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Company No: 09458764 (England and Wales)

# BOSWORTH CARE HOME (DORSET) LTD

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

BOSWORTH CARE HOME (DORSET) LTD

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

BOSWORTH CARE HOME (DORSET) LTD

## BALANCE SHEET

As at 31 July 2025
BOSWORTH CARE HOME (DORSET) LTD

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 0 |  | 20,000
Tangible assets | 4 | 871,536 |  | 894,028
|  | 871,536 |  | 914,028
Current assets |  |  |  |
Stocks | 5 | 1,000 |  | 1,000
Debtors | 6 | 45,083 |  | 21,766
Cash at bank and in hand |  | 91,996 |  | 146,246
|  | 138,079 |  | 169,012
Creditors: amounts falling due within one year | 7 | ( 364,904) |  | ( 433,366)
Net current liabilities |  | (226,825) |  | (264,354)
Total assets less current liabilities |  | 644,711 |  | 649,674
Creditors: amounts falling due after more than one year | 8 | ( 442,027) |  | ( 466,814)
Provision for liabilities | 9 | ( 10,927) |  | ( 13,106)
Net assets |  | 191,757 |  | 169,754
Capital and reserves |  |  |  |
Called-up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 190,757 |  | 168,754
Total shareholders' funds |  | 191,757 |  | 169,754

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bosworth Care Home (Dorset) Ltd (registered number: 09458764) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

A Luckhurst Director |

26 February 2026

BOSWORTH CARE HOME (DORSET) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
BOSWORTH CARE HOME (DORSET) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Bosworth Care Home (Dorset) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wadebridge House 16 Wadebridge Square, Poundbury, Dorchester, DT1 3AQ, United Kingdom.
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 items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Plant and machinery etc. | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 21 |  | 18

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 August 2024 | 300,000 |  | 300,000
At 31 July 2025 | 300,000 |  | 300,000
Accumulated amortisation |  |  |
At 01 August 2024 | 280,000 |  | 280,000
Charge for the financial year | 20,000 |  | 20,000
At 31 July 2025 | 300,000 |  | 300,000
Net book value |  |  |
At 31 July 2025 | 0 |  | 0
At 31 July 2024 | 20,000 |  | 20,000

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 August 2024 | 837,894 |  | 100,149 |  | 938,043
Additions | 0 |  | 2,669 |  | 2,669
At 31 July 2025 | 837,894 |  | 102,818 |  | 940,712
Accumulated depreciation |  |  |  |  |
At 01 August 2024 | 20,337 |  | 23,678 |  | 44,015
Charge for the financial year | 13,558 |  | 11,603 |  | 25,161
At 31 July 2025 | 33,895 |  | 35,281 |  | 69,176
Net book value |  |  |  |  |
At 31 July 2025 | 803,999 |  | 67,537 |  | 871,536
At 31 July 2024 | 817,557 |  | 76,471 |  | 894,028

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 1,000 |  | 1,000

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 10,892 |  | 15,048
Other debtors | 34,191 |  | 6,718
| 45,083 |  | 21,766

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 24,651 |  | 23,075
Trade creditors | 17,797 |  | 13,467
Amounts owed to connected persons | 1,000 |  | 1,000
Amounts owed to related parties | 84 |  | 84
Taxation and social security | 34,426 |  | 66,227
Other creditors | 286,946 |  | 329,513
| 364,904 |  | 433,366

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 442,027 |  | 466,814

The bank loan is secured against the property owned by the Company.

#### 9. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 13,106) |  | ( 6,197)
Credited/(charged) to the Profit and Loss Account | 2,179 |  | ( 6,909)
At the end of financial year | ( 10,927) |  | ( 13,106)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 11,774) |  | ( 13,106)
Other timing differences | 847 |  | 0
| ( 10,927) |  | ( 13,106)

#### 10. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 9,329 |  | 0
between one and five years | 4,665 |  | 0
Total future minimum lease payments under non-cancellable operating leases | 13,994 |  | 0

Pensions

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the year end the company had an unpaid pension liability of £3,389 (2024: £1,518).

#### 11. Related party transactions

Transactions with the entity's directors

Advances

During the year the directors received total advances of £15,254. Repayments totalling £1,575 were made and at the balance sheet date the amount owing to the company was £13,679 (2024: £nil). No interest has been charged on amounts owed to the company.