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Registered number: 05224356









Mastercall Healthcare
(A Company Limited by Guarantee)









Annual Report and Financial Statements

For the Year Ended 30 September 2024

 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
 
 
Company Information


Directors
M J Rooney 
M J Buck 
J H C Walkley 
J F Sullivan 
C G Kelman 
T A Davison 
M A Hatchman (appointed 27 August 2024)
J S Ritchie 
S Curtis 
A J Chidley (appointed 27 August 2024)
M D Wilkinson (appointed 24 July 2024)
S Jones (appointed 26 June 2024)




Company secretary
M J Buck



Registered number
05224356



Registered office
International House
Pepper Road

Hazel Grove

Stockport

Cheshire

SK7 5BW




Independent auditors
Hurst Accountants Limited
Chartered Accountants & Statutory Auditors

3 Stockport Exchange

Stockport

SK1 3GG




Bankers
The Royal Bank of Scotland plc
10 High Street

Cheadle

Greater Manchester

SK8 1AL




Solicitors
SAS Daniels LLP
30 Greek Street

Stockport

Cheshire

SK3 8AD





 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
 

Contents



Page
Strategic report
 
1 - 4
Directors' report
 
5 - 6
Independent auditors' report
 
7 - 10
Statement of comprehensive income
 
11
Statement of financial position
 
12
Statement of changes in equity
 
13
Statement of cash flows
 
14
Analysis of net debt
 
15
Notes to the financial statements
 
16 - 29

 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
 
 
Strategic Report
For the Year Ended 30 September 2024

Introduction
 
The Directors present the Strategic Report for the year ended 30 September 2024. 

Business review
 
During the financial year to 30 September 2024, Mastercall’s turnover increased by £669,064 from £17,198,255 to £17,897,289. Our operating profit increased from £726,427 in 2023 to £760,195. Profit before tax is £806,326 compared with £738,093 in 2023. 
In addition to being higher than the previous year, turnover is also higher than the budgeted plan for the year. 
This improved financial outturn is as a result of our:
 
carefully monitored financial processes and controls including rigorous scrutiny of budget performance;
proactive approach to identification of new business opportunities;
compliance with and delivery against our 2022/25 Business Plan strategic objectives;
excellent operational controls.

We are committed to our social value ethos and ensuring the best use of the NHS pound to deliver safe, effective, innovative, exceptional quality services and being an employer of choice.
Despite the financial challenges facing the NHS and the significant financial deficit impacting Greater Manchester, the new Integrated Care Systems landscape will hopefully continue to provide greater opportunities for collaborative working and closer integration with other health and social care system partners.
It was hoped that the new Provider Selection Regime, which became statute (PSR) in January 2024, would see a move away from competitive market procurement in preference to ‘direct award’ based on qualifying criteria.  This would provide stability for the incumbent provider and reduce lengthy and costly procurements.  However, unfortunately and perhaps due to the severe financial challenges the system is facing, commissioners seem to be favouring open market procurements and/or short-term extensions of existing contracts.
There have been a number of contributing factors that have impacted positively on the financial outturn for 2023/24. These include our responsive approach to winter pressures and the establishment of an Acute Respiratory/Home Visiting Service. 
We are also committed to our diversification strategy including the provision of Digital Transformation and Business Intelligence Services.
As with last year’s report, the Board of Directors considers the current liquid reserves to be both sufficient and necessary for the future needs of the organisation.
Page 1

 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
 

Strategic Report (continued)
For the Year Ended 30 September 2024


Principal risks and uncertainties
 
The Board considers the full range of business risks affecting Mastercall on a regular basis and, where appropriate, takes action to address such risks. The principal risks and uncertainties affecting Mastercall are detailed below:

Workforce
During 2024, we have continued to see a demonstrable change in GP workforce supply. This has had a positive impact on rota fill-rates. There are a number of contributing factors for this such as the change of working practice in primary care and lower dependency on the use of locum GPs.  However, we cannot become complacent and the situation could change as a result of the political landscape. We have mitigated the risk of over-performance on rota fill rates with a seasonally variable rota which takes into account seasonal factors and fluctuations in activity.
In December 2022, we became a Real Living Wage Employer and invested in a number of Employee Benefit schemes that support Mastercall becoming an ‘employer of choice’. These include:
 
Wagestream - a financial wellbeing platform.
Sage Benefits - an employee benefits package.

