Registration number: 13560602

South Dales Healthcare Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

South Dales Healthcare Ltd

Company Information

Directors	Dr P Blackwell Dr J M W Lewis

Company secretary

L Donohoe

Registered office

Unit 2 Spire House Waterside Road Ashbourne Derbyshire DE6 1DG

Accountants

Coates and Partners Limited The Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

South Dales Healthcare Ltd

(Registration number: 13560602)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	52,486	112,382
Current assets
Debtors	5	196,378	207,889
Cash at bank and in hand		164,264	275,604
		360,642	483,493
Creditors: Amounts falling due within one year	6	(217,753)	(292,420)
Net current assets		142,889	191,073
Total assets less current liabilities		195,375	303,455
Creditors: Amounts falling due after more than one year	6	-	(145,057)
Provisions for liabilities		(1,800)	-
Net assets		193,575	158,398
Capital and reserves
Called up share capital		260	260
Retained earnings		193,315	158,138
Shareholders' funds		193,575	158,398

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.

Directors' 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 directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

South Dales Healthcare Ltd

(Registration number: 13560602)
Balance Sheet as at 31 March 2025 (continued)

Approved and authorised by the Board on 6 November 2025 and signed on its behalf by:
 

......................................... Dr P Blackwell Director

......................................... Dr J M W Lewis Director

South Dales Healthcare Ltd

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 and Wales registration number: 13560602.

The address of its registered office is:
Unit 2 Spire House
Waterside Road
Ashbourne
Derbyshire
DE6 1DG
England

These financial statements were authorised for issue by the Board on 6 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.

The presentation currency is £ sterling.

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.

South Dales Healthcare Ltd

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

2	Accounting policies (continued)

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.

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
Fixtures and fittings	15% reducing balance basis
Plant and machinery	25% reducing balance basis
Motor vehicles	15% reducing balance basis
Computer equipment	33.33% straight line basis

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.

South Dales Healthcare Ltd

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

2	Accounting policies (continued)

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.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 30 (2024 - 28).

South Dales Healthcare Ltd

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

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	24,678	98,223	19,321	142,222
Additions	245	-	444	689
Disposals	-	(54,420)	(6,412)	(60,832)
At 31 March 2025	24,923	43,803	13,353	82,079
Depreciation
At 1 April 2024	5,753	18,726	5,361	29,840
Charge for the year	3,908	5,241	3,555	12,704
Eliminated on disposal	-	(9,864)	(3,087)	(12,951)
At 31 March 2025	9,661	14,103	5,829	29,593
Carrying amount
At 31 March 2025	15,262	29,700	7,524	52,486
At 31 March 2024	18,925	79,497	13,960	112,382

5

Debtors

Current	2025 £	2024 £
Trade debtors	166,186	140,021
Prepayments	30,187	59,000
Other debtors	5	8,868
	196,378	207,889

South Dales Healthcare Ltd

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

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	20,287	20,286
Taxation and social security	23,903	12,298
Accruals and deferred income	94,419	77,909
Other creditors	79,144	181,927
	217,753	292,420