FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
COMPANY INFORMATION
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BRISTOL CARE HOMES LIMITED
CONTENTS
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BRISTOL CARE HOMES LIMITED
STRATEGIC REPORT
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
The directors present their Strategic Report on the Company for the 7 month period ended 31 March 2020.
The Company acts as a holding company to the Bristol Care Homes Limited Group ("the Group"). It owns the freehold interest in three care homes for the elderly, which were originally developed and equipped by the Company. The homes are leased to the Company's three wholly owned subsidiary undertakings, who are responsible for meeting the operational costs of running the homes.
Glebe House has been leased to Avonedge Limited since April 1996, Beech House has been leased to Beechcare (Thornbury) Limited since January 2001 and Field House has been leased to Horfield Care Limited since September 2002. In addition to rental payments under the terms of the leases, the Company receives management charges and regular dividend payments from its subsidiaries. Turnover for the period was £603,392 (31 August 2019: £1,003,664), with profit before tax of £282,331 (31 August 2019: £1,346,016). The fall in profits is mainly due to a reduction in dividends received from the Company’s subsidiaries, which were exceptional during the year ended 31 August 2019.
Subsequent to the year-end, the UK has been significantly impacted by the Covid-19 outbreak. The impact on many businesses and sectors across the UK, Europe and the globe have been unprecedented, and at the time
of writing this report, the outcomes of this are still very uncertain. The Company and the Group have been fortunate in that from a financial perspective, the health and aged care industry has been less affected than some other sectors, although there has been some impact on occupancy rates at the Care Homes, particularly within Field House and Beech House. The Company and the Group have also suffered challenges from an operational perspective, with the directors' and management's main focus being on eliminating the risk of outbreaks at the care homes and to ensure the health and safety of its residents and staff. There have been cost pressures in terms of acquiring sufficient personal protective equipment and in securing additional agency staff, but these have been alleviated by the availability of additional monies from the local authorities and Clinical Commissioning Group. Due to the nature of the Company (as a holding company), the impact of Covid-19 is expected to be minimal, however there will inevitably be some impact on the financial performance of its trading subsidiaries. However the directors do not anticipate any material impact on the Group's overall financial position and long-term performance. The 2020 valuations were made by the directors based on recent third party valuations (on an open market value for existing use basis), historical experience and other relevant factors. The directors note that the COVID-19 pandemic outbreak in early 2020 has impacted global financial markets in many sectors in an unprecedented manner, and this has caused a higher level of uncertainty in respect of being able to attach less weight to previous market evidence to provide a comparison for valuation purposes: this means the directors consider that there is a material uncertainty in connection with the current valuation.
Financial key performance indicators which the Company monitors is turnover and profit before tax. At the Care
Home level, the most relevant financial key performance indicators used to monitor performance are salary costs as a percentage of income, EBITDA and operating profit; these are considered standard performance measures across the industry.
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BRISTOL CARE HOMES LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
There are no other key performance indicators relevant to the Company. At the Care Home level, average monthly occupancy rates are considered to monitor performance.
This report was approved by the board on 30 March 2021
and signed on its behalf.
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BRISTOL CARE HOMES LIMITED
DIRECTORS' REPORT
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
The directors present their report and the financial statements for the 7 month period ended 31 March 2020.
The directors are responsible for preparing the Strategic report, the Directors' report and the
financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year
. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors 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 these financial statements, the directors are required to:
∙
select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙
make judgements and accounting estimates that are reasonable and prudent;
∙
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are 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 to enable them to ensure that the financial statements comply with the Companies Act 2006. They are 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.
The profit for the 7 month period, after taxation, amounted to £
268,933
(2019:
£
1,320,265
)
.
Dividends declared and paid in the period amounted to £830,000 (2019: £811,667).
The directors who served during the 7 month period were:
There are no significant future developments planned for the Company.
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BRISTOL CARE HOMES LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
The Company operates a framework for employee information and consultation which complies with the requirements of the Information and Consultation of Employees Regulations 2004.
The Company is an equal opportunities employer and the directors aim to ensure that all employment and other procedures and practices do not discriminate on the grounds of race, disability, religion, age, nationality, sex, sexual orientation or marital status. Where an employee or prospective employee is identified as disabled, the provisions of the Disability Discrimination Act are followed. This states that reasonable adjustments to the workplace and working practices should be considered to ensure that a disabled employee is not disadvantaged. Discussions are held with the affected employee and, where appropriate, the employee's GP and other health professionals. All of the Care Homes have good disabled access and facilities. The Company has policies in place to ensure that employees are consulted and provided with appropriate information in order that they are aware of the factors affecting the organisation. Regular staff meetings are held at the Care Homes and the directors also communicate information to all staff on a regular basis. Bristol Care Homes Limited encourages all managers to have an "open door" policy and employees are encouraged to speak to the home manager or to the directors about any matter that concerns them.
Each of the persons who are
directors at the time when this Directors' report is approved has confirmed that:
There have been no significant events affecting the Company since the year end.