We believe these investments have had a positive impact on our recruitment and attrition performance.
HMRC Enquiries
As outlined in note 21 to the accounts, HMRC has initiated enquiries into the employment status of a substantial number of doctors engaged by the company. An unfavourable outcome could lead to significant financial liabilities and have broader implications for the company’s future business model. Given its potential impact, this remains a significant risk to the organisation.
Loss of Contract Risk and Impact of Legislative Changes
Mastercall continues to be challenged with short-term extensions of core contracts and potential re-procurements.  For several years, the loss of a key contract has posed a significant risk.
The majority of our contracts, in particular our substantial contracts (Stockport and Trafford SMOC services), all came to an end on 31 March 2024.  Whilst we have received confirmation of a two-year extension of these contracts, it is likely that the new PSR may cause delays on commissioning intentions moving forwards.
Mastercall is committed to collaborative working at both a local and Greater Manchester level to ensure best outcomes for our population and the NHS.
The majority of Mastercall’s contracts for NHS services are based on block activity contracting principles. This places all of the risk of increased activity on the organisation, as costs rise based on the need to satisfy demand and ensure safe patient services are delivered. 
Our Dental Services continue to experience demand that is quadruple that for which we were initially commissioned. This risk continues to be mitigated by Commissioners increasing the contract value in order that we can increase capacity to meet demand.

Page 2

 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
 

Strategic Report (continued)
For the Year Ended 30 September 2024

Greater Manchester Urgent Primary Care Alliance (GMUPCA)
The GMUPCA is a Community Interest Company consisting of three member organisations, Mastercall, Bardoc, GTD Healthcare, Salford and Wigan. It has been commissioned by the Greater Manchester Health & Social Care Partnership to deliver the:
 
GM Clinical Assessment Service;
GM Dental Service;
GM UEC Adastra Integration Service.

As with our other core contracts, the above contracts were commissioned to 31 March 2024. However, such was the success and positive impact on the urgent and emergency care (UEC) system that these services have now been re-commissioned for a further two years.  
 
IT System Risk
Patient safety is our overarching priority and, therefore, Mastercall relies heavily on a resilient and highly performing IM&T infrastructure that maintains optimum functionality 24/7, 365 days a year. Mastercall continues to significantly invest in our IT infrastructure, supporting the use of digital technology and innovation to ensure a safe level of service delivery. We made provision to invest in Mastercall’s IT network and infrastructure in Spring 2023 to ensure it remains fit for purpose and stays at the forefront of technological methods of service delivery and innovation.
A further commitment is to ensuring compliance with cyber security requirements including the production of a Cyber Security Policy and ensuring all staff receive the appropriate training.

Financial key performance indicators
 
The Company's financial key performance indicators are as follows: 

2024
2023
£000's
£000's



Turnover
17,897
17,198

Gross profit
5,934
4,812

Operating profit
760
726

               2024    2023
Gross profit margin %                        33.2%      27.9%
Operating profit margin %                        4.2%     4.2%
Current ratio                  2.7        2.5

Other key performance indicators
 
Further information on our performance can be found in our Quality Accounts published on our website.

Page 3

 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
 

Strategic Report (continued)
For the Year Ended 30 September 2024

Looking Forward

The outturn for 2023/24 is significantly better than predicted and, with the implementation of our revised Strategic Business Plan for 2022-2025, creates opportunity, vision and direction for an equally, if not more, successful 2024/25.
 
We remain optimistic about the evolution of the new ICS and opportunities for wider integrated working and provision of services, in particular opportunities for expansion of the CAS and, at a more local level, the opportunities of system partner integration to support prevention and out of hospital service provision.
Mastercall is grateful for the continued commitment of its dedicated workforce without whom we could not provide the CQC rated ‘OUTSTANDING’ for caring services. We will continue to embrace new business opportunities to further strengthen our social value ethos and vision of providing the very best patient care at the very best place for the patient.



This report was approved by the board and signed on its behalf.



M J Buck
Director

Date: 25 June 2025
Page 4

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Directors' Report
For the Year Ended 30 September 2024

The directors present their report and the financial statements for the year ended 30 September 2024.

