BOARS TYE RESIDENTIAL HOME LTD


Directors	PATEL, Ketan
	TRIVEDI, Bindi


Registered Address	Top Floor, Leeside Works
	Lawrence Avenue
	Stanstead Abbotts
	SG12 8DL


Registered Number	08322597 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		18,912		20,856
			18,912		20,856
Current assets
Debtors	4	725,858		770,472
Cash at bank and on hand		105,145		104,411
		831,003		874,883
Creditors amounts falling due within one year	5	(56,283)		(169,331)
Net current assets (liabilities)			774,720		705,552
Total assets less current liabilities			793,632		726,408
Creditors amounts falling due after one year	6		(592,967)		(618,945)
Net assets			200,665		107,463
Capital and reserves
Called up share capital			100		100
Profit and loss account			200,565		107,363
Shareholders' funds			200,665		107,463

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 June 2026, and are signed on its behalf by:

PATEL, Ketan
Director
Registered Company No. 08322597

BOARS TYE RESIDENTIAL HOME LTD

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	20
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	38		42

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 July 24	6,414	131,412	14,102	151,928
Additions	-	2,783	-	2,783
At 30 June 25	6,414	134,195	14,102	154,711
Depreciation and impairment
At 01 July 24	5,528	113,383	12,161	131,072
Charge for year	177	4,162	388	4,727
At 30 June 25	5,705	117,545	12,549	135,799
Net book value
At 30 June 25	709	16,650	1,553	18,912
At 30 June 24	886	18,029	1,941	20,856

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	40,036	54,424
Other debtors	668,364	698,364
Prepayments and accrued income	17,458	17,684
Total	725,858	770,472


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	33,109	20,083
Bank borrowings and overdrafts	22,976	147,178
Accrued liabilities and deferred income	198	2,070
Total	56,283	169,331


	The bank loans are secured by a first legal charge the freehold property held by the parent company and incorporates a debenture over all assets of the company and its parent. The company together with other connected entities have also given unlimited cross guarantees in respect of their combined borrowings. The directors have also provided personal guarantee limited to £70,000 on the above bank loans.

The bank loans are secured by a first legal charge the freehold property held by the parent company and incorporates a debenture over all assets of the company and its parent. The company together with other connected entities have also given unlimited cross guarantees in respect of their combined borrowings. The directors have also provided personal guarantee limited to £70,000 on the above bank loans.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	592,967	618,945
Total	592,967	618,945


	The bank loans are secured by a first legal charge the freehold property held by the parent company and incorporates a debenture over all assets of the company and its parent. The company together with other connected entities have also given unlimited cross guarantees in respect of their combined borrowings. The directors have also provided personal guarantee limited to £70,000 on the above bank loans.

The bank loans are secured by a first legal charge the freehold property held by the parent company and incorporates a debenture over all assets of the company and its parent. The company together with other connected entities have also given unlimited cross guarantees in respect of their combined borrowings. The directors have also provided personal guarantee limited to £70,000 on the above bank loans.

7.	Related party transactions
	There was an inter-company debtor balance owed to the company by K&K 49 Limited of £668,364 (2024 : £698,364).