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Unaudited Financial Statements Crowther Medical Imaging Limited For the year ended 31 March 2025 Registered number: NI677502
Crowther Medical Imaging Limited
Company Information
Directors | S Crowther
| V Crowther
Registered number | NI677502
Registered office | 36a Ballymullan Road
| Crawfordsburn
| Bangor
| BT19 1JG
Accountants | Grant Thornton Advisors (NI) LLP
| Chartered Accountants
| 12 - 15 Donegall Square West
| Belfast
| BT1 6JH
Bankers | Ulster Bank
| PO Box 232
| 11-16 Donegall Square East
| Belfast
| BT1 5UB
Crowther Medical Imaging Limited
Contents
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5 - 10
Independent Accountant's Report to the directors of the unaudited financial statements of Crowther Medical Imaging Limited for the year ended 31 March 2025 In order to assist you fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Crowther Medical Imaging Limited for the year ended 31 March 2025, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes to the financial statements, including a summary of significant accounting policies, from the company's accounting records and from information and explanations you have given to us. The financial statements have been prepared on the basis set out in the notes to the financial statements. This report is made solely to the directors of Crowther Medical Imaging Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely that we might compile the financial statements that we have been engaged to compile, report to the company's directors that we have done so and state those matters that we have agreed to state to the directors of Crowther Medical Imaging Limited, as a body, 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 Crowther Medical Imaging Limited and its directors, as a body, for our work or for this report. We have carried out this engagement in accordance with International Standard on Related Services 4410 (Revised) Compilation Engagements issued by the International Auditing and Assurance Standards Board (the ‘IAASB’’) and have complied with the ethical guidance laid down by the IESBA Code and Chartered Accountants Ireland relating to members undertaking the compilation of financial statements. You have approved the financial statements for the year ended 31 March 2025 and you have acknowledged on the Balance Sheet as at 31 March 2025 your duty to ensure that Crowther Medical Imaging Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view in accordance with the Companies Act 2006. You consider that Crowther Medical Imaging Limited is exempt from the statutory audit requirement for the year ended 31 March 2025. We have not been instructed to carry out an audit or review the financial statements of Crowther Medical Imaging Limited. 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 statutory financial statements.
Grant Thornton Advisors (NI) LLP |
Chartered Accountants 12 - 15 Donegall Square West Belfast BT1 6JH |
Date: 4 November 2025 Page 1
Crowther Medical Imaging Limited Registered number:NI677502
Balance Sheet As at 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Tangible assets | 5 |  | - |  | -
|  |  | - |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 423,076 |  | 401,089 |
Cash at bank and in hand | 7 | 9,760 |  | 31,856 |
|  | 432,836 |  | 432,945 |
Creditors: amounts falling due within one year | 8 | (106,185) |  | (111,008) |
Net current assets |  |  | 326,651 |  | 321,937
Total assets less current liabilities |  |  | 326,651 |  | 321,937
Net assets |  |  | 326,651 |  | 321,937
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 2 |  | 2
Profit and loss account | 10 |  | 326,649 |  | 321,935
|  |  | 326,651 |  | 321,937
Page 2
Crowther Medical Imaging Limited Registered number:NI677502
Balance Sheet (continued) As at 31 March 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 November 2025.
S Crowther
Director
The notes on pages 5 to 10 form part of these financial statements. Page 3
Crowther Medical Imaging Limited
Statement of Changes in Equity For the year ended 31 March 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 2 | 321,935 | 321,937
Profit for the year | - | 274,714 | 274,714
Dividends: Equity capital | - | (270,000) | (270,000)
At 31 March 2025 | 2 | 326,649 | 326,651
Statement of Changes in Equity For the year ended 31 March 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2023 | 2 | 354,710 | 354,712
Profit for the year | - | 367,225 | 367,225
Dividends: Equity capital | - | (400,000) | (400,000)
At 31 March 2024 | 2 | 321,935 | 321,937
| The notes on pages 5 to 10 form part of these financial statements.
Page 4
Crowther Medical Imaging Limited
Notes to the Financial Statements For the year ended 31 March 2025
1. | General information
Crowther Medical Imaging Limited is a private company limited by shares and incorporated in Northern Ireland. The registered office is 36a Ballymullan Road, Crawfordsburn, Bangor, BT19 1JG. The principal business activity is general medical practice activities. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The financial statements are presented in Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 5
Crowther Medical Imaging Limited
Notes to the Financial Statements For the year ended 31 March 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 6
Crowther Medical Imaging Limited
Notes to the Financial Statements For the year ended 31 March 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 7
Crowther Medical Imaging Limited
Notes to the Financial Statements For the year ended 31 March 2025 2.Accounting policies (continued)
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
Estimates and judgments are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company makes estimates and assumptions concerning the future, which can involve a high degree of judgment or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below: a) Useful economic lives of tangible assets The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on future investments, economic utilisation and the physical condition of the assets.
4. | Employees
The average monthly number of employees, including directors, during the year was 2 (2024 -2). Page 8
Crowther Medical Imaging Limited
Notes to the Financial Statements For the year ended 31 March 2025
5. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 April 2024 | 9,682
| At 31 March 2025 | 9,682
| Depreciation |
| At 1 April 2024 | 9,682
| At 31 March 2025 | 9,682
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 418,088 | 395,889
| Prepayments and accrued income | 4,988 | 5,200
|  | 423,076 | 401,089
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 9,760 | 31,856
|  | 9,760 | 31,856
Page 9
Crowther Medical Imaging Limited
Notes to the Financial Statements For the year ended 31 March 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 95,305 | 107,708
| Other taxation and social security | 7,280 | -
| Accruals and deferred income | 3,600 | 3,300
|  | 106,185 | 111,008
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 -2) Ordinary shares of £1.00 each | 2 | 2
10. | Reserves
Profit and loss account This includes all current and prior period retained profits and losses.
11. | Related party transactions
| In the year the company was repaid net funds of £1,066 from the directors. At the balance sheet date the amount owed by the directors was £290,410 (2024: £291,476). The loan is unsecured, interest free and repayable upon demand.
12. | Controlling party
The company is under the control of Mr S Crowther and Mrs V Crowther by virtue of their shareholdings in the company.
Page 10