Company No: 02983064 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Abridged Financial Statements

DIRECTORS	Guy Jones
	Caroline Weiss-Jones

REGISTERED OFFICE	Romary House
	26 Church Road
	Tunbridge Wells
	TN1 1JP
	United Kingdom

COMPANY NUMBER

02983064 (England and Wales)

ACCOUNTANT	Synergee
	Pluto House
	6 Vale Avenue
	Tunbridge Wells
	TN1 1DJ

	Note	30.06.2025		30.06.2024
		£		£
Fixed assets
Tangible assets	4	120,097		136,474
		120,097		136,474
Current assets
Debtors		457,497		421,082
Cash at bank and in hand		19,278		33,403
		476,775		454,485
Creditors: amounts falling due within one year		( 271,932)		( 236,528)
Net current assets		204,843		217,957
Total assets less current liabilities		324,940		354,431
Creditors: amounts falling due after more than one year		( 73,997)		( 88,834)
Provision for liabilities		( 23,955)		( 31,291)
Net assets		226,988		234,306
Capital and reserves
Called-up share capital		100		100
Profit and loss account		226,888		234,206
Total shareholder's funds		226,988		234,306

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered,
• The member of Berwick Devoil Healthcare Limited has consented to the preparation of the abridged financial statements for the financial year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements of Berwick Devoil Healthcare Limited (registered number: 02983064) were approved and authorised for issue by the Board of Directors on 01 September 2025. They were signed on its behalf by:

Guy Jones Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Berwick Devoil Healthcare Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Romary House, 26 Church Road, Tunbridge Wells, TN1 1JP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Fees represent the amounts include recoverable expenses receivable for services provided during the year, net of sales taxes.

Fees are recognised when the right to consideration has arisen through the performance of each assignment undertaken. Consideration accrues as the assignment progresses by reference to the value of work performed. Fees are not recognised where the right to receive payment is contingent on events outside the control of the entity.

Amounts billed on account of work in progress is deducted from gross work in progress to the extent that it is not recognised as revenue. Amounts billed on account of work in progress is included within creditors as deferred income, to the extent that this exceeds the value of the related work in progress. Fees not invoiced at the year end is shown as unbilled debtors.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	5 years straight line
Plant and machinery etc.	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	30.06.2025		30.06.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	8		8

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 July 2024	16,395		16,395
At 30 June 2025	16,395		16,395
Accumulated amortisation
At 01 July 2024	16,395		16,395
At 30 June 2025	16,395		16,395
Net book value
At 30 June 2025	0		0
At 30 June 2024	0		0

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 July 2024	11,308		176,730		188,038
Additions	18,425		4,321		22,746
Disposals	0		( 21,127)		( 21,127)
At 30 June 2025	29,733		159,924		189,657
Accumulated depreciation
At 01 July 2024	0		51,564		51,564
Charge for the financial year	5,456		31,958		37,414
Disposals	0		( 19,418)		( 19,418)
At 30 June 2025	5,456		64,104		69,560
Net book value
At 30 June 2025	24,277		95,820		120,097
At 30 June 2024	11,308		125,166		136,474

5. Ultimate controlling party

Parent Company:

Nicola Neil Limited

Romary House, 26 Church Road, Tunbridge Wells, Kent, TN1 1JP