Registration number: 02557263

Bridge House (Residential Home) Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Bridge House (Residential Home) Limited

Company Information

Directors

C L Lawrence L Venn

Registered office

Bridge House Rectory Road Framton Cotterell Bristol BS36 2BN

Bridge House (Residential Home) Limited

(Registration number: 02557263)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	40,315	42,122
Current assets
Stocks	5	3,900	3,700
Debtors		157,881	359,531
Cash at bank and in hand		8,167	70,781
		169,948	434,012
Creditors: Amounts falling due within one year		(99,853)	(146,047)
Net current assets		70,095	287,965
Total assets less current liabilities		110,410	330,087
Provisions for liabilities		(4,394)	(4,705)
Net assets		106,016	325,382
Capital and reserves
Called up share capital	6	100	100
Retained earnings		105,916	325,282
Shareholders' funds		106,016	325,382

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 November 2025 and signed on its behalf by:
 

Bridge House (Residential Home) Limited

(Registration number: 02557263)
Abridged Balance Sheet as at 31 March 2025

......................................... C L Lawrence Director

Bridge House (Residential Home) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Bridge House
Rectory Road
Framton Cotterell
Bristol
BS36 2BN

These financial statements were authorised for issue by the Board on 26 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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 £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Bridge House (Residential Home) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	0 - 50 years straight line
Plant and machinery	15% reducing balance
Fixtures and fittings	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Bridge House (Residential Home) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Bridge House (Residential Home) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 32 (2024 - 30).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	29,944	171,880	201,824
Additions	-	2,753	2,753
Disposals	-	(4,800)	(4,800)
At 31 March 2025	29,944	169,833	199,777
Depreciation
At 1 April 2024	6,640	153,062	159,702
Charge for the year	564	3,188	3,752
Eliminated on disposal	-	(3,992)	(3,992)
At 31 March 2025	7,204	152,258	159,462
Carrying amount
At 31 March 2025	22,740	17,575	40,315
At 31 March 2024	23,304	18,818	42,122

Included within the net book value of land and buildings above is £1,774 (2024 - £1,774) in respect of long leasehold land and buildings and £20,966 (2024 - £21,530) in respect of short leasehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	3,900	3,700

6	Share capital

Allotted, called up and fully paid shares

Bridge House (Residential Home) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

7	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £20,431 (2024 - £28,192). The amounts due within 1 year are £9,076 (2024 - £8,686), with the remaining amount due within 2 - 5 years being £11,355 (2024 - £19,506) and no amounts due in more than 5 years.

8	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Repayments by director £	At 31 March 2025 £
The director’s loan account is repayable on demand and interest is charged on overdrawn balances exceeding £10,000 at the official HMRC rates	19,035	(19,035)	-

2024	At 1 April 2023 £	Advances to director £	Repayments by director £	At 31 March 2024 £
The director’s loan account is repayable on demand and interest is charged on overdrawn balances exceeding £10,000 at the official HMRC rates	17,432	19,035	(17,432)	19,035

9	Parent and ultimate parent undertaking

Bridge House (Residential Home) Limited is a 100% subsidiary of Amandi Curae Limited. The registered office of Amandi Curae Limited, which is also its principal place of business, is 20 Manor Farm Crescent, Bradley Stoke, Bristol, BS32 9BD.

 The company's immediate parent is Amandi Curae Limited, incorporated in England & Wales.