REGISTERED NUMBER: 07403756 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BORDER COTTAGE CARE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Miss S L Jordan

Mr R Brightmore

REGISTERED OFFICE:

2a Acomb Court

Acomb

York

North Yorkshire

YO24 3BJ

REGISTERED NUMBER:

07403756 (England and Wales)

ACCOUNTANTS:

Smith Wilson Limited

2A Acomb Court

Acomb

York

North Yorkshire

YO24 3BJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

950,538

960,607

Investments

6

28,000

28,000

978,538

988,607

CURRENT ASSETS

Debtors

7

126,104

136,859

Cash at bank and in hand

481,334

379,821

607,438

516,680

CREDITORS

Amounts falling due within one year

8

422,904

448,279

NET CURRENT ASSETS

184,534

68,401

TOTAL ASSETS LESS CURRENT LIABILITIES

1,163,072

1,057,008

CREDITORS

Amounts falling due after more than one year

9

(16,667

)

(26,667

)

PROVISIONS FOR LIABILITIES

(8,109

)

(8,109

)

PENSION ASSET

4,000

4,000

NET ASSETS

1,142,296

1,026,232

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10

1,142,196

1,026,132

SHAREHOLDERS' FUNDS

1,142,296

1,026,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 23 December 2025 and were signed on its behalf by:

Mr R Brightmore - Director

Miss S L Jordan - Director

1.	STATUTORY INFORMATION

Border Cottage 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

For a defined benefit scheme, the liability recorded in the balance sheet is the present value of the defined obligation at that date. The defined benefit obligation is calculated on an annual basis by independent actuaries

Actuarial gains and losses are recognised in full in the period in which they occur and are shown in Other Comprehensive Income.

Current and past service costs, along with settlements or curtailments, are charged to the Income Statement. Interest on pension plan liabilities are recognised within finance expense.

Pensions

For a defined benefit scheme, the liability recorded in the balance sheet is the present value of the defined obligation at that date. The defined benefit obligation is calculated on an annual basis by independent actuaries

Actuarial gains and losses are recognised in full in the period in which they occur and are shown in Other Comprehensive Income.

Current and past service costs, along with settlements or curtailments, are charged to the Income Statement. Interest on pension plan liabilities are recognised within finance expense.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 59 (2024 - 49 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

500,000

AMORTISATION

At 1 April 2024

and 31 March 2025

500,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

873,313

46,519

99,801

14,839

1,034,472

Additions

-

7,140

-

2,097

9,237

At 31 March 2025

873,313

53,659

99,801

16,936

1,043,709

DEPRECIATION

At 1 April 2024

-

24,171

39,367

10,327

73,865

Charge for year

-

5,898

12,087

1,321

19,306

At 31 March 2025

-

30,069

51,454

11,648

93,171

NET BOOK VALUE

At 31 March 2025

873,313

23,590

48,347

5,288

950,538

At 31 March 2024

873,313

22,348

60,434

4,512

960,607

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

28,000

NET BOOK VALUE

At 31 March 2025

28,000

At 31 March 2024

28,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

41,000

41,000

Loan - The Old Mill Day Centre

30,500

31,667

The Old Coffee Mill

52,000

62,000

Prepayments

2,604

2,192

126,104

136,859

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,378

1,532

Tax

80,838

110,809

Social security and other taxes

57,619

52,660

Pension Scheme Liability

279,000

279,000

Directors' current accounts

349

624

Accrued expenses

3,720

3,654

422,904

448,279

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

16,667

26,667

10.

RESERVES

Retained

earnings

£

At 1 April 2024

1,026,132

Profit for the year

228,564

Dividends

(112,500

)

At 31 March 2025

1,142,196