OpenCharities

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2022-09-30-accounts

Registered
number:
09073560

BRADBURY
CARE
CENTRE
LIMITED DIRECTOR'S
REPORT
AND UNAUDITED
FINANCIAL
STATEMENTS FOR
THE
YEAR
ENDED
30
SEPTEMBER
2022

LTO
Accountancy
Limited

Bradbury
Care
Centre
Limited Director's
Report
and
Unaudited
Financial
Statements For
The
Year
Ended
30
September
2022

Contents

Page
CompanyInformation 1
Director'sReport 2
Accountant'sReport 3
IncomeandExpenditureAccount 4
BalanceSheet 5—6
NotestotheFinancialStatements 7—9
Thefollowingpagesdonotformpartofthestatutoryaccounts:
DetailedIncomeandExpenditureAccount 10—11

Bradbury
Care
Centre
Limited Company
Information For
The
Year
Ended
30
September
2022

CompanyNumber 09073560
RegisteredOffice BradburyCareCentre
ClaypitStreet
Whitchurch
Shropshire
SY131NT
Accountants LTOAccountancyLimited
MAAT
C/OLtoAccountancyC/OBreweryMotors
ChurtonRoad
Farndon
Chester
CH36QP

Page
1

Bradbury
Care
Centre
Limited Company
No.
09073560 Director's
Report
For
The
Year
Ended
30
September
2022

The
director
presents
his
report
and
the
financial
statements
for
the
year
ended
30
September
2022.

Statement
of
Director's
Responsibilities

The
director
is
responsible
for
preparing
the
Director's
Report
and
the
financial
statements
in
accordance
with
applicable
law and
regulations.

Company
law
requires
the
director
to
prepare
financial
statements
for
each
financial
year.
Under
that
law
the
director
has elected
to
prepare
the
financial
statements
in
accordance
with
United
Kingdom
Generally
Accepted
Accounting
Practice (United
Kingdom
Accounting
Standards
and
applicable
law).
Under
company
law
the
director
must
not
approve
the
financial statements
unless
they
are
satisfied
that
they
give
a
true
and
fair
view
of
the
state
of
affairs
of
the
company
and
of
the
profit or
loss
of
the
company
for
that
period.
In
preparing
the
financial
statements
the
director
is
required
to:

The
director
is
responsible
for
keeping
adequate
accounting
records
that
are
sufficient
to
show
and
explain
the
company's transactions
and
disclose
with
reasonable
accuracy
at
any
time
the
financial
position
of
the
company
and
enable
them
to ensure
that
the
financial
statements
comply
with
the
Companies
Act
2006.
He
is
also
responsible
for
safeguarding
the
assets of
the
company
and
hence
for
taking
reasonable
steps
for
the
prevention
and
detection
of
fraud
and
other
irregularities.

Directors

The
director
who
held
office
during
the
year
were
as
follows:

Small
Company
Rules

This
report
has
been
prepared
in
accordance
with
the
special
provisions
relating
to
companies
subject
to
the
small
companies regime
within
Part
15
of
the
Companies
Act
2006.

By
order
of
the
board

17/05/2023

Page
2

Bradbury
Care
Centre
Limited Accountant's
Report For
The
Year
Ended
30
September
2022

In
accordance
with
the
engagement
letter
dated
,
and
in
order
to
assist
you
to
fulfil
your
duties
under
the
Companies
Act 2006,
we
have
compiled
the
financial
statements
of
the
company
from
the
accounting
records
and
information
and explanations
you
have
given
to
us.

This
report
is
made
to
the
director
in
accordance
with
the
terms
of
our
engagement.
Our
work
has
been
undertaken
to prepare
for
approval
by
the
director
the
financial
statements
that
we
have
been
engaged
to
compile,
to
report
to
the
director that
we
have
done
so,
and
to
state
those
matters
that
we
have
agreed
to
state
to
them
in
this
report
and
for
no
other purpose.
To
the
fullest
extent
permitted
by
law,
we
do
not
accept
or
assume
responsibility
to
anyone
other
than
the
Company and
the
Company's
director
for
our
work
or
for
this
report.

You
have
acknowledged
on
the
balance
sheet
as
at
year
ended
30
September
2022
your
duty
to
ensure
that
the
company has
kept
proper
accounting
records
and
to
prepare
financial
statements
that
give
a
true
and
fair
view
under
the
Companies Act
2006.
You
consider
that
the
company
is
exempt
from
the
statutory
requirement
for
an
audit
for
the
year.

