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REGISTERED NUMBER: 14732371 (England and Wales)










BDS HEALTHCARE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






BDS HEALTHCARE LTD (REGISTERED NUMBER: 14732371)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BDS HEALTHCARE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Dr R S Bains
Mr A P S Dhami





REGISTERED OFFICE: Cash’s Business Centre, First Floor
228 Widdrington Road
Coventry
United Kingdom
CV1 4PB





REGISTERED NUMBER: 14732371 (England and Wales)





ACCOUNTANTS: Shah & Co (Accountants) Ltd
Chartered Certified Accountants
Cash's Business Centre
1st Floor
228 Widdrington Road
Coventry
West Midlands
CV1 4PB

BDS HEALTHCARE LTD (REGISTERED NUMBER: 14732371)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £   
FIXED ASSETS
Intangible assets 4 150,300 158,650
Tangible assets 5 7,579 8,500
157,879 167,150

CURRENT ASSETS
Stocks 4,828 4,625
Debtors 6 31,780 38,682
Cash at bank 52,314 35,615
88,922 78,922
CREDITORS
Amounts falling due within one year 7 (226,134 ) (236,398 )
NET CURRENT LIABILITIES (137,212 ) (157,476 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,667

9,674

PROVISIONS FOR LIABILITIES (187 ) -
NET ASSETS 20,480 9,674

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 20,380 9,574
SHAREHOLDERS' FUNDS 20,480 9,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

BDS HEALTHCARE LTD (REGISTERED NUMBER: 14732371)

BALANCE SHEET - continued
31 MARCH 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2025 and were signed on its behalf by:





Mr A P S Dhami - Director


BDS HEALTHCARE LTD (REGISTERED NUMBER: 14732371)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Bds Healthcare Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BDS HEALTHCARE LTD (REGISTERED NUMBER: 14732371)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 167,000
AMORTISATION
At 1 April 2024 8,350
Amortisation for year 8,350
At 31 March 2025 16,700
NET BOOK VALUE
At 31 March 2025 150,300
At 31 March 2024 158,650

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2024 10,000
Additions 416
At 31 March 2025 10,416
DEPRECIATION
At 1 April 2024 1,500
Charge for year 1,337
At 31 March 2025 2,837
NET BOOK VALUE
At 31 March 2025 7,579
At 31 March 2024 8,500

BDS HEALTHCARE LTD (REGISTERED NUMBER: 14732371)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 28,180 33,089
Other debtors 3,600 5,593
31,780 38,682

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 834 -
Trade creditors 103,786 34,664
Taxation and social security 12,279 8,948
Other creditors 109,235 192,786
226,134 236,398