REGISTERED NUMBER: SC406182 (Scotland)

Financial Statements

for the Year Ended

31 December 2024

for

ENHANCE HEALTHCARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Singh

A J Jamieson

REGISTERED OFFICE:

Barncluith Business Centre

Townhead Street

Hamilton

ML3 7DP

REGISTERED NUMBER:

SC406182 (Scotland)

AUDITORS:

WDM Associates (Statutory Auditors)

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

BANKERS:

The Royal Bank of Scotland

339 Byres Road

Glasgow

G12 8QP

FIXED ASSETS

Intangible assets

4

-

95,920

Tangible assets

5

60,293

54,777

60,293

150,697

CURRENT ASSETS

Debtors

6

640,701

418,205

Cash at bank and in hand

72,963

67,556

713,664

485,761

CREDITORS

Amounts falling due within one year

7

(307,754

)

(242,504

)

NET CURRENT ASSETS

405,910

243,257

TOTAL ASSETS LESS CURRENT LIABILITIES

466,203

393,954

PROVISIONS FOR LIABILITIES

(14,663

)

(13,194

)

NET ASSETS

451,540

380,760

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

451,440

380,660

SHAREHOLDERS' FUNDS

451,540

380,760

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 25 September 2025 and were signed on its behalf by:

M Singh - Director

1.	STATUTORY INFORMATION

Enhance Healthcare Ltd is a private company, limited by shares , registered in Scotland. 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 represents revenue recognised by the company in respect of care services supplied during the period. Revenue is recognised when the delivery of the service is completed. Fees invoiced in advance are included in deferred income until the service is completed.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten 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.

Improvements to property

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2023 - 39 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

194,108

AMORTISATION

At 1 January 2024

98,188

Amortisation for year

95,920

At 31 December 2024

194,108

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

95,920

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2024

10,507

15,772

137,581

Additions

-

-

9,372

At 31 December 2024

10,507

15,772

146,953

DEPRECIATION

At 1 January 2024

6,902

10,261

91,980

Charge for year

721

1,103

7,818

At 31 December 2024

7,623

11,364

99,798

NET BOOK VALUE

At 31 December 2024

2,884

4,408

47,155

At 31 December 2023

3,605

5,511

45,601

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

3,700

1,550

169,110

Additions

-

7,561

16,933

At 31 December 2024

3,700

9,111

186,043

DEPRECIATION

At 1 January 2024

3,700

1,490

114,333

Charge for year

-

1,775

11,417

At 31 December 2024

3,700

3,265

125,750

NET BOOK VALUE

At 31 December 2024

-

5,846

60,293

At 31 December 2023

-

60

54,777

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

232,785

65,960

Amounts owed by group undertakings

194,464

133,075

Amounts owed by associates

199,808

164,808

Prepayments and accrued income

13,644

54,362

640,701

418,205

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

28,978

19,195

Amounts owed to group undertakings

122,415

77,655

Amounts owed to associates

16,080

16,080

Tax

-

1,372

Social security and other taxes

16,851

14,534

Other creditors

10,971

10,221

Directors' current accounts

80,475

80,475

Accrued expenses

31,984

22,972

307,754

242,504

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham Bonomy (Senior Statutory Auditor)

for and on behalf of WDM Associates (Statutory Auditors)

9.	RELATED PARTY DISCLOSURES

TC Loans Limited hold a floating charge over the company's assets in respect of sums loaned to the parent company, Enhance Healthcare Holdings Ltd.