We
have
not
been
instructed
to
carry
out
an
audit
of
the
financial
statements.
For
this
reason,
we
have
not
verified
the accuracy
or
completeness
of
the
accounting
records
or
information
and
explanations
you
have
given
to
us
and
we
do
not, therefore,
express
any
opinion
on
the
financial
statements.

Signed

17/05/2023

LTO
Accountancy
Limited MAAT C/O
Lto
Accountancy
C/O
Brewery
Motors Churton
Road Farndon Chester CH3
6QP

Page
3

Bradbury
Care
Centre
Limited Income
and
Expenditure
Account For
The
Year
Ended
30
September
2022

Notes
TURNOVER
Costofsales
GROSSSURPLUS
Administrativeexpenses
Otheroperatingincome
OPERATINGSURPLUS/(DEFICIT)
Interestpayableandsimilarcharges
SURPLUS/(DEFICIT)BEFORETAXATION
TaxonSurplus/(deficit)
SURPLUS/(DEFICIT)AFTERTAXATIONBEING
SURPLUS/(DEFICIT)FORTHEFINANCIALYEAR		 2022
£
298,191
(223,333)
74,858
(40,628)
10,299
44,529
‑
44,529
‑
44,529		 2021
£
248,070
(242,945)
5,125
(31,452)
6,354
(19,973)
(90)
(20,063)
(465)
(20,528)

The
notes
on
pages
7
to
9
form
part
of
these
financial
statements.

Page
4

Bradbury
Care
Centre
Limited Balance
Sheet As
at
30
September
2022

Notes
FIXEDASSETS
TangibleAssets
3
CURRENTASSETS
Debtors
4
Cashatbankandinhand
Creditors:AmountsFallingDueWithin
OneYear
5
NETCURRENTASSETS(LIABILITIES)
TOTALASSETSLESSCURRENT
LIABILITIES
Creditors:AmountsFallingDueAfter
MoreThanOneYear
6
PROVISIONSFORLIABILITIES
DeferredTaxation
NETLIABILITIES
IncomeandExpenditureAccount
MEMBERS'FUNDS		 2022
£
£
27,221
27,221
27,842
6,873
34,715
(74,209)
(39,494)
(12,273)
(14,074)
‑
(26,347)
(26,347)
(26,347)		 2022
£
£
27,221
27,221
27,842
6,873
34,715
(74,209)
(39,494)
(12,273)
(14,074)
‑
(26,347)
(26,347)
(26,347)		 2021
£
£
36,724
36,724
21,058
2,794
23,852
(105,596)
(81,744)
(45,020)
(18,878)
(6,978)
(70,876)
(70,876)
(70,876)		 2021
£
£
36,724
36,724
21,058
2,794
23,852
(105,596)
(81,744)
(45,020)
(18,878)
(6,978)
(70,876)
(70,876)
(70,876)
27,221
(39,494)		 36,724
(81,744)
34,715
(74,209)		 23,852
(105,596)
(12,273) (45,020)
(14,074) (18,878)
‑ (6,978)
(26,347) (70,876)
(26,347) (70,876)
(26,347) (70,876)

Page
5

Bradbury
Care
Centre
Limited Balance
Sheet
(continued) As
at
30
September
2022

For
the
year
ending
30
September
2022
the
company
was
entitled
to
exemption
from
audit
under
section
477
of
the Companies
Act
2006
relating
to
small
companies.

The
member
has
not
required
the
company
to
obtain
an
audit
in
accordance
with
section
476
of
the
Companies
Act
2006.

The
director
acknowledges
his
responsibilities
for
complying
with
the
requirements
of
the
Act
with
respect
to
accounting records
and
the
preparation
of
accounts.

These
accounts
have
been
prepared
in
accordance
with
the
provisions
applicable
to
companies
subject
to
the
small companies'
regime.

On
behalf
of
the
board

17/05/2023

The
notes
on
pages
7
to
9
form
part
of
these
financial
statements.

Page
6

Bradbury
Care
Centre
Limited Notes
to
the
Financial
Statements For
The
Year
Ended
30
September
2022

1. Accounting
Policies

1.1. Basis
of
Preparation
of
Financial
Statements

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

1.2. Turnover

Turnover
is
measured
at
the
fair
value
of
the
consideration
received
or
receivable,
net
of
discounts
and
value
added taxes.
Turnover
includes
revenue
earned
from
the
sale
of
goods
and
from
the
rendering
of
services.
Turnover
is reduced
for
estimated
customer
returns,
rebates
and
other
similar
allowances.

Sale
of
goods

Turnover
from
the
sale
of
goods
is
recognised
when
the
significant
risks
and
rewards
of
ownership
of
the
goods
has transferred
to
the
buyer.
This
is
usually
at
the
point
that
the
customer
has
signed
for
the
delivery
of
the
goods.