The auditors, Bishop Fleming LLP, will be proposed for reappointment in accordance with
section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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BRISTOL CARE HOMES LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BRISTOL CARE HOMES LIMITED
We have audited the financial statements of Bristol Care Homes Limited (the 'Company') for the 7 month period ended 31 March 2020, which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of changes in equity
and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:
∙
the directors
' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
∙
the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the Company's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
EMPHASIS OF MATTER
We draw attention to Note 14 of the financial statements, which highlights that a material uncertainty exists in relation to the valuation of the company's investment property caused by the impact of the COVID-19 pandemic on market conditions. Our opinion is not modified in respect of this matter.
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BRISTOL CARE HOMES LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BRISTOL CARE HOMES LIMITED (CONTINUED)
The directors are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditors' report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙
the information given in the Strategic report and the Directors' report for the financial 7 month period for which the financial statements are prepared is consistent with the financial statements; and
∙
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
As explained more fully in the Directors' responsibilities statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.
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BRISTOL CARE HOMES LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BRISTOL CARE HOMES LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at:
www.frc.org.uk/auditorsresponsibilities
. This description forms part of our Auditors' report.
This report is made solely to the Company's members, as a body,
in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' 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 members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditors
10 Temple Back
BS1 6FL
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BRISTOL CARE HOMES LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2020
The financial statements were approved and authorised for issue by the board and were signed on its behalf by
:
The notes on pages 11 to 28 form part of these financial statements.
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BRISTOL CARE HOMES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE 7 MONTH PERIOD ENDED
31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
Bristol Care Homes Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 10 London Square, Portishead, Bristol, BS20 7BB.
2.
ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in
the UK and the Republic of Ireland and the Companies Act 2006
.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙
the requirements of Section 4 Statement of Financial Position paragraph 4.12(a)(iv);
∙
the requirements of Section 7 Statement of Cash Flows;
∙
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
∙
the requirements of Section 11 Financial Instruments paragraphs 11.41(b), 11.41(c), 11.41(e), 11.41(f), 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
∙
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
∙
the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23;
∙
the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This information is included in the consolidated financial statements of Bristol Care Homes (Holdings) Limited as at 31 March 2020 and these financial statements may be obtained from Companies House.
The
Company
is a parent
Company
that is also a subsidiary included in the consolidated financial statements of its immediate parent undertaking established under the law of an EEA state and is therefore exempt from the requirement to prepare consolidated financial statements under
section 400 of the Companies Act 2006
.
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
2.
ACCOUNTING POLICIES (continued)
This Company and the consolidated group which the Company is part of (the Group) is managed collectively and therefore the directors consider the Group when assessing going concern. The directors will ensure appropriate resources are available to each entity within the Group, such as may be required, to enable day to day working capital requirements to be met for a period of at least 12 months from the date of approval of these financial statements.
Subsequent to the balance sheet date, in March 2020, the UK has been significantly impacted by the Covid-19 pandemic. The impact on many businesses and sectors across the UK, Europe and the globe have been unprecedented, and at the date of these financial statements, the outcome of the outbreak still remains uncertain. Whilst the health and aged care sector has remained quite strong through-out the pandemic, the Group, headed by Bristol Care Homes (Holdings) Limited of which this Company is a member, has suffered some challenges from an operational perspective, along with there being a number of cost pressures in terms of acquiring sufficient personal protective equipment and in securing additional agency staff. However, these have been alleviated by the availability of additional funds from the local authorities and the Clinical Commissioning Group. These factors, along with the careful cash management by the directors and the senior management team during the crisis, has resulted in the directors’ conclusion that the long-term impact on the Group should be minimal. Therefore the directors anticipate that the Group will continue to operate within its current facilities, and be able to tolerate a reasonable level of unforeseen circumstance for a period of at least 12 months from the date of these financial statements: the Group is managed collectively, and this Company is covered within this collective plan.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Revenue from the rendering and provision of services is recognised in the period to which the services are provided.
Interest income is recognised in profit or loss using the effective interest method.
DEFINED CONTRIBUTION PENSION PLAN
The Company operates defined contribution plans for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
2.
ACCOUNTING POLICIES (continued)
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of financial position date, except that:
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
Amortisation is provided on the following bases:
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
2.
ACCOUNTING POLICIES (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Investment property is carried at fair value determined annually by the directors and is derived from recent third party valuations, historical experience and other relevant factors. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income with accummulated gains and losses recognised within the Investment Property Fair Value Reserve.
Investments in subsidiaries are measured at cost less accumulated impairment.
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
2.
ACCOUNTING POLICIES (continued)
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Statement of financial position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of financial position.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
In the application of the Company's accounting policies, which are described above, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparenty from other sources. The following are the critical judgements and estimates that the directors have made in the process of applying the Company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
Valuation of investment property Investment property is held at the directors' best estimate of fair value at the balance sheet date, based on recent third party valuations, historical experience and other relevant factors.
Analysis of turnover by country of destination:
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
9.
TAXATION (CONTINUED)
There were no factors that may affect future tax charges.
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
Other reserves
Comprises the surplus of the fair value of investment properties over their original cost, less deferred taxation provided on the changes in fair value.
Profit and loss account
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BRISTOL CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 7 MONTH PERIOD ENDED 31 MARCH 2020
The Company's immediate and ultimate parent is Bristol Care Homes (Holdings) Limited. Bristol Care Homes (Holdings) Limited prepares consolidated financial statements which are available from Companies House.
There is no ultimate controlling party.
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