Directors' responsibilities statement

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 2006They 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.

Results and dividends

The profit for the year, after taxation, amounted to £582,454 (2023 - £567,297).

The company is a limited by guarantee social enterprise organisation and therefore no dividends are distributed. 

Directors

The directors who served during the year were:

M J Rooney 
M J Buck 
J H C Walkley 
J F Sullivan 
A Allen (resigned 27 March 2024)
C G Kelman 
T A Davison 
M A Hatchman (appointed 27 August 2024)
J S Ritchie 
S Curtis 
A J Chidley (appointed 27 August 2024)
M D Wilkinson (appointed 24 July 2024)
R Jackson (resigned 1 May 2024)
S Jones (appointed 26 June 2024)

Page 5

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Directors' Report (continued)
For the Year Ended 30 September 2024

Future developments

A review of the company's activities for the year ended 30 September 2024 and its future prospects is set out in the Strategic Report. 

Engagement with employees

The company's policy is to consult and discuss with employees through emails and at meetings any matters likely to affect them. Information about matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the company's performance. 

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsHurst Accountants Limitedwill 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.
 





M J Buck
Director

Date: 25 June 2025
Page 6

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Independent Auditors' Report to the Members of Mastercall Healthcare
 

Opinion


We have audited the financial statements of Mastercall Healthcare (the 'Company') for the year ended 30 September 2024, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe 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:


give a true and fair view of the state of the Company's affairs as at 30 September 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


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.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 7

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Independent Auditors' Report to the Members of Mastercall Healthcare (continued)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.


Opinion on other matters prescribed by the Companies Act 2006
 

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 year 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.


Matters on which we are required to report by exception
 

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:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 5, 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.


Page 8

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Independent Auditors' Report to the Members of Mastercall Healthcare (continued)


Auditors' responsibilities for the audit of the financial statements
 

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.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities
 
In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
 
The nature of the industry and sector in which the company operates; the control environment and business performance including key drivers for directors' remuneration, bonus levels and performance targets.
The outcome of enquiries of local management and parent company management, including whether management was aware of any instances of non-compliance with laws and regulations, and whether management had knowledge of any actual, suspected, or alleged fraud. 
Supporting documentation relating to the Company's policies and procedures for:
   - Identifying, evaluating, and complying with laws and regulations
    - Detecting and responding to the risks of fraud
The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
The outcome of discussions amongst the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
The legal and regulatory framework in which the Company operates, particularly those laws and regulations which have a direct effect on the financial statements, such as the Companies Act 2006, pensions and tax legislation, or which had a fundamental effect on the operations of the Company, including General Data Protection requirements, and Anti-bribery and Corruption.

Audit response to risks identified

Our procedures to respond to the risks identified included the following:
 
Reviewing the financial statements disclosures and testing to supporting documentation to assess compliance with the provisions of those relevant laws and regulations which have a direct effect on the financial statements.
Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud.
Evaluation of the operating effectiveness of management’s controls designed to prevent and detect irregularities.
Enquiring of management about any actual and potential litigation and claims.
Performing analytical procedures to identify any unusual or unexpected relationships which may indicate risks of material misstatement due to fraud.

 
Page 9

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Independent Auditors' Report to the Members of Mastercall Healthcare (continued)


We have also considered the risk of fraud through management override of controls by:

Testing the appropriateness of journal entries and other adjustments. We have used data analytics software to identify accounting transactions which may pose a heightened risk of material misstatement, whether due to fraud or error.
Challenging assumptions made by management in their significant accounting estimates, and assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and
Evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of them.  Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.


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.


Use of our 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 2006Our 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.





Helen Besant-Roberts (senior statutory auditor)
for and on behalf of
Hurst Accountants Limited
Chartered Accountants & Statutory Auditors
3 Stockport Exchange
Stockport
SK1 3GG

25 June 2025
Page 10

 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
 
 
Statement of Comprehensive Income
For the Year Ended 30 September 2024

2024
2023
Note
£
£

  

Turnover
 4 
17,897,289
17,198,255

Cost of sales
  
(11,963,309)
(12,386,600)

Gross profit
  
5,933,980
4,811,655

Administrative expenses
  
(4,922,389)
(4,028,547)

Exceptional administrative expenses
 6 
(363,181)
(61,404)

Other operating income
 5 
111,785
4,723

Operating profit
 7 
760,195
726,427

Interest receivable and similar income
 11 
46,131
11,666

Profit before tax
  
806,326
738,093

Tax on profit
 12 
(301,932)
(170,796)

Profit for the financial year
  
504,394
567,297

There was no other comprehensive income for 2024 (2023:£NIL).

