BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts General medical practice activities 31 August 2025 2 2 06863665 2025-03-31 06863665 2024-03-31 06863665 2023-03-31 06863665 2024-04-01 2025-03-31 06863665 2023-04-01 2024-03-31 06863665 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06863665 uk-curr:PoundSterling 2024-04-01 2025-03-31 06863665 uk-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06863665 uk-bus:FullAccounts 2024-04-01 2025-03-31 06863665 uk-bus:Director1 2024-04-01 2025-03-31 06863665 uk-bus:Director2 2024-04-01 2025-03-31 06863665 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 06863665 uk-bus:Agent1 2024-04-01 2025-03-31 06863665 uk-core:ShareCapital 2025-03-31 06863665 uk-core:ShareCapital 2024-03-31 06863665 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 06863665 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 06863665 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 06863665 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 06863665 uk-bus:FRS102 2024-04-01 2025-03-31 06863665 uk-core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 06863665 uk-core:MotorVehicles 2024-04-01 2025-03-31 06863665 uk-core:CostValuation 2024-03-31 06863665 uk-core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 06863665 uk-core:CostValuation 2025-03-31 06863665 uk-core:CurrentFinancialInstruments 2025-03-31 06863665 uk-core:CurrentFinancialInstruments 2024-03-31 06863665 uk-core:WithinOneYear 2025-03-31 06863665 uk-core:WithinOneYear 2024-03-31 06863665 uk-core:WithinOneYear 2025-03-31 06863665 uk-core:WithinOneYear 2024-03-31 06863665 uk-core:WithinOneYear 2025-03-31 06863665 uk-core:WithinOneYear 2024-03-31 06863665 uk-core:AfterOneYear 2025-03-31 06863665 uk-core:AfterOneYear 2024-03-31 06863665 uk-core:AfterOneYear 2025-03-31 06863665 uk-core:AfterOneYear 2024-03-31 06863665 uk-core:BetweenOneTwoYears 2025-03-31 06863665 uk-core:BetweenOneTwoYears 2024-03-31 06863665 uk-core:BetweenTwoFiveYears 2025-03-31 06863665 uk-core:BetweenTwoFiveYears 2024-03-31 06863665 uk-core:BetweenOneFiveYears 2025-03-31 06863665 uk-core:BetweenOneFiveYears 2024-03-31 06863665 uk-core:EmployeeBenefits 2024-03-31 06863665 uk-core:EmployeeBenefits 2024-04-01 2025-03-31 06863665 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06863665 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-03-31 06863665 uk-core:OtherDeferredTax 2025-03-31 06863665 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-03-31 06863665 uk-core:EmployeeBenefits 2025-03-31 06863665 2024-04-01 2025-03-31 06863665 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 06863665
 
 
Company Medical Limited
 
Unaudited Financial Statements
 
for the financial year ended 31 March 2025
Company Medical Limited
DIRECTORS AND OTHER INFORMATION

 
Directors Michael Anthony Coolican
Anastasia Coolican
 
 
Company Registration Number 06863665
 
 
Registered Office and Business Address 6 Bramley Court
Kelsall
Tarporley
CW6 0RF
 
 
Accountants Langers
Chartered Certified Accountants
8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY
GB



Company Medical Limited
Company Registration Number: 06863665
STATEMENT OF FINANCIAL POSITION
as at 31 March 2025

2025 2024
Notes £ £
 
Non-Current Assets
Property, plant and equipment 4 31,570 42,155
Financial assets 5 21,632 15,831
───────── ─────────
Non-Current Assets 53,202 57,986
───────── ─────────
 
Current Assets
Debtors 6 8,500 34,117
Cash and cash equivalents 36,262 37,981
───────── ─────────
44,762 72,098
───────── ─────────
Creditors: amounts falling due within one year 7 (33,986) (28,679)
───────── ─────────
Net Current Assets 10,776 43,419
───────── ─────────
Total Assets less Current Liabilities 63,978 101,405
 
Creditors:
amounts falling due after more than one year 8 (19,896) (36,186)
 
Provisions for liabilities 10 (5,998) (8,009)
───────── ─────────
Net Assets 38,084 57,210
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 37,984 57,110
───────── ─────────
Equity attributable to owners of the company 38,084 57,210
═════════ ═════════
 
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 Income Statement and Directors' Report.
           
