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Company Registration No. NI693845 (Northern Ireland)
Warnock Healthcare Ltd Unaudited accounts for the year ended 31 March 2025
Warnock Healthcare Ltd Unaudited accounts Contents
Page
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Warnock Healthcare Ltd Company Information for the year ended 31 March 2025
Directors
Ronan Warnock Mairead Warnock
Company Number
NI693845 (Northern Ireland)
Registered Office
6 Killyfuddy Road Trillick Omagh Co. Tyrone BT78 3QP
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
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Warnock Healthcare Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
348,000 
374,000 
Tangible assets
135,498 
130,356 
483,498 
504,356 
Current assets
Inventories
39,223 
41,879 
Debtors
67,688 
60,869 
Cash at bank and in hand
90,285 
73,722 
197,196 
176,470 
Creditors: amounts falling due within one year
(615,274)
(667,092)
Net current liabilities
(418,078)
(490,622)
Total assets less current liabilities
65,420 
13,734 
Creditors: amounts falling due after more than one year
(18,982)
- 
Net assets
46,438 
13,734 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
46,338 
13,634 
Shareholders' funds
46,438 
13,734 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by
Ronan Warnock Director Company Registration No. NI693845
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Warnock Healthcare Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Warnock Healthcare Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI693845. The registered office is 6 Killyfuddy Road, Trillick, Omagh, Co. Tyrone, BT78 3QP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
Fixtures & fittings
15% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is at a rate of 6.5% Straight Line
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
400,000 
At 31 March 2025
400,000 
Amortisation
At 1 April 2024
26,000 
Charge for the year
26,000 
At 31 March 2025
52,000 
Net book value
At 31 March 2025
348,000 
At 31 March 2024
374,000 
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Warnock Healthcare Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
110,000 
26,537 
136,537 
Additions
- 
13,321 
13,321 
At 31 March 2025
110,000 
39,858 
149,858 
Depreciation
At 1 April 2024
2,200 
3,981 
6,181 
Charge for the year
2,200 
5,979 
8,179 
At 31 March 2025
4,400 
9,960 
14,360 
Net book value
At 31 March 2025
105,600 
29,898 
135,498 
At 31 March 2024
107,800 
22,556 
130,356 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
11,816 
13,030 
Trade debtors
55,872 
47,839 
67,688 
60,869 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
323,727 
348,582 
Obligations under finance leases and hire purchase contracts
3,194 
3,992 
Trade creditors
51,308 
44,908 
Taxes and social security
459 
13,693 
Loans from directors
236,586 
255,917 
615,274 
667,092 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Taxes and social security
18,982 
- 
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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