The Briars Residential And Care Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08481862 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

THE BRIARS RESIDENTIAL AND CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Naidoo

SECRETARY:

Mrs D Naidoo

REGISTERED OFFICE:

The Briars, 23 Hunts Hill

Glemsford

Sudbury

Suffolk

CO10 7RP

REGISTERED NUMBER:

08481862 (England and Wales)

ACCOUNTANTS:

Avraam Associates Limited

Chartered Accountants

495 Green Lanes

London

N13 4BS

FIXED ASSETS

Tangible assets

4

18,762

25,379

CURRENT ASSETS

Debtors

5

12,156

31,559

Cash at bank and in hand

3,224

49,030

15,380

80,589

CREDITORS

Amounts falling due within one year

6

29,297

28,148

NET CURRENT (LIABILITIES)/ASSETS

(13,917

)

52,441

TOTAL ASSETS LESS CURRENT LIABILITIES

4,845

77,820

PROVISIONS FOR LIABILITIES

8

-

6,345

NET ASSETS

4,845

71,475

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

4,745

71,375

SHAREHOLDERS' FUNDS

4,845

71,475

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th October 2026 and were signed by:

K Naidoo - Director

1.	STATUTORY INFORMATION

The Briars Residential And Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about The Briars Residential And Care Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

53,521

Additions

950

At 31st March 2026

54,471

DEPRECIATION

At 1st April 2025

28,142

Charge for year

7,567

At 31st March 2026

35,709

NET BOOK VALUE

At 31st March 2026

18,762

At 31st March 2025

25,379

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

12,156

Other debtors

-

19,403

12,156

31,559

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation and social security

8,830

6,099

Other creditors

20,467

22,049

29,297

28,148

7.	SECURED DEBTS

HSBC UK Bank plc has a fixed and floating charge which covers all the property and undertakings of the company.

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

-

6,345

Deferred

tax

£

Balance at 1st April 2025

6,345

Credit to Income Statement during year

(6,345

)

Balance at 31st March 2026

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

o1

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Lodge Property Norfolk Limited.