REGISTERED NUMBER: 09645662 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

HEATHFIELD HEALTHCARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B S Sanghera

REGISTERED OFFICE:

Second Floor South

The Fitted Rigging House

Anchor Wharf, The Historic Dockyard

Chatham

Kent

ME4 4TZ

REGISTERED NUMBER:

09645662 (England and Wales)

ACCOUNTANTS:

Carleys

Second Floor South

The Fitted Rigging House

The Historic Dockyard

Chatham

Kent

ME4 4TZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,996,021

2,001,068

1,996,021

2,001,068

CURRENT ASSETS

Debtors

6

274,887

563,875

Cash at bank and in hand

665,852

221,291

940,739

785,166

CREDITORS

Amounts falling due within one year

7

968,416

870,811

NET CURRENT LIABILITIES

(27,677

)

(85,645

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,968,344

1,915,423

CREDITORS

Amounts falling due after more than one year

8

(1,363,214

)

(1,425,639

)

PROVISIONS FOR LIABILITIES

(68,887

)

(68,883

)

NET ASSETS

536,243

420,901

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

536,143

420,801

SHAREHOLDERS' FUNDS

536,243

420,901

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 25 September 2025 and were signed by:

B S Sanghera - Director

1.	STATUTORY INFORMATION

Heathfield Healthcare Limited 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 2016, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 10 years

Freehold land and buildings are not depreciated. This represents a departure from the provisions of the Companies Act 2006. The company has a policy and practice of regular maintenance and repair, the charges for which are recognised in the income statement as incurred. The company believes that such a policy ensures that the residual value of its property at the balance sheet date is maintained at a level which is not materially different from the carrying amount of the asset. As such, no depreciation charge is made on the grounds that any such charge would be immaterial.

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.

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 43 (2023 - 47 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2023

and 30 September 2024

167,049

AMORTISATION

At 1 October 2023

and 30 September 2024

167,049

NET BOOK VALUE

At 30 September 2024

-

At 30 September 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2023

and 30 September 2024

1,985,068

50,479

2,035,547

DEPRECIATION

At 1 October 2023

-

34,479

34,479

Charge for year

-

5,047

5,047

At 30 September 2024

-

39,526

39,526

NET BOOK VALUE

At 30 September 2024

1,985,068

10,953

1,996,021

At 30 September 2023

1,985,068

16,000

2,001,068

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

39,333

36,416

Other debtors

235,554

527,459

274,887

563,875

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

53,362

6,373

Taxation and social security

66,367

65,704

Other creditors

848,687

798,734

968,416

870,811

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

1,363,214

1,425,639

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

1,077,276

1,119,751

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

1,416,576

1,432,012

The bank loan is secured by a charge over the company's freehold property and by cross guarantees with other companies which are controlled by the director.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100