The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

Bell View Care Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 33 West Street, Belford, Northumberland, NE70 7QB.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

As set out in the Director's Report due to the company ceasing to trade in February 2025, the financial statements have been prepared on a break-up basis.

In adopting the break-up basis at the year end the following policies and procedures were implemented:

- all assets have been disclosed at valued at which they are expected to be realised; and

- all liabilities reflect the full amount at which they are expected to materialise.

There were no amendments required to the carrying value of assets and liabilities as a result of the above basis being implemented.

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, was amortised evenly over its estimated useful life of ten years.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The tax expense represents the 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.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Distributions

Donations from the company to its charitable parent are treated as distributions from reserves and are recognised in the period in which they are paid.

The company has taken advantage of exemption, under the provisions of section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with companies in a wholly owned group.

The company is a Single Member Private Limited Company. The sole member is Bell View (Belford), registered company number 03582229 and registered charity number 1075896.

The company is registered as a company limited by guarantee and has no share capital. The sole member of the company (as represented by its governing body for the time being) undertakes to contribute to the assets of the company, in the event of it being wound up while it is a member or within one year after it ceases to be a member, for payment of the debts and liabilities of the company contracted before it ceases to be a member such amount as may be required not exceeding one pound.