BrightAccountsProduction v1.0.0 v1.0.0 2023-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is general medical practice activities and other human health activities. 26 May 2025 20 13 NI633346 2024-09-30 NI633346 2023-09-30 NI633346 2022-09-30 NI633346 2023-10-01 2024-09-30 NI633346 2022-10-01 2023-09-30 NI633346 uk-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 NI633346 uk-curr:PoundSterling 2023-10-01 2024-09-30 NI633346 uk-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 NI633346 uk-bus:FullAccounts 2023-10-01 2024-09-30 NI633346 uk-core:ShareCapital 2024-09-30 NI633346 uk-core:ShareCapital 2023-09-30 NI633346 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 NI633346 uk-core:RetainedEarningsAccumulatedLosses 2023-09-30 NI633346 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 NI633346 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-09-30 NI633346 uk-bus:FRS102 2023-10-01 2024-09-30 NI633346 uk-core:Goodwill 2023-10-01 2024-09-30 NI633346 uk-core:PlantMachinery 2023-10-01 2024-09-30 NI633346 uk-core:FurnitureFittingsToolsEquipment 2023-10-01 2024-09-30 NI633346 uk-core:Goodwill 2023-09-30 NI633346 uk-core:Goodwill 2024-09-30 NI633346 uk-core:CurrentFinancialInstruments 2024-09-30 NI633346 uk-core:CurrentFinancialInstruments 2023-09-30 NI633346 uk-core:CurrentFinancialInstruments 2024-09-30 NI633346 uk-core:CurrentFinancialInstruments 2023-09-30 NI633346 uk-core:WithinOneYear 2024-09-30 NI633346 uk-core:WithinOneYear 2023-09-30 NI633346 uk-core:WithinOneYear 2024-09-30 NI633346 uk-core:WithinOneYear 2023-09-30 NI633346 uk-core:AfterOneYear 2024-09-30 NI633346 uk-core:AfterOneYear 2023-09-30 NI633346 uk-core:BetweenOneTwoYears 2024-09-30 NI633346 uk-core:BetweenOneTwoYears 2023-09-30 NI633346 uk-core:BetweenTwoFiveYears 2024-09-30 NI633346 uk-core:BetweenTwoFiveYears 2023-09-30 NI633346 uk-core:OtherMiscellaneousReserve 2023-09-30 NI633346 uk-core:OtherMiscellaneousReserve 2023-10-01 2024-09-30 NI633346 uk-core:AcceleratedTaxDepreciationDeferredTax 2024-09-30 NI633346 uk-core:TaxLossesCarry-forwardsDeferredTax 2024-09-30 NI633346 uk-core:OtherDeferredTax 2024-09-30 NI633346 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-09-30 NI633346 uk-core:OtherMiscellaneousReserve 2024-09-30 NI633346 uk-core:ParentEntities 2023-10-01 2024-09-30 NI633346 2023-10-01 2024-09-30 NI633346 uk-bus:Director1 2023-10-01 2024-09-30 NI633346 uk-bus:Director2 2023-10-01 2024-09-30 NI633346 uk-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
Company Registration Number: NI633346
 
 
Marble Arch Health Ltd
 
Unaudited Financial Statements
 
for the financial year ended 30 September 2024
Marble Arch Health Ltd
Company Registration Number: NI633346
BALANCE SHEET
as at 30 September 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 5 21,620 24,633
───────── ─────────
 
Current Assets
Stocks 6 3,686 3,288
Debtors 7 776,213 735,285
Cash and cash equivalents 2,627 974
───────── ─────────
782,526 739,547
───────── ─────────
Creditors: amounts falling due within one year 8 (195,486) (190,413)
───────── ─────────
Net Current Assets 587,040 549,134
───────── ─────────
Total Assets less Current Liabilities 608,660 573,767
 
Creditors:
amounts falling due after more than one year 9 (95,892) (96,720)
 
Provisions for liabilities 10 (5,076) (4,375)
───────── ─────────
Net Assets 507,692 472,672
═════════ ═════════
 
Capital and Reserves
Called up share capital 2 2
Retained earnings 507,690 472,670
───────── ─────────
Equity attributable to owners of the company 507,692 472,672
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.
           
