Company registration number 07749849 (England and Wales)
COOMBE HEALTH ASSOCIATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
COOMBE HEALTH ASSOCIATES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
COOMBE HEALTH ASSOCIATES LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,597
2,708
Current assets
Debtors
4
49,454
205,353
Cash at bank and in hand
258,800
83,084
308,254
288,437
Creditors: amounts falling due within one year
5
(109,638)
(128,249)
Net current assets
198,616
160,188
Net assets
200,213
162,896
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
200,113
162,796
Total equity
200,213
162,896

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 October 2025 and are signed on its behalf by:
Dr T S Sekar
Director
Company registration number 07749849 (England and Wales)
COOMBE HEALTH ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

Coombe Health Associates Limited is a private company limited by shares incorporated in England and Wales. The registered office is Dipford House, Queens Square, Huddersfield Road, Honley, Holmfirth, West Yorkshire, England, HD9 6QZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on cost
Fixtures and fittings
33.33% on cost
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

COOMBE HEALTH ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

COOMBE HEALTH ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
COOMBE HEALTH ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024
70,946
Additions
1,500
At 31 May 2025
72,446
Depreciation and impairment
At 1 June 2024
68,238
Depreciation charged in the year
2,611
At 31 May 2025
70,849
Carrying amount
At 31 May 2025
1,597
At 31 May 2024
2,708
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
49,454
205,353
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
106,797
125,676
Other creditors
2,841
2,573
109,638
128,249
6
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors Loan
-
205,142
702,850
(858,768)
49,224
205,142
702,850
(858,768)
49,224
2025-05-31 2024-06-01 false false false 22 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr B Punukollu Dr T S Sekar 07749849 2024-06-01 2025-05-31 07749849 2025-05-31 07749849 2024-05-31 07749849 core:OtherPropertyPlantEquipment 2025-05-31 07749849 core:OtherPropertyPlantEquipment 2024-05-31 07749849 core:ShareCapital 2025-05-31 07749849 core:ShareCapital 2024-05-31 07749849 core:RetainedEarningsAccumulatedLosses 2025-05-31 07749849 core:RetainedEarningsAccumulatedLosses 2024-05-31 07749849 bus:Director2 2024-06-01 2025-05-31 07749849 core:PlantMachinery 2024-06-01 2025-05-31 07749849 core:FurnitureFittings 2024-06-01 2025-05-31 07749849 core:MotorVehicles 2024-06-01 2025-05-31 07749849 2023-06-01 2024-05-31 07749849 core:OtherPropertyPlantEquipment 2024-05-31 07749849 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 07749849 core:WithinOneYear 2025-05-31 07749849 core:WithinOneYear 2024-05-31 07749849 core:CurrentFinancialInstruments 2025-05-31 07749849 core:CurrentFinancialInstruments 2024-05-31 07749849 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07749849 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07749849 bus:FRS102 2024-06-01 2025-05-31 07749849 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 07749849 bus:Director1 2024-06-01 2025-05-31 07749849 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP