Bridgeview Toomebridge Limited

Registered number

NI052087

Unaudited Filleted Accounts

for the year ended

31 March 2026

Bridgeview Toomebridge Limited
Registered number:		NI052087
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,153,177			1,105,757

Current assets
Debtors	4	194,702			161,384
Cash at bank and in hand		386,349			54,720
		581,051			216,104

Creditors: amounts falling due within one year	5	(743,027)			(421,461)

Net current liabilities			(161,976)			(205,357)

Total assets less current liabilities			991,201			900,400


Provisions for liabilities			(18,865)			(23,558)


Net assets			972,336			876,842

Capital and reserves
Called up share capital			300			300
Profit and loss account			972,036			876,542

Shareholders' funds			972,336			876,842

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Patricia Casement
Director
Approved by the board on 27 August 2026

Bridgeview Toomebridge Limited
Notes to the Accounts
for the period from 1 March 2025 to 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from Health Trusts in respect of the provision of nursing care facilities which is recognised as the services are provided.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance
	Fixtures and fittings			25% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					88		88


3	Tangible fixed assets
		Land and buildings		Fixtures and fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 March 2025	1,011,527		351,167		19,360		1,382,054
	Additions	66,191		6,382		-		72,573
	At 31 March 2026	1,077,718		357,549		19,360		1,454,627

	Depreciation
	At 1 March 2025	-		259,521		16,776		276,297
	Charge for the period	-		24,507		646		25,153
	At 31 March 2026	-		284,028		17,422		301,450

	Net book value
	At 31 March 2026	1,077,718		73,521		1,938		1,153,177
	At 28 February 2025	1,011,527		91,646		2,584		1,105,757


4	Debtors					2026		2025
£							£

	Trade debtors					41,176		140,754
	Resident's control account					5,994		13,538
	Other debtors					129,678		-
	Prepayments and accrued income					17,854		7,092
						194,702		161,384


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					9,822		63,199
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					90,511		41,725
	Taxation and social security costs					436,793		263,472
	Other creditors					-		800
	Accruals and deferred income					205,901		52,265
						743,027		421,461


6	Related party transactions

	Ms P Casement is also controlling party in Bridgeview Residential Home Ltd and Trackars Solutions Ltd. The amount remaining due to Bridgeview Residential Home Ltd at year end was £12,146 (2025: £34,490). At year end the amount due from Trackars Solutions Ltd was £119,902 (2025: £3,130). Ms Casement owed the company £9,776 at 31 March 2026 this was repaid within nine months of the year end.


7	Controlling party

	Ms. P . Casement is the controlling party by virtue of her interest in the equity of Three Islands 2020 Limited, a company which owns the share capital of Bridgeview Toomebridge Ltd. Three Islands 2020 Limited is a private company limited by shares and incorporated in Northern Ireland.


8	Other information

	Bridgeview Toomebridge Limited is a private company limited by shares and incorporated in Northern Ireland. Its registered office is:
	62 Main Street
	Toomsbridge
	Co Antrim
	BT41 3NJ