For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
           
Approved by the Board and authorised for issue on 26 May 2025 and signed on its behalf by
           
           
________________________________          
Bernard Conlon          
Director          
           
           
________________________________
Orla Conlon
Director
           



Marble Arch Health Ltd
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 September 2024

   
1. General Information
 
Marble Arch Health Ltd is a company limited by shares incorporated in Northern Ireland. , Northern Ireland is the registered office, which is also the principal place of business of the company. The nature of the company’s operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the year ended 30 September 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Goodwill
Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 5 years, which is estimated to be the period during which benefits are expected to arise.  On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 20% Reducing Balance
  Fixtures, fittings and equipment - 20% Reducing Balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing and hire purchases
Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was:
 
  2024 2023
  Number Number
 
Employees 20 13
  ═════════ ═════════
       
4. Intangible assets
     
  Goodwill Total
  £ £
Cost
At 1 October 2023 22,200 22,200
  ───────── ─────────
 
At 30 September 2024 22,200 22,200
  ───────── ─────────
Amortisation
 
At 30 September 2024 22,200 22,200
  ───────── ─────────
Net book value
At 30 September 2024 - -
  ═════════ ═════════
         
5. Tangible assets
  Plant and Fixtures, Total
  machinery fittings and  
    equipment  
  £ £ £
Cost
At 1 October 2023 58,602 7,247 65,849
Additions 3,332 - 3,332
  ───────── ───────── ─────────
At 30 September 2024 61,934 7,247 69,181
  ───────── ───────── ─────────
Depreciation
At 1 October 2023 38,025 3,191 41,216
Charge for the financial year 5,651 694 6,345
  ───────── ───────── ─────────
At 30 September 2024 43,676 3,885 47,561
  ───────── ───────── ─────────
Net book value
At 30 September 2024 18,258 3,362 21,620
  ═════════ ═════════ ═════════
At 30 September 2023 20,577 4,056 24,633
  ═════════ ═════════ ═════════
       
6. Stocks 2024 2023
  £ £
 
Finished goods and goods for resale 3,686 3,288
  ═════════ ═════════
 
The replacement cost of stock did not differ significantly from the figures shown.
       
7. Debtors 2024 2023
  £ £
 
Trade debtors 80,905 72,119
Amounts owed by group undertakings 662,647 617,959
Other debtors 3,100 15,461
Prepayments and accrued income 29,561 29,746
  ───────── ─────────
  776,213 735,285
  ═════════ ═════════
       
8. Creditors 2024 2023
Amounts falling due within one year £ £
 
Bank overdrafts 43,675 63,503
Bank loan 95,000 60,255
Trade creditors 9,711 25,421
Amounts owed to group undertakings 4,355 601
Taxation 38,049 36,414
Accruals:
Pension accrual 615 846
Other accruals 4,081 3,373
  ───────── ─────────
  195,486 190,413
  ═════════ ═════════
       
9. Creditors 2024 2023
Amounts falling due after more than one year £ £
 
Bank loan 95,892 96,720
  ═════════ ═════════
 
Loans
Repayable in one year or less, or on demand (Note 8) 138,675 123,758
Repayable between one and two years 40,566 28,563
Repayable between two and five years 55,326 68,157
  ───────── ─────────
  234,567 220,478
  ═════════ ═════════
 
         
10. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2024 2023
  £ £ £
 
At financial year start 4,375 4,375 2,779
Charged to profit and loss 701 701 1,596
  ───────── ───────── ─────────
At financial year end 5,076 5,076 4,375
  ═════════ ═════════ ═════════
           
11. Related party transactions
The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.
   
12. Parent company
 
The company regards Marble Arch Enterprises Ltd as its parent company.
 
   
13. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.