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31/03/2023
2023-03-31
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No description of principal activities is disclosed
2022-04-01
Sage Accounts Production 21.0 - FRS102_2021
xbrli:pure
xbrli:shares
iso4217:GBP
12153077
2022-04-01
2023-03-31
12153077
2023-03-31
12153077
2021-04-01
2022-03-31
12153077
2022-03-31
12153077
bus:OrdinaryShareClass1
2022-04-01
2023-03-31
12153077
bus:Director1
2022-04-01
2023-03-31
12153077
core:FurnitureFittingsToolsEquipment
2023-03-31
12153077
core:WithinOneYear
2023-03-31
12153077
core:WithinOneYear
2022-03-31
12153077
core:ShareCapital
2023-03-31
12153077
core:ShareCapital
2022-03-31
12153077
core:RetainedEarningsAccumulatedLosses
2023-03-31
12153077
core:RetainedEarningsAccumulatedLosses
2022-03-31
12153077
bus:OrdinaryShareClass1
core:ShareCapital
2023-03-31
12153077
bus:OrdinaryShareClass1
core:ShareCapital
2022-03-31
12153077
core:FurnitureFittingsToolsEquipment
2022-04-01
2023-03-31
12153077
bus:SmallEntities
2022-04-01
2023-03-31
12153077
bus:AuditExempt-NoAccountantsReport
2022-04-01
2023-03-31
12153077
bus:FullAccounts
2022-04-01
2023-03-31
12153077
bus:SmallCompaniesRegimeForAccounts
2022-04-01
2023-03-31
12153077
bus:PrivateLimitedCompanyLtd
2022-04-01
2023-03-31
REGISTRAR
Company registration number:
12153077
Belmont Homecare Services Limited
Unaudited filleted financial statements
31 March 2023
Belmont Homecare Services Limited
Contents
Statement of financial position
Notes to the financial statements
Belmont Homecare Services Limited
Statement of financial position
31 March 2023
|
|
|
2023 |
|
|
|
2022 |
|
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|
Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
Fixed assets |
|
|
|
|
|
|
|
|
|
Tangible assets |
|
5 |
7,870 |
|
|
|
- |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
7,870 |
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
|
|
|
Debtors |
|
6 |
27,955 |
|
|
|
18,086 |
|
|
Cash at bank and in hand |
|
|
1,324 |
|
|
|
- |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
29,279 |
|
|
|
18,086 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
7 |
(
136,050) |
|
|
|
(
77,668) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current liabilities |
|
|
|
|
(
106,771) |
|
|
|
(
59,582) |
|
|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
(
98,901) |
|
|
|
(
59,582) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
|
|
_______ |
Net liabilities |
|
|
|
|
(
98,901) |
|
|
|
(
59,582) |
|
|
|
|
|
_______ |
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|
|
_______ |
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|
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|
|
Capital and reserves |
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|
|
|
|
|
|
|
|
Called up share capital |
|
8 |
|
|
100 |
|
|
|
100 |
Profit and loss account |
|
|
|
|
(
99,001) |
|
|
|
(
59,682) |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholder deficit |
|
|
|
|
(
98,901) |
|
|
|
(
59,582) |
|
|
|
|
|
_______ |
|
|
|
_______ |
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|
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
27 October 2023
, and are signed on behalf of the board by:
Adam Hutchison
Director
Company registration number:
12153077
Belmont Homecare Services Limited
Notes to the financial statements
Year ended 31 March 2023
1.
General information
The company is a private company limited by shares, registered in Engalnd and Wales. The address of the registered office is 1st Floor, Highlands House, Highlands Road, Shirley, Solihull, B90 4ND.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.The accounts are rounded to the nearest £1.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Loan and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
12
(2022:
12
).
5.
Tangible assets
|
|
Fixtures, fittings and equipment |
Total |
|
|
|
|
|
|
|
£ |
£ |
|
|
|
|
|
|
Cost |
|
|
|
|
|
|
|
|
At 1 April 2022 |
- |
- |
|
|
|
|
|
|
Additions |
8,328 |
8,328 |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
At 31 March 2023 |
8,328 |
8,328 |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
Depreciation |
|
|
|
|
|
|
|
|
At 1 April 2022 |
- |
- |
|
|
|
|
|
|
Charge for the year |
458 |
458 |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
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|
|
At 31 March 2023 |
458 |
458 |
|
|
|
|
|
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|
_______ |
_______ |
|
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
|
At 31 March 2023 |
7,870 |
7,870 |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
At 31 March 2022 |
- |
- |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
|
|
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|
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|
|
6.
Debtors
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Trade debtors |
|
25,851 |
16,796 |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
130 |
- |
|
Other debtors |
|
1,974 |
1,290 |
|
|
|
_______ |
_______ |
|
|
|
27,955 |
18,086 |
|
|
|
_______ |
_______ |
|
|
|
|
|
7.
Creditors: amounts falling due within one year
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Bank loans and overdrafts |
|
- |
6,409 |
|
Trade creditors |
|
3,629 |
3,057 |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
124,718 |
54,368 |
|
Social security and other taxes |
|
3,829 |
2,196 |
|
Other creditors |
|
3,874 |
11,638 |
|
|
|
_______ |
_______ |
|
|
|
136,050 |
77,668 |
|
|
|
_______ |
_______ |
|
|
|
|
|
8.
Called up share capital
Issued, called up and fully paid
|
|
|
2023 |
|
|
|
2022 |
|
|
|
|
|
No |
|
£ |
|
No |
|
£ |
|
Ordinary shares of £
1.00 each |
|
100 |
|
100 |
|
100 |
|
100 |
|
|
|
_______ |
|
_______ |
|
_______ |
|
_______ |
|
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|