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Company Registration No. NI663601 (Northern Ireland)
HEALTHELOCUM LTD Unaudited accounts for the year ended 31 March 2025
HEALTHELOCUM LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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HEALTHELOCUM LTD Company Information for the year ended 31 March 2025
Directors
Geoffrey Mulligan Sarah Claire Mulligan
Secretary
Sarah Claire Mulligan
Company Number
NI663601 (Northern Ireland)
Registered Office
Rosemary Cottage 14 Derrygore Road Enniskillen Fermanagh BT74 4FH N Ireland
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
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Accountants' report to the Board of Directors on the unaudited financial statements of HEALTHELOCUM LTD for the year ended 31 March 2025
In accordance with our engagement letter dated 1 July 2025, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made solely to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors as a body, for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Chartered Accountants Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet for the year ended 31 March 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
MacNeary Rasdale & Co. Ltd Chartered Accountants Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW 17 October 2025
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HEALTHELOCUM LTD Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,200
5,600
Current assets
Debtors
5
15,000
10,000
Cash at bank and in hand
5,390
7,949
20,390
17,949
Creditors: amounts falling due within one year
6
(16,856)
(14,728)
Net current assets
3,534
3,221
Net assets
7,734
8,821
Capital and reserves
Called up share capital
100
100
Profit and loss account
7,634
8,721
Shareholders' funds
7,734
8,821
For the year ending 31 March 2025 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 directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2025 and were signed on its behalf by
Geoffrey Mulligan Director Company Registration No. NI663601
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HEALTHELOCUM LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
HEALTHELOCUM LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI663601. The registered office is Rosemary Cottage, 14 Derrygore Road, Enniskillen, Fermanagh, BT74 4FH, N Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2024
7,000
At 31 March 2025
7,000
Depreciation
At 1 April 2024
1,400
Charge for the year
1,400
At 31 March 2025
2,800
Net book value
At 31 March 2025
4,200
At 31 March 2024
5,600
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
5,000
-
Amounts falling due after more than one year
Other debtors
10,000
10,000
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HEALTHELOCUM LTD Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
15,356
13,228
Accruals
1,500
1,500
16,856
14,728
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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