Burdon Grange Care Home Limited


Directors	Mrs S M Kempton
	Mr S F Kempton


Registered Address	1a Eddystone Road
	Wadebridge
	PL27 7AL


Registered Number	08126634 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		51,778		65,778
Tangible assets	4		111,598		116,190
			163,376		181,968
Current assets
Debtors		240,619		199,992
Cash at bank and on hand		351,646		285,667
		592,265		485,659
Creditors amounts falling due within one year	5	(285,360)		(146,725)
Net current assets (liabilities)			306,905		338,934
Total assets less current liabilities			470,281		520,902
Net assets			470,281		520,902
Capital and reserves
Called up share capital			100		100
Profit and loss account			470,181		520,802
Shareholders' funds			470,281		520,902

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 16 December 2025, and are signed on its behalf by:

Mr S F Kempton
Director
Registered Company No. 08126634

Burdon Grange Care Home Limited

Notes to the Financial Statements
for the year ended 31 March 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation is provided on all tangible fixed assets as follows: Goodwill - 7% per annum

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Vehicles	25
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	89		88

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	200,000	200,000
At 31 March 25	200,000	200,000
Amortisation and impairment
At 01 April 24	134,222	134,222
Charge for year	14,000	14,000
At 31 March 25	148,222	148,222
Net book value
At 31 March 25	51,778	51,778
At 31 March 24	65,778	65,778

4.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 April 24	127,581	280,527	408,108
Additions	-	24,685	24,685
At 31 March 25	127,581	305,212	432,793
Depreciation and impairment
At 01 April 24	105,526	186,392	291,918
Charge for year	5,513	23,764	29,277
At 31 March 25	111,039	210,156	321,195
Net book value
At 31 March 25	16,542	95,056	111,598
At 31 March 24	22,055	94,135	116,190

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	24,445	10,827
Taxation and social security	109,353	97,542
Other creditors	149,162	33,765
Accrued liabilities and deferred income	2,400	4,591
Total	285,360	146,725


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.