Bostall Care Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08801724

Bostall Care Limited

Filleted Unaudited Financial Statements

31 August 2025

Bostall Care Limited

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	14,407,066	14,407,682

Current assets

Debtors	5	336,948	336,445
Cash at bank and in hand		37,666	35,523
		---------	---------
		374,614	371,968

Creditors: amounts falling due within one year	6	1,046,278	1,084,427
		------------	------------
Net current liabilities		671,664	712,459
		-------------	-------------
Total assets less current liabilities		13,735,402	13,695,223

Creditors: amounts falling due after more than one year	7	4,600,000	4,809,048

Provisions	1,433,162	1,433,162
	-------------	-------------
Net assets	7,702,240	7,453,013
	-------------	-------------

Capital and reserves

Called up share capital	10,000	10,000
Share premium account	3,129,427	3,129,427
Fair value reserve	4,299,487	4,299,487
Profit and loss account	263,326	14,099
	------------	------------
Shareholders funds	7,702,240	7,453,013
	------------	------------

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 income statement has not been delivered.

For the year ending 31 August 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 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bostall Care Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Mr L Heer
Director

Company registration number: 08801724

Bostall Care Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Mill, 9 Soar Lane, Leicester, LE3 5DE.

2. Statement of compliance

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods 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.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Tangible assets

Tangible assets are initially recorded at cost, and 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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

	Equipment	-	20% straight line

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment of fixed assets

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity 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.

4. Tangible assets

	Fixtures and fittings	Equipment	Investment property	Total
	£	£	£	£
Cost
At 1 September 2024	–	17,068	14,400,000	14,417,068
Additions	298	–	2,500	2,798
	----	--------	-------------	-------------
At 31 August 2025	298	17,068	14,402,500	14,419,866
	----	--------	-------------	-------------
Depreciation
At 1 September 2024	–	9,386	–	9,386
Charge for the year	–	3,414	–	3,414
	----	--------	-------------	-------------
At 31 August 2025	–	12,800	–	12,800
	----	--------	-------------	-------------
Carrying amount
At 31 August 2025	298	4,268	14,402,500	14,407,066
	----	--------	-------------	-------------
At 31 August 2024	–	7,682	14,400,000	14,407,682
	----	--------	-------------	-------------

Investment properties are measured at fair value at each reporting date. Changes in the fair value of investment properties are recognized directly in profit or loss in the period in which they arise.

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	123,111	123,111
Other debtors	213,837	213,334
	---------	---------
	336,948	336,445
	---------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	208,850	211,352
Other creditors	837,428	873,075
	------------	------------
	1,046,278	1,084,427
	------------	------------

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

	2025	2024
	£	£
Bank loans and overdrafts	4,600,000	4,809,048
	------------	------------

Included within creditors: amounts falling due after more than one year is an amount of £3,800,000 (2024: £4,000,000) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

Included in creditors is bank loan of £3,800,000 due after 5 years.

8. Related party transactions

During the year the company provided interest free loans to related parties under common control and mutual directors totalling £203,888 (2024: £203,888), these amounts are included within other debtors. During the year the company was provided with interest free loans from related parties under common control and mutual directors totalling £593,265 (2024: £773,265), these amounts are included within other creditors.