Company Registration No. 04878749 (England and Wales)
BRIERLEY CARE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
BRIERLEY CARE LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BRIERLEY CARE LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
21,647
18,882
Current assets
Stocks
1,000
1,000
Debtors
5
451,405
377,965
Cash at bank and in hand
249,243
295,516
701,648
674,481
Creditors: amounts falling due within one year
6
(258,228)
(235,680)
Net current assets
443,420
438,801
Total assets less current liabilities
465,067
457,683
Provisions for liabilities
(4,397)
(4,397)
Net assets
460,670
453,286
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
460,570
453,186
Total equity
460,670
453,286
BRIERLEY CARE LTD
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 April 2026 and are signed on its behalf by:
Mr M W Brierley
Director
Company registration number 04878749 (England and Wales)
BRIERLEY CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Brierley Care Ltd is a private company limited by shares incorporated in England and Wales. The registered office is High Brake House, 129 Chatburn Road, Clitheroe, Lancashire, BB7 2BD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents income receivable from health and care provision services rendered and goods supplied.

Turnover is recognised in the accounting period in which the company obtains the right to consideration in exchange for its performance.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, ha s be en fully amortised.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Improvements to property
33% on cost
Fixtures, fittings and equipment
25% on reducing balance

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.

1.5
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BRIERLEY CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
46
45
3
Intangible fixed assets
Goodwill
£
Cost
At 1 December 2024 and 30 November 2025
60,000
Amortisation and impairment
At 1 December 2024 and 30 November 2025
60,000
Carrying amount
At 30 November 2025
-
0
At 30 November 2024
-
0
BRIERLEY CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
4
Tangible fixed assets
Improvements to property
Fixtures, fittings and equipment
Total
£
£
£
Cost
At 1 December 2024
38,652
113,899
152,551
Additions
-
0
8,859
8,859
At 30 November 2025
38,652
122,758
161,410
Depreciation and impairment
At 1 December 2024
38,652
95,017
133,669
Depreciation charged in the year
-
0
6,094
6,094
At 30 November 2025
38,652
101,111
139,763
Carrying amount
At 30 November 2025
-
0
21,647
21,647
At 30 November 2024
-
0
18,882
18,882
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
59,802
64,381
Amounts owed by group undertakings
389,997
310,184
Other debtors
1,606
3,400
451,405
377,965
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
12,099
9,652
Taxation and social security
85,144
89,061
Other creditors
160,985
136,967
258,228
235,680
7
Operating lease commitments
As lessee

At the year end, the company had operating lease commitments totalling £1,575,000 (202 4 - £600,000).

BRIERLEY CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
8
Financial commitments, guarantees and contingent liabilities

The company has guaranteed bank borrowings of its parent company. At the year end liabilities covered by the guarantees amounted to £1,691,924 (2024 - £1,755,253).

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