Mulberry Health Limited 06848971 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is physiotherapy services Digita Accounts Production Advanced 6.30.9574.0 true 06848971 2024-04-01 2025-03-31 06848971 2025-03-31 06848971 bus:OrdinaryShareClass1 2025-03-31 06848971 core:CurrentFinancialInstruments 2025-03-31 06848971 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 06848971 core:FurnitureFittings 2025-03-31 06848971 core:PlantMachinery 2025-03-31 06848971 bus:SmallEntities 2024-04-01 2025-03-31 06848971 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06848971 bus:FilletedAccounts 2024-04-01 2025-03-31 06848971 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06848971 bus:RegisteredOffice 2024-04-01 2025-03-31 06848971 bus:Director1 2024-04-01 2025-03-31 06848971 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 06848971 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06848971 bus:Agent1 2024-04-01 2025-03-31 06848971 core:Goodwill 2024-04-01 2025-03-31 06848971 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 06848971 core:ComputerEquipment 2024-04-01 2025-03-31 06848971 core:FurnitureFittings 2024-04-01 2025-03-31 06848971 core:PlantMachinery 2024-04-01 2025-03-31 06848971 core:ToolsEquipment 2024-04-01 2025-03-31 06848971 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-04-01 2025-03-31 06848971 countries:England 2024-04-01 2025-03-31 06848971 2024-03-31 06848971 core:FurnitureFittings 2024-03-31 06848971 core:PlantMachinery 2024-03-31 06848971 2023-04-01 2024-03-31 06848971 2024-03-31 06848971 bus:OrdinaryShareClass1 2024-03-31 06848971 core:CurrentFinancialInstruments 2024-03-31 06848971 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 06848971 core:FurnitureFittings 2024-03-31 06848971 core:PlantMachinery 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 06848971

Mulberry Health Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Mulberry Health Limited

Contents

Company Information | 1
Director's Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 9

Mulberry Health Limited

Company Information

Director | I W Grasier

Registered office | 53 Cortworth Road Ecclesall Sheffield South Yorkshire S11 9LN

Accountants | Wickersham Limited Eckington Business Centre 1 62 Market Street Eckington Sheffield S21 4JH

Mulberry Health Limited

Director's Report for the Year Ended 31 March 2025

The director presents his report and the financial statements for the year ended 31 March 2025.

Director of the company

The director who held office during the year was as follows:

I W Grasier

Principal activity

The principal activity of the company is physiotherapy services

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 19 November 2025

......................................... I W Grasier Director

Mulberry Health Limited

(Registration number: 06848971)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 26,709 | 29,325
Current assets |  |  |
Debtors | 5 | 180,655 | 172,657
Cash at bank and in hand |  | 478 | 478
|  | 181,133 | 173,135
Creditors: Amounts falling due within one year | 6 | (31,069) | (37,092)
Net current assets |  | 150,064 | 136,043
Total assets less current liabilities |  | 176,773 | 165,368
Provisions for liabilities |  | (5,075) | (5,572)
Net assets |  | 171,698 | 159,796
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 171,598 | 159,696
Shareholders' funds |  | 171,698 | 159,796

For the financial 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.

Director's 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 director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 19 November 2025

......................................... I W Grasier Director

Mulberry Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

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

The address of its registered office is:
53 Cortworth Road
Ecclesall
Sheffield
South Yorkshire
S11 9LN

These financial statements were authorised for issue by the director on 19 November 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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Mulberry Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet 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.

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
Equipment | 15% reducing balance
Fixtures and fittings | 15% reducing balance
Computer equipment | 25% straight line

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
Website costs | 25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Mulberry Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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 profit and loss account 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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Mulberry Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 April 2024 | 59,734 | 13,725 | 73,459
At 31 March 2025 | 59,734 | 13,725 | 73,459
Depreciation
At 1 April 2024 | 31,332 | 12,802 | 44,134
Charge for the year | 2,154 | 462 | 2,616
At 31 March 2025 | 33,486 | 13,264 | 46,750
Carrying amount
At 31 March 2025 | 26,248 | 461 | 26,709
At 31 March 2024 | 28,402 | 923 | 29,325

Mulberry Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | debtors

| 2025 £ | 2024 £
Other debtors | 180,655 | 172,657
| 180,655 | 172,657

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 6,993 | 6,544
Taxation and social security |  | 22,606 | 22,326
Accruals and deferred income |  | 720 | 720
Other creditors |  | 750 | 7,502
|  | 31,069 | 37,092

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | 6,993 | 6,544

Mulberry Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9 | Related party transactions

Summary of transactions with all entities with joint control or significant interest

108 Broomgrove Limited
(A company of which Mr I Grasier is a director and shareholder) During the year Mulberry Health Limited paid amounts totalling £8,000 to 108 Broomgrove Limited. At the balance sheet date the total amount due from 108 Broomgrove Limited was £178,836 (2024 - £170,836).