21 August 2024 false No description of principal activity Taxfiler 2024.6 15911061business:PrivateLimitedCompanyLtd2024-08-212025-08-31 159110612024-08-20 159110612024-08-212025-08-31 15911061business:AuditExemptWithAccountantsReport2024-08-212025-08-31 15911061business:FilletedAccounts2024-08-212025-08-31 159110612025-08-31 15911061business:Director12024-08-212025-08-31 15911061business:Director22024-08-212025-08-31 15911061business:Director32024-08-212025-08-31 15911061business:Director42024-08-212025-08-31 15911061business:Director52024-08-212025-08-31 15911061business:RegisteredOffice2024-08-212025-08-31 15911061core:WithinOneYear2025-08-31 15911061core:AfterOneYear2025-08-31 15911061core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 15911061core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 15911061core:PreviouslyStatedAmount2025-08-31 15911061business:SmallEntities2024-08-212025-08-31 15911061countries:EnglandWales2024-08-212025-08-31 15911061core:LandBuildings2024-08-20 15911061core:LandBuildings2024-08-212025-08-31 15911061core:LandBuildings2025-08-31 15911061core:AdditionsToInvestments2025-08-31 iso4217:GBP xbrli:pure
Company Registration No. 15911061 (England and Wales)
The Bay Care Limited Unaudited accounts for the period from 21 August 2024 to 31 August 2025
The Bay Care Limited Unaudited accounts Contents
Page
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The Bay Care Limited Company Information for the period from 21 August 2024 to 31 August 2025
Directors
Mr Smart Daka Mrs Mildred H Daka Mr Farai Redmond Daka Mr Tapiwa Daka Mr Tafara L Daka
Company Number
15911061 (England and Wales)
Registered Office
45 Brambling Drive Heysham Morecambe Lancashire LA3 2LH England
Accountants
MS Accounting Services 547 Attercliffe Road Sheffield South Yorkshire S9 3RA
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The Bay Care Limited Statement of financial position as at 31 August 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
804,675 
Investments
720,472 
1,525,147 
Current assets
Cash at bank and in hand
1,230 
Creditors: amounts falling due within one year
(106,862)
Net current liabilities
(105,632)
Total assets less current liabilities
1,419,515 
Creditors: amounts falling due after more than one year
(1,405,404)
Net assets
14,111 
Capital and reserves
Called up share capital
2 
Profit and loss account
14,109 
Shareholders' funds
14,111 
For the period ending 31 August 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by
Mr Smart Daka Director Company Registration No. 15911061
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The Bay Care Limited Notes to the Accounts for the period from 21 August 2024 to 31 August 2025
1
Statutory information
The Bay Care Limited is a private company, limited by shares, registered in England and Wales, registration number 15911061. The registered office is 45 Brambling Drive, Heysham, Morecambe, Lancashire, LA3 2LH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 21 August 2024
- 
Additions
804,675 
At 31 August 2025
804,675 
Depreciation
At 31 August 2025
- 
Net book value
At 31 August 2025
804,675 
During the year, the Company acquired the freehold property known as Whitelow House Nursing Home, 429 Marine Road East, Morecambe, Lancashire LA4 6AA, for consideration of £804675. The Company also acquired the entire issued share capital of Qualitas Care Limited, which operates the nursing home business at the property. The total consideration attributable to the acquisition of the property and the investment in the subsidiary was £1,525,147, comprising £804,675 in respect of the freehold land and buildings and £720,472 in respect of the acquisition of the business operated by Qualitas Care Limited. Following the acquisition, the property is held by The Bay Care Limited and is leased to Qualitas Care Limited under a formal lease agreement. Qualitas Care Limited operates the nursing home business from the property.
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The Bay Care Limited Notes to the Accounts for the period from 21 August 2024 to 31 August 2025
5
Investments
Subsidiary undertakings 
£ 
Valuation at 21 August 2024
- 
Additions
720,472 
Valuation at 31 August 2025
720,472 
Subsidiary undertaking The Company owns 100% of the ordinary share capital of Qualitas Care Limited, a company incorporated in England and Wales. Qualitas Care Limited's principal activity is the operation of a nursing home.
6
Creditors: amounts falling due within one year
2025 
£ 
Bank loans and overdrafts
105,672 
Other creditors
1,190 
106,862 
7
Creditors: amounts falling due after more than one year
2025 
£ 
Bank loans
967,805 
Other creditors
433,003 
Taxes and social security
3,309 
Loans from directors
1,287 
1,405,404 
8
Average number of employees
During the period the average number of employees was 1.
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