Registration number: 04820462

Structural Healthcare Limited

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Structural Healthcare Limited

(Registration number: 04820462)
Statement of Financial Position as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	5	224	280
Current assets
Debtors	6	172,650	164,837
Cash at bank and in hand		1,802	680
		174,452	165,517
Creditors: Amounts falling due within one year	7	(35,164)	(26,758)
Net current assets		139,288	138,759
Net assets		139,512	139,039
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		138,512	138,039
Shareholders' funds		139,512	139,039

Structural Healthcare Limited

(Registration number: 04820462)
Statement of Financial Position as at 31 December 2024

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:
 

......................................... Mr S C Davis Director

......................................... Mr G Jones Director

Structural Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 2
Sherdley Road Industrial Estate
Wharton Street
St Helens
Lancashire
WA9 5AA

These financial statements were authorised for issue by the Board on 29 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' an the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Structural Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the income statement.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

Structural Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2024	440,000	440,000
At 31 December 2024	440,000	440,000
Amortisation
At 1 January 2024	440,000	440,000
At 31 December 2024	440,000	440,000
Carrying amount
At 31 December 2024	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2024	8,130	8,130
At 31 December 2024	8,130	8,130
Depreciation
At 1 January 2024	7,850	7,850
Charge for the year	56	56
At 31 December 2024	7,906	7,906
Carrying amount
At 31 December 2024	224	224
At 31 December 2023	280	280

Structural Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Debtors

Current	Note	2024 £	2023 £
Trade debtors		37,149	38,756
Amounts owed by related parties	8	126,870	73,077
Other debtors		8,631	53,004
		172,650	164,837

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings		2	-
Trade creditors		22,653	22,295
Taxation and social security		10,333	2,327
Accruals and deferred income		2,176	2,136
		35,164	26,758

Structural Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

8	Related party transactions

Transactions with directors

2024	At 1 January 2024 £	Advances to director £	At 31 December 2024 £
Mr G Jones
Advances	-	8,630	8,630

9	Relationship between entity and parents

The parent of the smallest group in which these financial statements are consolidated is C-Probe Group Limited, incorporated in England.

The address of C-Probe Group Limited is:
Unit 2 Sherdley Road Industrial Estate
Wharton Road
St Helens
Lancashire
WA9 5AA