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Company Registration No. 07634588 (England and Wales)
Brompton Lodge Residential Home Limited Unaudited accounts for the year ended 28 February 2025
Brompton Lodge Residential Home Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Brompton Lodge Residential Home Limited Company Information for the year ended 28 February 2025
Directors
Susan Patricia Roberts Jennifer Rosina Neville Sean Roberts David Maelgwyn Roberts
Company Number
07634588 (England and Wales)
Registered Office
Shift Works Royal House 14 Upper Northgate Street Chester Cheshire CH1 4EE England
Accountants
Power Accountants, Business and Tax Advisors Limited Royal House, 14 Upper Northgate Street Chester CH1 4EE
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Brompton Lodge Residential Home Limited Statement of financial position as at 28 February 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
740,114
16,911
Current assets
Inventories
2,900
2,500
Debtors
6
767,214
1,483,070
Cash at bank and in hand
822,647
596,992
1,592,761
2,082,562
Creditors: amounts falling due within one year
7
(465,391)
(226,218)
Net current assets
1,127,370
1,856,344
Total assets less current liabilities
1,867,484
1,873,255
Provisions for liabilities
Deferred tax
(2,405)
(3,213)
Net assets
1,865,079
1,870,042
Capital and reserves
Called up share capital
8
120
120
Profit and loss account
1,864,959
1,869,922
Shareholders' funds
1,865,079
1,870,042
For the year ending 28 February 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by
Susan Patricia Roberts Director Company Registration No. 07634588
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Brompton Lodge Residential Home Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Brompton Lodge Residential Home Limited is a private company, limited by shares, registered in England and Wales, registration number 07634588. The registered office is Shift Works, Royal House 14 Upper Northgate Street, Chester, Cheshire, CH1 4EE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain financial assets and financial liabilities measured at fair value and in accordance with Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ including Section 1A ‘Small Entities’ and the Companies Act 2006.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives,
Fixtures & fittings
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company’s activities described below.
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Brompton Lodge Residential Home Limited Notes to the Accounts for the year ended 28 February 2025
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.
Related Party Transactions
The Company is exempt from the requirement to disclose related party transactions under Section 1A of FRS 102, as it meets the definition of a small company in accordance with the Companies Act 2006. The directors confirm that there were no related party transactions during the year ended 28th February 2023 that are required to be disclosed under FRS 102.
4
Intangible fixed assets
Other
£
Cost
At 1 March 2024
650,000
At 28 February 2025
650,000
Amortisation
At 1 March 2024
650,000
At 28 February 2025
650,000
Net book value
At 28 February 2025
-
- 6 -
Brompton Lodge Residential Home Limited Notes to the Accounts for the year ended 28 February 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 March 2024
-
245,421
245,421
Additions
727,456
-
727,456
At 28 February 2025
727,456
245,421
972,877
Depreciation
At 1 March 2024
-
228,510
228,510
Charge for the year
-
4,253
4,253
At 28 February 2025
-
232,763
232,763
Net book value
At 28 February 2025
727,456
12,658
740,114
At 29 February 2024
-
16,911
16,911
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
75,790
64,207
Accrued income and prepayments
12,952
13,925
Other debtors
84,907
834,203
173,649
912,335
Amounts falling due after more than one year
Other debtors
593,565
570,735
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
17,099
26,883
Trade creditors
3,708
120
Taxes and social security
123,803
139,970
Other creditors
1,763
1,402
Loans from directors
319,018
48,225
Accruals
-
9,618
465,391
226,218
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares - A of £1 each
100
100
10 Ordinary Shares - B of £1 each
10
10
10 Ordinary Shares - C of £1 each
10
10
120
120
- 7 -
Brompton Lodge Residential Home Limited Notes to the Accounts for the year ended 28 February 2025
9
Average number of employees
During the year the average number of employees was 21 (2024: 21).
- 8 -