BEAUMONT CARE LIMITED 31/10/2025 iXBRL

Company registration number: 11639016

BEAUMONT CARE LIMITED

Trading as Caremark Calderdale

Unaudited filleted financial statements

31 October 2025

BEAUMONT CARE LIMITED

Contents

Statement of financial position

Notes to the financial statements

BEAUMONT CARE LIMITED

Statement of financial position

31 October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		5,163
Tangible assets	6	2,218		2,563
		_______		_______
			2,218		7,726

Current assets
Stocks		36,666		24,092
Debtors	7	13,112		5,462
Cash at bank and in hand		59,589		78,651
		_______		_______
		109,367		108,205
Creditors: amounts falling due
within one year	8	( 81,417)		( 78,543)
		_______		_______
Net current assets			27,950		29,662
			_______		_______
Total assets less current liabilities			30,168		37,388

Creditors: amounts falling due
after more than one year	9		( 20,370)		( 25,926)
			_______		_______
Net assets			9,798		11,462
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			9,797		11,461
			_______		_______
Shareholder funds			9,798		11,462
			_______		_______

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

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

Mr Arshad Farid

Director

Company registration number: 11639016

BEAUMONT CARE LIMITED

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Beaumont Care Limited, The Clock Tower, Shaw Lodge Mills, Shaw Lane, Halifax, West Yorkshire, HX3 9ET.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Franchise	-	14.29 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Office equipment	-	33 %	straight line
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 23 (2024: 15 ).

5. Intangible assets

	Franchise	Total
	£	£
Cost
At 1 November 2024 and 31 October 2025	36,144	36,144
	_______	_______
Amortisation
At 1 November 2024	30,981	30,981
Charge for the year	5,163	5,163
	_______	_______
At 31 October 2025	36,144	36,144
	_______	_______
Carrying amount
At 31 October 2025	-	-
	_______	_______
At 31 October 2024	5,163	5,163
	_______	_______

6. Tangible assets

	Office equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 November 2024	1,043	3,700	4,743
Additions	624	-	624
	_______	_______	_______
At 31 October 2025	1,667	3,700	5,367
	_______	_______	_______
Depreciation
At 1 November 2024	561	1,619	2,180
Charge for the year	449	520	969
	_______	_______	_______
At 31 October 2025	1,010	2,139	3,149
	_______	_______	_______
Carrying amount
At 31 October 2025	657	1,561	2,218
	_______	_______	_______
At 31 October 2024	482	2,081	2,563
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	6,587	560
Other debtors	6,525	4,902
	_______	_______
	13,112	5,462
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,556	5,556
Trade creditors	4,731	341
Corporation tax	2,265	4,207
Social security and other taxes	10,238	5,394
Other creditors	58,627	63,045
	_______	_______
	81,417	78,543
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	20,370	25,926
	_______	_______

Included within creditors: amounts falling due after more than one year is an amount of £ - (2024 £ 3,704 ) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in debtors (note 7)	162	134
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	162	134
	_______	_______

11. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Arshad Farid	( 57,236)	-	3,535	( 53,701)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Arshad Farid	( 46,867)	( 10,369)	-	( 57,236)
		_______	_______	_______	_______

Credit balance on directors' loan accounts are provided to the company unsecured, interest free and are repayable on demand.