The notes on pages 16 to 29 form part of these financial statements.
Page 11

 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
Registered number: 05224356

Statement of Financial Position
As at 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 13 
63,048
82,507

Current assets
  

Debtors: amounts falling due within one year
 14 
3,081,364
3,453,139

Cash at bank and in hand
 15 
4,999,175
3,665,295

  
8,080,539
7,118,434

Creditors: amounts falling due within one year
 16 
(2,996,092)
(2,864,826)

Net current assets
  
 
 
5,084,447
 
 
4,253,608

Total assets less current liabilities
  
5,147,495
4,336,115

Provisions for liabilities
  

Other provisions
 18 
(715,144)
(408,158)

Net assets
  
4,432,351
3,927,957


Capital and reserves
  

Profit and loss account
 19 
4,432,351
3,927,957

  
4,432,351
3,927,957


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M J Buck
Director

Date: 25 June 2025

The notes on pages 16 to 29 form part of these financial statements.
Page 12

 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
 

Statement of Changes in Equity
For the Year Ended 30 September 2024


Profit and loss account
Total equity

£
£

At 1 October 2023
3,927,957
3,927,957


Comprehensive income for the year

Profit for the year
504,394
504,394
Total comprehensive income for the year
504,394
504,394


At 30 September 2024
4,432,351
4,432,351


The notes on pages 16 to 29 form part of these financial statements.


Statement of Changes in Equity
For the Year Ended 30 September 2023


Profit and loss account
Total equity

£
£

At 1 October 2022
3,360,660
3,360,660


Comprehensive income for the year

Profit for the year
567,297
567,297
Total comprehensive income for the year
567,297
567,297


At 30 September 2023
3,927,957
3,927,957


The notes on pages 16 to 29 form part of these financial statements.
Page 13

 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
 

Statement of Cash Flows
For the Year Ended 30 September 2024

2024
2023
£
£

Cash flows from operating activities

Profit for the financial year
504,394
567,297

Adjustments for:

Depreciation of tangible assets
58,508
58,303

Interest received
(46,131)
(11,666)

Taxation charge
301,932
170,796

Decrease in debtors
367,033
76,925

Increase in creditors
2,545
275,299

Increase in provisions
306,986
-

Corporation tax (paid)
(168,469)
(243,272)

Net cash generated from operating activities

1,326,798
893,682


Cash flows from investing activities

Purchase of tangible fixed assets
(40,626)
(36,757)

Sale of tangible fixed assets
1,577
-

Interest received
46,131
11,666

Net cash from investing activities

7,082
(25,091)


Net increase in cash and cash equivalents
1,333,880
868,591

Cash and cash equivalents at beginning of year
3,665,295
2,796,704

Cash and cash equivalents at the end of year
4,999,175
3,665,295


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
4,999,175
3,665,295


The notes on pages 16 to 29 form part of these financial statements.

Page 14

 
Mastercall Healthcare
 
(A Company Limited by Guarantee)
 

Analysis of Net Debt
For the Year Ended 30 September 2024




At 1 October 2023
Cash flows
At 30 September 2024
£

£

£

Cash at bank and in hand

3,665,295

1,333,880

4,999,175


3,665,295
1,333,880
4,999,175

The notes on pages 16 to 29 form part of these financial statements.
Page 15

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

1.


General information

Mastercall Healthcare is a private company limited by guarantee, incorporated in the United Kingdom, company number 05224356. The address of its registered office and principal place of business is International House, Pepper Road, Hazel Grove, Stockport, Cheshire, SK7 5BW. 
The nature of the Company's operations and its principal activity is that of a healthcare provider. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

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 Company's functional and presentational currency is GBP.

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:

 
2.2

Revenue

Turnover represents service contract income. Service contract income is recognised periodically over the term of the contract. 

