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Registered number: 05154599 BRAMLING CROSS CARE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
BRAMLING CROSS CARE LIMITED REGISTERED NUMBER: 05154599 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 49,375 |  | 59,560
|  |  | 49,375 |  | 59,560
Current assets |  |  |  |  |
Stocks | 4 | 3,883 |  | 3,883 |
Debtors: amounts falling due within one year | 5 | 937,850 |  | 687,006 |
Cash at bank and in hand | 6 | 8,056 |  | 52,454 |
|  | 949,789 |  | 743,343 |
Creditors: amounts falling due within one year | 7 | (813,230) |  | (746,690) |
Net current assets/(liabilities) |  |  | 136,559 |  | (3,347)
Total assets less current liabilities |  |  | 185,934 |  | 56,213
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (7,222) |  | (10,004) |
Net assets |  |  | 178,712 |  | 46,209
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 10 |  | 10
Profit and loss account |  |  | 178,702 |  | 46,199
|  |  | 178,712 |  | 46,209
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr J Gray
Director
Date: 11 March 2026
The notes on pages 2 to 9 form part of these financial statements. Page 1
BRAMLING CROSS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 1.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23; ∙the requirements of Section 29 Income tax paragraphs 29.28(b) and 29.29. This is an exemption from certain disclosures in relation to Pillar Two model rules where an entity is, or expects to be, within the scope of the Pillar Two legislation. The exemption is dependent on equivalent disclosures being made in the consolidated financial statements. It is not an exemption from all Pillar Two model rules and disclosures. Qualifying entities are still required to provide disclosures in accordance with paragraph 29.26 (g) and 29.28(a) if Pillar two model rules are applicable; ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Gray Care Group Limited as at 30th April 2025 and these financial statements may be obtained from Companies House.
| 1.3 | Going concern
The Directors believe that the Company’s financial statements should be prepared on a going concern basis and have considered a period of twelve months from the date of approval of these financial statements. The Company has remained profitable and cash generative during the year but the wider Group has borrowing secured over the assets of the entire Group and as such the Group position must also be considered as part of the assessment. After reviewing the Group's forecasts and projections, the Directors have a reasonable expectation that the Group will show increased profitability going forward which, along with continued support from the Group's creditors and Bank will allow the Group to continue in operational existence for the foreseeable future. Based on this, the Directors continue to adopt the going concern basis in preparing the Company’s financial statements. Page 2
BRAMLING CROSS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies (continued)
| 1.4 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 1.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 1.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
BRAMLING CROSS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies (continued)
| 1.9 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 1.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the bases below. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 25% | on cost
|  |  |  | Plant and machinery | - | 25% | on cost
|  |  |  | Motor vehicles | - | 25% | on reducing balance
|  |  |  | Fixtures and fittings | - | 25% | on cost
|  |  |  | Computer equipment | - | 25% | on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
BRAMLING CROSS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies (continued)
| 1.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 1.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 1.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 1.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Staff | 61 | 61
Page 5
BRAMLING CROSS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 May 2024 | 37,492 | 96,497 | 9,921 | 71,621 | 15,247 | 230,778
| Additions | 1,290 | - | - | 14,234 | - | 15,524
| At 30 April 2025 | 38,782 | 96,497 | 9,921 | 85,855 | 15,247 | 246,302
| Depreciation |  |  |  |  |  |
| At 1 May 2024 | 31,710 | 78,494 | 9,921 | 36,970 | 14,123 | 171,218
| Charge for the year on owned assets | 1,926 | 8,003 | - | 15,031 | 749 | 25,709
| At 30 April 2025 | 33,636 | 86,497 | 9,921 | 52,001 | 14,872 | 196,927
| Net book value |  |  |  |  |  |
| At 30 April 2025 | 5,146 | 10,000 | - | 33,854 | 375 | 49,375
| At 30 April 2024 | 5,782 | 18,003 | - | 34,651 | 1,124 | 59,560
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 3,883 | 3,883
|  | 3,883 | 3,883
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 187,261 | 125,590
| Amounts owed by group undertakings | 715,503 | 498,141
| Other debtors | 4,084 | -
| Prepayments and accrued income | 31,002 | 63,275
|  | 937,850 | 687,006
Page 6
BRAMLING CROSS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 8,056 | 52,454
| Less: bank overdrafts | (8,925) | -
|  | (869) | 52,454
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 8,925 | -
| Trade creditors | 63,127 | 108,123
| Amounts owed to group undertakings | 364,248 | 242,423
| Corporation tax | 32,205 | 20,465
| Other taxation and social security | 134,712 | 185,779
| Other creditors | 20,347 | 16,452
| Accruals and deferred income | 189,666 | 173,448
|  | 813,230 | 746,690
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (10,004)
| Charged to profit or loss | 2,782
| At end of year | (7,222)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (8,543) | (10,004)
| Short term timing differences | 1,321 | -
|  | (7,222) | (10,004)
Page 7
BRAMLING CROSS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10 (2024 - 10) Ordinary Shares shares of £1.00 each | 10 | 10
10. | Contingent liabilities
Cross guarantees to the bank exist over group assets to secure group borrowings. At the year end the group indebtedness to the bank totalled £5,537,018 (2024 - £6,118,137).
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £22,543 (2024 - £18,901). Contributions totalling £5,287 (2024 - £4,159) were payable to the fund at the balance sheet date and are included in creditors.
12. | Commitments under operating leases
| At 30 April 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within 1 year | 6,936 | 6,936
| 1 - 2 years | 6,358 | 6,936
| 2 - 5 years | - | 6,358
|  | 13,294 | 20,230
13. | Related party transactions
| The Company has taken advantage of the exemption available with FRS 102 not to disclose details of any transactions between itself and fellow Group undertakings on the basis that it is a subsidiary undertaking where 100% of the voting rights are controlled within the Group whose consolidated financial statements are publicly available. Key management remuneration totalled £150,850 (2024 - £139,436).
14. | Controlling party
The Company's immediate parent company is Gray Care Group Limited by virtue of owning the entire issued share capital of the Company. The ultimate controlling party is J and S Gray, by virtue of owning the entire issued share capital of Gray Care Group Limited. Page 8
BRAMLING CROSS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
15. | Auditors' information
The auditors' report on the financial statements for the year ended 30 April 2025 was qualified. The qualification in the audit report was as follows: The prior year was the Company’s first that required an audit and during our procedures it transpired that full supporting records relating to revenue for the years ended 30th April 2024 and 30th April 2023 had not been maintained. As a result, management were unable to provide sufficient appropriate audit evidence regarding revenue and our opinion was qualified in this respect. Specifically for the year ended 30th April 2024 we were unable to satisfy ourselves by alternative audit procedures concerning revenue included in the Profit and Loss Account. Our audit opinion on the financial statements for the year ended 30th April 2024 was modified accordingly. Our opinion on the current period's financial statements is also modified because of the possible effect of this matter on the comparability of the current period's figures and the corresponding figures. The audit report was signed on 11 March 2026 by James Delve (Senior Statutory Auditor) on behalf of PK Smith Cooper Audit Limited.
Page 9