REGISTERED NUMBER: 08168491 (England and Wales)

BRACKLEY FIELDS CARE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms R H Alp

Mrs J Rayner

Mr J R M Rayner

Mr O J M Rayner

SECRETARY:

Mr J R M Rayner

REGISTERED OFFICE:

15 High Street

Brackley

Northamptonshire

NN13 7DH

REGISTERED NUMBER:

08168491 (England and Wales)

ACCOUNTANTS:

Blencowes

15 High Street

Brackley

Northamptonshire

NN13 7DH

FIXED ASSETS

Tangible assets

4

375,887

376,052

CURRENT ASSETS

Stocks

2,910

2,825

Debtors

5

13,476

186,071

Cash at bank

317,871

238,581

334,257

427,477

CREDITORS

Amounts falling due within one year

6

173,840

107,838

NET CURRENT ASSETS

160,417

319,639

TOTAL ASSETS LESS CURRENT LIABILITIES

536,304

695,691

CREDITORS

Amounts falling due after more than one year

7

(10

)

(10

)

PROVISIONS FOR LIABILITIES

(5,232

)

(4,910

)

NET ASSETS

531,062

690,771

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

530,962

690,671

531,062

690,771

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 September 2026 and were signed on its behalf by:

Mr O J M Rayner - Director

1.	STATUTORY INFORMATION

The presentation currency of the financial statements is rounded to the nearest 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.

Turnover

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

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 taxation

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 50 (2025 - 48 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

and

Computer

Premises

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

355,000

65,540

4,900

425,440

Additions

-

3,974

2,084

6,058

Disposals

-

(4,003

)

(595

)

(4,598

)

At 31 March 2026

355,000

65,511

6,389

426,900

DEPRECIATION

At 1 April 2025

-

46,132

3,256

49,388

Charge for year

-

3,295

1,518

4,813

Eliminated on disposal

-

(2,593

)

(595

)

(3,188

)

At 31 March 2026

-

46,834

4,179

51,013

NET BOOK VALUE

At 31 March 2026

355,000

18,677

2,210

375,887

At 31 March 2025

355,000

19,408

1,644

376,052

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

-

138,869

Other debtors

2,654

35,641

Prepayments

10,822

11,561

13,476

186,071

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

8,695

5,493

Tax

84,606

43,179

Social security and other taxes

36,669

37,256

Other creditors

19,940

18,538

Accruals and deferred income

23,930

3,372

173,840

107,838

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Preference shares

10

10

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr J R M Rayner

Balance outstanding at start of year

-

65,402

Amounts repaid

-

(65,402

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

9.	RELATED PARTY DISCLOSURES