Rendering
of
services

Turnover
from
the
rendering
of
services
is
recognised
by
reference
to
the
stage
of
completion
of
the
contract.
The stage
of
completion
of
a
contract
is
measured
by
comparing
the
costs
incurred
for
work
performed
to
date
to
the
total estimated
contract
costs.
Turnover
is
only
recognised
to
the
extent
of
recoverable
expenses
when
the
outcome
of
a contract
cannot
be
estimated
reliably.

1.3. Tangible
Fixed
Assets
and
Depreciation

Tangible
fixed
assets
are
measured
at
cost
less
accumulated
depreciation
and
any
accumulated
impairment
losses. Depreciation
is
provided
at
rates
calculated
to
write
off
the
cost
of
the
fixed
assets,
less
their
estimated
residual
value, over
their
expected
useful
lives
on
the
following
bases:

1.4. Taxation

Income
tax
expense
represents
the
sum
of
the
tax
currently
payable
and
deferred
tax.

The
tax
currently
payable
is
based
on
taxable
profit
for
the
year.
Taxable
profit
differs
from
profit
as
reported
in
the statement
of
comprehensive
income
because
of
items
of
income
or
expense
that
are
taxable
or
deductible
in
other years
and
items
that
are
never
taxable
or
deductible.
The
company's
liability
for
current
tax
is
calculated
using
tax rates
that
have
been
enacted
or
substantively
enacted
by
the
end
of
the
reporting
period.

Deferred
tax
is
recognised
on
timing
differences
between
the
carrying
amounts
of
assets
and
liabilities
in
the
financial statements
and
the
corresponding
tax
bases
used
in
the
computation
of
taxable
profit.
Deferred
tax
liabilities
are generally
recognised
for
all
taxable
timing
differences.
Deferred
tax
assets
are
generally
recognised
for
all
deductible temporary
differences
to
the
extent
that
it
is
probable
that
taxable
profits
will
be
available
against
which
those deductible
timing
differences
can
be
utilised.
The
carrying
amount
of
deferred
tax
assets
is
reviewed
at
the
end
of
each reporting
period
and
reduced
to
the
extent
that
it
is
no
longer
probable
that
sufficient
taxable
profits
will
be
available to
allow
all
or
part
of
the
asset
to
be
recovered.

Deferred
tax
assets
and
liabilities
are
measured
at
the
tax
rates
that
are
expected
to
apply
in
the
period
in
which
the liability
is
settled
or
the
asset
realised,
based
on
tax
rates
(and
tax
laws)
that
have
been
enacted
or
substantively enacted
by
the
end
of
the
reporting
period.
Deferred
tax
liabilities
are
presented
within
provisions
for
liabilities
and deferred
tax
assets
within
debtors.
The
measurement
of
deferred
tax
liabilities
and
assets
reflect
the
tax
consequences that
would
follow
from
the
manner
in
which
the
Company
expects,
at
the
end
of
the
reporting
period,
to
recover
or settle
the
carrying
amount
of
its
assets
and
liabilities.

Current
or
deferred
tax
for
the
year
is
recognised
in
profit
or
loss,
except
when
they
related
to
items
that
are recognised
in
other
comprehensive
income
or
directly
in
equity,
in
which
case,
the
current
and
deferred
tax
is
also recognised
in
other
comprehensive
income
or
directly
in
equity
respectively.

2. Average
Number
of
Employees

Average
number
of
employees,
including
directors,
during
the
year
was
as
follows:
10
(2021:
)

Page
7

Bradbury
Care
Centre
Limited Notes
to
the
Financial
Statements
(continued) For
The
Year
Ended
30
September
2022

3. Tangible
Assets

3.
TangibleAssets
Cost
Asat1October2021
Asat30September2022
Depreciation
Asat1October2021
Providedduringtheperiod
Asat30September2022
NetBookValue
Asat30September2022
Asat1October2021
4.
Debtors
Duewithinoneyear
Tradedebtors
Prepaymentsandaccruedincome
Pensionschemeprepayments
5.
Creditors:AmountsFallingDueWithinOneYear
Tradecreditors
Bankloansandoverdrafts
Othertaxesandsocialsecurity
Accrualsanddeferredincome
Amountsowedtootherparticipatinginterests
Amountsowedtorelatedparties
6.
Creditors:AmountsFallingDueAfterMoreThanOneYear
Bankloans		 Motor
Vehicles
£
57,160		 Fixtures&
Fittings
£
31,392		 Total
£
88,552
57,160 31,392 88,552
35,187
4,571		 16,641
4,932		 51,828
9,503
39,758 21,573 61,331
17,402 9,819 27,221
21,973 14,751 36,724
2022
£
28,482
‑
(640)
27,842
2022
£
7,138
5,324
2,737
‑
‑
59,010
74,209
2022
£
14,074
14,074		 2021
£
21,645
53
(640)
21,058
2021
£
‑
5,324
3,928
19,414
76,930
‑
105,596
2021
£
18,878
18,878
  1. Share
Capital

