accrued expenses

7,860

4,400

72,704

91,338