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Registration number: 06242988

Clarke Healthcare Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Clarke Healthcare Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

Clarke Healthcare Ltd

Company Information

Directors

Mr J R Clarke

Dr K Clarke

Company secretary

Mr J R Clarke

Registered office

Bay Tree House
Goldicote Road
Loxley
Warwickshire
CV35 9LA

Accountants

Ballards LLP
Chartered Accountants
Oakmoore Court
11c Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH

 

Clarke Healthcare Ltd

(Registration number: 06242988)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

30,937

35,356

Investment property

5

1,409,792

1,409,792

Other financial assets

6

1,500

1,500

 

1,442,229

1,446,648

Current assets

 

Debtors

938

785

Cash at bank and in hand

 

182,559

194,751

 

183,497

195,536

Creditors: Amounts falling due within one year

7

(319,408)

(319,114)

Net current liabilities

 

(135,911)

(123,578)

Total assets less current liabilities

 

1,306,318

1,323,070

Creditors: Amounts falling due after more than one year

7

(324,359)

(414,806)

Net assets

 

981,959

908,264

Capital and reserves

 

Called up share capital

2

2

Retained earnings

981,957

908,262

Shareholders' funds

 

981,959

908,264

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

 

Clarke Healthcare Ltd

(Registration number: 06242988)
Balance Sheet as at 31 March 2025

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 July 2025 and signed on its behalf by:
 

.........................................
Mr J R Clarke
Company secretary and director

   
     
 

Clarke Healthcare Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Bay Tree House
Goldicote Road
Loxley
Warwickshire
CV35 9LA

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Clarke Healthcare Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Asset class

Depreciation method and rate

Motor Vehicles

25% Reducing Balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Clarke Healthcare Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

 

Clarke Healthcare Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

95,779

95,779

At 31 March 2025

95,779

95,779

Depreciation

At 1 April 2024

60,423

60,423

Charge for the year

4,419

4,419

At 31 March 2025

64,842

64,842

Carrying amount

At 31 March 2025

30,937

30,937

At 31 March 2024

35,356

35,356

5

Investment properties

2025
£

At 1 April 2024

1,409,792

At 31 March 2025

1,409,792

Under FRS102, the directors have considered the fair value of the property and have formed the opinion that the valuation of the property held is in line with cost and that no revaluation is required.

There has been no valuation of investment property by an independent valuer.

 

Clarke Healthcare Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

At 1 April 2024

1,500

1,500

At 31 March 2025

1,500

1,500

Carrying amount

At 31 March 2025

1,500

1,500

7

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

8

120,000

120,000

Taxation and social security

 

26,279

38,912

Accruals and deferred income

 

3,771

3,827

Other creditors

 

169,358

156,375

 

319,408

319,114

 

Clarke Healthcare Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Bank borrowings

324,359

414,806

Current loans and borrowings

2025
£

2024
£

Bank borrowings

120,000

120,000