Company No: 08072286 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2022		2021
		£		£
Fixed assets
Intangible assets	3	12,900		19,560
Tangible assets	4	16,745		10,763
		29,645		30,323
Current assets
Debtors	5	187,787		93,678
Cash at bank and in hand		22,649		147,901
		210,436		241,579
Creditors
Amounts falling due within one year	6	( 149,839)		( 96,239)
Net current assets		60,597		145,340
Total assets less current liabilities		90,242		175,663
Creditors
Amounts falling due after more than one year	7	( 79,430)		( 40,493)
Net assets		10,812		135,170
Capital and reserves
Called-up share capital		100		100
Profit and loss account		10,712		135,070
Total shareholders' funds		10,812		135,170

For the financial year ending 31 May 2022 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 financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Bournemouth Assistance Limited trading as Right at Home (Bournemouth & Poole) (registered number: 08072286) were approved and authorised for issue by the Board of Directors on 25 November 2022. They were signed on its behalf by:

A K Davis Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bournemouth Assistance Limited trading as Right at Home (Bournemouth & Poole) (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 4 Old Generator House, 25 Bourne Valley Road, Poole, BH12 1DZ, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Turnover

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Leasehold improvements	not depreciated
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2022		2021
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	67		74

3. Intangible assets

	Trademarks, patents and licences		Total
	£		£
Cost
At 01 June 2021	66,600		66,600
At 31 May 2022	66,600		66,600
Accumulated amortisation
At 01 June 2021	47,040		47,040
Charge for the financial year	6,660		6,660
At 31 May 2022	53,700		53,700
Net book value
At 31 May 2022	12,900		12,900
At 31 May 2021	19,560		19,560

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£		£
Cost
At 01 June 2021	4,980		5,707		0		13,892		24,579
Additions	0		0		11,195		886		12,081
At 31 May 2022	4,980		5,707		11,195		14,778		36,660
Accumulated depreciation
At 01 June 2021	498		4,026		0		9,292		13,816
Charge for the financial year	498		420		2,566		2,615		6,099
At 31 May 2022	996		4,446		2,566		11,907		19,915
Net book value
At 31 May 2022	3,984		1,261		8,629		2,871		16,745
At 31 May 2021	4,482		1,681		0		4,600		10,763

5. Debtors

	2022		2021
	£		£
Trade debtors	56,393		13,760
Other debtors	131,394		79,918
	187,787		93,678

6. Creditors: amounts falling due within one year

	2022		2021
	£		£
Bank loans	17,892		9,507
Trade creditors	7,617		5,042
Corporation tax	99,146		57,382
Other taxation and social security	18,216		17,666
Other creditors	6,968		6,642
	149,839		96,239

7. Creditors: amounts falling due after more than one year

	2022		2021
	£		£
Bank loans	79,430		40,493

There are no amounts included above in respect of which any security has been given by the small entity.