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessor

Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.

Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.

Page 16

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

2.Accounting policies (continued)

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan 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 profit or loss 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.

 
2.7

Current and deferred taxation

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

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

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.

Page 17

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

2.Accounting policies (continued)

 
2.8

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
20%
Straight line
Office equipment
-
20%
Straight line
Computer equipment
-
33%
Straight line
Medical equipment
-
33%
Straight line

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.

 
2.10

Debtors

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.

 
2.11

Cash and cash equivalents

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.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

Page 18

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

2.Accounting policies (continued)

 
2.12

Creditors

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.

 
2.13

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.

 
2.14

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.15

Financial instruments

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
 
Page 19

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

2.Accounting policies (continued)


2.15
Financial instruments (continued)


Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Financial liabilities

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

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 20

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

3.


Judgements in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires the Directors to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimates means that the actual outcomes could differ from those estimates. The items in the financial statements where these judgements and estimates have been made include:
Contingent liability
Note 21 refers to a contingent liability in respect of a HMRC enquiry into the employment status of numerous doctors whom provide services to the Company. The Directors and their Lawyers do not feel it is appropriate to provide for any potential liability that may arise.
Dilapidations provision 
Management has recognised a dilapidations provision valued at £351,963 (2023: £408,158), which is based on the total costs estimated by an independent report obtained on 18 April 2024, with reasonable subsequent adjustments to account for inflation. £56,195 has been credited to the Statement of Comprehensive Income in the year ended 30 September  2024 (2023: £Nil).
Should these estimates vary, the profit or loss and balance sheet of the following years could be impacted. 


4.


Turnover

An analysis of turnover by class of business is as follows:


2024
2023
£
£

Medical services
17,897,289
17,198,255


All turnover arose within the United Kingdom.


5.


Other operating income

2024
2023
£
£

Room hire income
111,785
4,723


Page 21

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

6.


Exceptional items

2024
2023
£
£


Exceptional legal and professional fees
-
61,404

Exceptional provision
363,181
-

Details on the exceptional provision can be found in note 18.


7.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Doctors' superannuation
80,117
55,903

Operating lease rental charges
160,893
157,212


8.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2024
2023
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
21,600
21,060

Taxation compliance services
1,800
1,710
Page 22

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

9.


Employees

Staff costs, including directors' remuneration, were as follows:


2024
2023
£
£

Wages and salaries
7,697,646
7,314,728

Social security costs
696,350
678,378

Cost of defined contribution scheme
628,107
612,578

9,022,103
8,605,684


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
10
10



Nursing staff
116
132



Administration staff
201
198



Salaried doctors
12
12

339
352


10.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
837,683
627,137

Company contributions to defined contribution pension schemes
38,268
19,415

875,951
646,552


During the year retirement benefits were accruing to 3 directors (2023 - 3) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £190,383 (2023 - £134,462).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £21,835 (2023 - £4,396).

Page 23

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

11.


Interest receivable

2024
2023
£
£


Other interest receivable
46,131
11,666


12.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
297,190
168,469

Deferred tax


Origination and reversal of timing differences
4,742
2,327

Taxation on profit on ordinary activities
 
301,932
 
170,796

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 22.01%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
806,326
738,093


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 22.01%)
201,582
162,441

Effects of:


Expenses not deductible for tax purposes
100,350
14,596

Super deduction capital allowances
-
(476)

Remeasurement of deferred tax for changes in tax rates
-
278

Mutual trading profit
-
(6,043)

Total tax charge for the year
301,932
170,796


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 24

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

13.


Tangible fixed assets





Improvements to property
Office equipment
Computer equipment
Medical equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
976,507
111,013
426,231
24,806
1,538,557


Additions
-
11,011
29,615
-
40,626


Disposals
-
-
(1,577)
-
(1,577)



At 30 September 2024

976,507
122,024
454,269
24,806
1,577,606



Depreciation


At 1 October 2023
963,277
111,013
356,954
24,806
1,456,050


Charge for the year
7,560
1,120
49,828
-
58,508



At 30 September 2024

970,837
112,133
406,782
24,806
1,514,558



Net book value



At 30 September 2024
5,670
9,891
47,487
-
63,048



At 30 September 2023
13,230
-
69,277
-
82,507


14.


