Complete Diagnostics Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11793798

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		188,500		81,309

			188,500		81,309
CURRENT ASSETS
Stocks	5	24,331		136,794
Debtors	6	80,828		92,339
Cash at bank and in hand		209,518		83,393

		314,677		312,526
Creditors: Amounts Falling Due Within One Year	7	(241,620 )		(188,785 )

NET CURRENT ASSETS (LIABILITIES)			73,057		123,741

TOTAL ASSETS LESS CURRENT LIABILITIES			261,557		205,050

Creditors: Amounts Falling Due After More Than One Year	8		(80,267 )		(150 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,625 )		(1,085 )

NET ASSETS			165,665		203,815

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			165,664		203,814

SHAREHOLDERS' FUNDS			165,665		203,815

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Complete Diagnostics Limited

Balance Sheet (continued)

As At 31 December 2024

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Bolton

Director

29 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Complete Diagnostics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11793798 . The registered office is Unit 503 Queensway Business Park, Queensway Hadley Park, Telford, Shropshire, TF1 7UL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing balance
Motor Vehicles	20% Reducing balance
Fixtures & Fittings	20% Reducing balance
Computer Equipment	25% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Complete Diagnostics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2023: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2024	22,801	112,246	5,963	5,568	146,578
Additions	140,000	9,380	13,609	-	162,989
Disposals	-	(52,496 )	-	-	(52,496 )

As at 31 December 2024	162,801	69,130	19,572	5,568	257,071

Depreciation
As at 1 January 2024	8,173	52,678	2,201	2,217	65,269
Provided during the period	16,194	11,998	3,474	838	32,504
Disposals	-	(29,202 )	-	-	(29,202 )

As at 31 December 2024	24,367	35,474	5,675	3,055	68,571

Net Book Value
As at 31 December 2024	138,434	33,656	13,897	2,513	188,500

As at 1 January 2024	14,628	59,568	3,762	3,351	81,309

5. Stocks

	2024	2023
	£	£
Finished goods	24,331	136,794

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	72,626	86,341
Prepayments and accrued income	7,261	5,323
Other debtors	675	675
Amounts owed by associates	266	-

	80,828	92,339

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Complete Diagnostics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	42,098	96,584
Bank loans and overdrafts	22,400	364
Corporation tax	21,798	13,871
Other taxes and social security	1,490	233
VAT	23,089	13,216
Other creditors	121,511	62,768
Accruals and deferred income	150	-
Director's loan account	9,084	-
Amounts owed to group undertakings	-	1,749

	241,620	188,785

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	80,267	-
Other creditors	-	150

	80,267	150

9. Secured Creditors

	2024		2023
	£		£
Bank loans and overdrafts	102,667		-

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2024	2023
	£	£
Not later than one year	17,720	-
Later than one year and not later than five years	8,860	-

	26,580	-

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