For the financial year ended 31 March 2025 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 31 August 2025 and signed on its behalf by
           
           
________________________________          
Michael Anthony Coolican          
Director          
           



Company Medical Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025

   
1. General Information
 
Company Medical Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 06863665. The registered office of the company is 6 Bramley Court, Kelsall, Tarporley, CW6 0RF which is also the principal place of business of the company. General medical practice activities 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 financial year ended 31 March 2025 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.
 
Property, plant and equipment and depreciation
Property, plant and equipment 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 property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 25% Reducing Balance and Straight line
  Motor vehicles - 20% Straight line
 
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
Property, plant and equipment 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 Statement of Financial Position 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 Income Statement.
 
Leasing
Rentals payable under operating leases are dealt with in the Income Statement as incurred over the period of the rental agreement.
 
Financial assets
Financial assets held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial year in which it is receivable.
 
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.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
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 Statement of Financial Position 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 Statement of Financial Position date.
 
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 2, (2024 - 2).
 
  2025 2024
  Number Number
 
Directors 2 2
  ═════════ ═════════
         
4. Property, plant and equipment
  Fixtures, Motor Total
  fittings and vehicles  
  equipment    
  £ £ £
Cost
At 1 April 2024 5,816 51,930 57,746
  ───────── ───────── ─────────
 
At 31 March 2025 5,816 51,930 57,746
  ───────── ───────── ─────────
Depreciation
At 1 April 2024 5,205 10,386 15,591
Charge for the financial year 199 10,386 10,585
  ───────── ───────── ─────────
At 31 March 2025 5,404 20,772 26,176
  ───────── ───────── ─────────
Net book value
At 31 March 2025 412 31,158 31,570
  ═════════ ═════════ ═════════
At 31 March 2024 611 41,544 42,155
  ═════════ ═════════ ═════════
       
5. Financial fixed assets
  Other Total
  investments  
     
Investments £ £
Cost or Valuation
At 1 April 2024 15,831 15,831
Revaluations 5,801 5,801
  ───────── ─────────
At 31 March 2025 21,632 21,632
  ───────── ─────────
Net book value
At 31 March 2025 21,632 21,632
  ═════════ ═════════
At 31 March 2024 15,831 15,831
  ═════════ ═════════
       
6. Debtors 2025 2024
  £ £
 
Trade debtors 8,500 24,250
Directors' current accounts  (Note 12) - 9,867
  ───────── ─────────
  8,500 34,117
  ═════════ ═════════
       
7. Creditors 2025 2024
Amounts falling due within one year £ £
 
Bank loan 8,400 8,400
Net obligations under finance leases
and hire purchase contracts 7,890 7,312
Taxation  (Note 9) 15,596 11,721
Directors' current accounts 912 -
Other creditors - 88
Accruals 1,188 1,158
  ───────── ─────────
  33,986 28,679
  ═════════ ═════════
       
8. Creditors 2025 2024
Amounts falling due after more than one year £ £
 
Bank loan 1,400 9,800
Finance leases and hire purchase contracts 18,496 26,386
  ───────── ─────────
  19,896 36,186
  ═════════ ═════════
 
Loans
Repayable in one year or less, or on demand (Note 7) 8,400 8,400
Repayable between one and two years 1,400 8,400
Repayable between two and five years - 1,400
  ───────── ─────────
  9,800 18,200
  ═════════ ═════════
 
 
Net obligations under finance leases
and hire purchase contracts
Repayable within one year 7,890 7,312
Repayable between one and five years 18,496 26,386
  ───────── ─────────
  26,386 33,698
  ═════════ ═════════
       
9. Taxation 2025 2024
  £ £
 
Creditors:
Corporation tax 15,397 11,528
PAYE / NI 199 193
  ───────── ─────────
  15,596 11,721
  ═════════ ═════════
         
10. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2025 2024
  £ £ £
 
At financial year start 8,009 8,009 41
Charged to profit and loss - - 7,968
Released during the financial year (2,011) (2,011) -
  ───────── ───────── ─────────
At financial year end 5,998 5,998 8,009
  ═════════ ═════════ ═════════
       
11. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 March 2025.
   
12. Directors' advances, credits and guarantees
 
At 31st March 2025 the company owed directors Michael and Anastasia Coolican £912 (2024 owed to the company £9,867). No interest has been charged to the company in respect of these loans which are repayable on demand and classified in creditors due within one year.
   
13. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial year-end.