Page
8

Bradbury
Care
Centre
Limited Notes
to
the
Financial
Statements
(continued) For
The
Year
Ended
30
September
2022

8. General
Information

Bradbury
Care
Centre
Limited
is
a
private
company,
limited
by
shares,
incorporated
in
England
&
Wales,
registered
number 09073560.
The
registered
office
is
Bradbury
Care
Centre,
Claypit
Street,
Whitchurch,
Shropshire,
SY13
1NT.

Page
9

Bradbury
Care
Centre
Limited Detailed
Income
and
Expenditure
Account For
The
Year
Ended
30
September
2022

TURNOVER
Sales
Rentalincome
COSTOFSALES
Subcontractorcosts
Wagesandsalaries
Directors'salaries
EmployersNI
Employerspensions‑definedcontributionschemes
Vehiclerunningcosts
Consumableitems
GROSSSURPLUS
AdministrativeExpenses
Stafftraining
Staffwelfare
Rent
Rates
Lightandheat
Waterrates
Repairsandmaintenance
Hireandleasingofplantandmachinery
Vehiclerunningcosts
Vehiclefuelcosts
Vehicleinsurancecosts
Computersoftware,consumablesandmaintenance
Insurance
Printing,postageandstationery
Telecommunicationsanddatacosts
Accountancyfees
Legalfees
Subscriptions
Bankcharges
Charitabledonations
Depreciationofmotorvehicles
Depreciationoffixturesandfittings
Sundryexpenses		 2022
£
£
298,191
‑
298,191
4,705
159,069
17,836
‑
2,071
‑
39,652
(223,333)
74,858
124
244
5,000
‑
8,043
2,187
227
954
1,617
6,628
1,267
68
2,146
615
286
1,255
‑
264
200
‑
4,571
4,932
‑		 2022
£
£
298,191
‑
298,191
4,705
159,069
17,836
‑
2,071
‑
39,652
(223,333)
74,858
124
244
5,000
‑
8,043
2,187
227
954
1,617
6,628
1,267
68
2,146
615
286
1,255
‑
264
200
‑
4,571
4,932
‑		 2021
£
£
242,070
6,000
248,070
5,863
182,713
‑
9,654
2,183
10,184
32,348
(242,945)
5,125
‑
‑
2,000
1,146
8,185
‑
2,539
‑
11,172
‑
‑
‑
2,597
692
2,934
2,640
1,164
‑
87
(13,741)
4,571
4,932
534		 2021
£
£
242,070
6,000
248,070
5,863
182,713
‑
9,654
2,183
10,184
32,348
(242,945)
5,125
‑
‑
2,000
1,146
8,185
‑
2,539
‑
11,172
‑
‑
‑
2,597
692
2,934
2,640
1,164
‑
87
(13,741)
4,571
4,932
534
298,191
(223,333)		 248,070
(242,945)
124
244
5,000
‑
8,043
2,187
227
954
1,617
6,628
1,267
68
2,146
615
286
1,255
‑
264
200
‑
4,571
4,932
‑		 ‑
‑
2,000
1,146
8,185
‑
2,539
‑
11,172
‑
‑
‑
2,597
692
2,934
2,640
1,164
‑
87
(13,741)
4,571
4,932
534
74,858 5,125
(40,628) (31,452)
...CONTINUED

Page
10

Bradbury
Care
Centre
Limited Detailed
Income
and
Expenditure
Account
(continued) For
The
Year
Ended
30
September
2022

Other
Operating
Income

OtherOperatingIncome
Grantsandsubsidiesreceived
OPERATINGSURPLUS/(DEFICIT)
Interestpayableandsimilarexpenses
Bankinterestpayable
SURPLUS/(DEFICIT)BEFORETAXATION
TaxonSurplus/(deficit)
Deferredtaxation
SURPLUS/(DEFICIT)AFTERTAXATIONBEING
SURPLUS/(DEFICIT)FORTHEFINANCIALYEAR		 10,299 10,299 6,354 6,354
‑ 90
44,529
‑		 (19,973)
(90)
‑ 465
44,529 (20,063)
‑ (465)
44,529 (20,528)

Page
11