Debtors

2024
2023
£
£


Trade debtors
2,498,429
2,861,076

Other debtors
10,324
9,937

Prepayments and accrued income
544,242
549,015

Deferred taxation
28,369
33,111

3,081,364
3,453,139



15.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
4,999,175
3,665,295


Page 25

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

16.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
543,191
521,904

Corporation tax
297,190
168,469

Other taxation and social security
194,801
157,047

Other creditors
601,608
605,944

Accruals and deferred income
1,359,302
1,411,462

2,996,092
2,864,826



17.


Deferred taxation




2024
2023


£

£






At beginning of year
33,111
35,438


Charged to profit or loss
(4,742)
(2,327)



At end of year
28,369
33,111

The deferred tax asset is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(12,076)
(17,319)

Other timing differences
40,445
50,430

28,369
33,111

Page 26

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

18.


Provisions




Dilapidations provision
Other provisions
Total

£
£
£





At 1 October 2023
408,158
-
408,158


Charged/(credited)
(56,195)
363,181
306,986



At 30 September 2024
351,963
363,181
715,144

Dilapidations provision
The dilapidation provision relates to dilapidations costs for the leased building. 
Other provisions
In 2018, HMRC initiated enquiries into the employment status of a significant number of doctors providing services to the company. During the reporting period, HMRC issued a determination for employer National Insurance Contributions for the 2018/19 tax year. As a result, the directors have recognised a provision of £363,181 in the financial statements. 
In addition, further determinations have been received from HMRC with regards to potential PAYE liabilities. These are currently under review for accuracy by HMRC. As such, a contingent liability disclosure has been included in respect of these ongoing enquiries (see note 21).


19.


Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses.



20.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

Page 27

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

21.


Contingent liabilities

As outlined in note 18, the company remains subject to ongoing HMRC enquiries regarding the employment status of a significant number of doctors providing services to the company. These enquiries are expected to continue for a considerable period before reaching a resolution. An adverse outcome could result in a substantial financial liability and may also impact the company’s future business model. As part of these enquiries, HMRC issued determinations in the previous year for income tax liabilities relating to the 2017/18 to 2019/20 tax years. However, these determinations do not appear to consider tax already paid by the doctors working on a self-employed basis, and their accuracy is currently under review by HMRC. Given the complexity and ongoing nature of the enquiries, management considers it impracticable to estimate the financial impact and timing of any associated cash outflows. 
The bank facilities of the company are secured by debenture deed which provides for fixed and floating charges on company assets and property.


22.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £628,107 (2023: £612,578). Contributions totalling £124,363 (2023: £116,044) were payable to the fund at the reporting date and are included in creditors.


23.


Commitments under operating leases

At 30 September 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
108,417
161,463

Later than 1 year and not later than 5 years
26,748
135,165

135,165
296,628


24.


Operating lease receivables

At 30 September 2024 the Company had future minimum lease receivables under non-cancellable operating leases
as follows:


2024
2023
£
£

Estates income


Not later than 1 year
77,870
-

Page 28

 
Mastercall Healthcare

(A Company Limited by Guarantee)
 
 
 
Notes to the Financial Statements
For the Year Ended 30 September 2024

25.


Transactions with directors

Payments of sessional fees, at standard rates, were made to directors in respect of medical services rendered to the
company in their capacity as general medical practitioners. The below tables summarise the sessional fees incurred during the year. There were no balances payable to the directors at the year end (
2023: Nil).



2024
2023
£
£



Dr M J Rooney
8,901
8,626

Dr J Walkley
-
3,343

8,901
11,969



26.


Related party transactions

The Company provided services amounting to £7,452,125 (2023: £1,988,146) to Greater Manchester Urgent Primary Care Alliance CIC, a company with a common director. At the balance sheet date £1,055,270 (2023: £508,259) was owed to the Company by Greater Manchester Urgent Primary Care Alliance CIC.
In the year, sales to directors of £384 (
2023: Nil) were made. There were no balances owed to the Company at the balance sheet date relating to these sales.


27.


Controlling party

The company is controlled by the directors through decisions made at board meetings and by its members at general meetings.
The company does not have any shareholders as it is limited by guarantee. 
 
Page 29