REGISTERED NUMBER: 09409257 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Brackenlea Care Homes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Allana

M B Allana

SECRETARY:

S Allana

REGISTERED OFFICE:

Pearson Lane

Shawford

Winchester

SO21 2AG

REGISTERED NUMBER:

09409257 (England and Wales)

ACCOUNTANTS:

Preston Accountants Limited.

Chartered Certified Accountants

1 Carlton Parade

Preston Road

Wembley

Middlesex

HA9 8NE

FIXED ASSETS

Intangible assets

4

5,834

75,834

Tangible assets

5

1,053,031

1,037,090

1,058,865

1,112,924

CURRENT ASSETS

Stocks

2,421

2,421

Debtors

6

34,031

23,909

Cash at bank

327,427

204,029

363,879

230,359

CREDITORS

Amounts falling due within one year

7

211,525

255,122

NET CURRENT ASSETS/(LIABILITIES)

152,354

(24,763

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,211,219

1,088,161

CREDITORS

Amounts falling due after more than one year

8

(822,397

)

(864,144

)

PROVISIONS FOR LIABILITIES

(5,564

)

(5,564

)

NET ASSETS

383,258

218,453

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

9

382,258

217,453

383,258

218,453

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 22 May 2026 and were signed on its behalf by:

S Allana - Director

1.	STATUTORY INFORMATION

Brackenlea Care Homes 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 0, is being amortised evenly over its estimated useful life of nil 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.

Freehold property

-

2% Straight line on cost and in accordance with the property

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

18% on reducing balance

Computer equipment

-

18% on reducing balance

Stocks

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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

700,001

AMORTISATION

At 1 October 2024

624,167

Charge for year

70,000

At 30 September 2025

694,167

NET BOOK VALUE

At 30 September 2025

5,834

At 30 September 2024

75,834

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

1,146,849

110,905

1,257,754

Additions

-

45,633

45,633

At 30 September 2025

1,146,849

156,538

1,303,387

DEPRECIATION

At 1 October 2024

126,055

94,609

220,664

Charge for year

14,136

15,556

29,692

At 30 September 2025

140,191

110,165

250,356

NET BOOK VALUE

At 30 September 2025

1,006,658

46,373

1,053,031

At 30 September 2024

1,020,794

16,296

1,037,090

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

27,917

21,193

Other debtors

6,114

2,716

34,031

23,909

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

-

52,847

Payments on account

85,717

82,383

Trade creditors

31,302

28,154

Taxation and social security

84,315

77,177

Other creditors

10,191

14,561

211,525

255,122

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

289,518

292,183

Other creditors

532,879

571,961

822,397

864,144

9.

RESERVES

Retained

earnings

£

At 1 October 2024

217,453

Profit for the year

164,805

At 30 September 2025

382,258