H & A Medical Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13223643

H & A MEDICAL SERVICES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 May 2025

H & A MEDICAL SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION

31 May 2025

	31 May 25		29 Feb 24
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		58,751		3,029

CURRENT ASSETS

Debtors	6	103,185	102,000
Cash at bank and in hand		103,420	57,247
		---------	---------
		206,605	159,247

CREDITORS: amounts falling due within one year	7	21,240		23,742
		---------		---------
NET CURRENT ASSETS			185,365		135,505
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			244,116		138,534

PROVISIONS	14,688	757
	---------	---------
NET ASSETS	229,428	137,777
	---------	---------

CAPITAL AND RESERVES

Called up share capital fully paid	100	100
Profit and loss account	229,328	137,677
	---------	---------
SHAREHOLDERS FUNDS	229,428	137,777
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 31 May 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 financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

H & A MEDICAL SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 24 November 2025 , and are signed on behalf of the board by:

Dr H G Bilolikar

Director

Company registration number: 13223643

H & A MEDICAL SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 1 MARCH 2024 TO 31 MAY 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England. The address of the registered office is Headlands House 1 Kings Court, Kettering Parkway, Kettering, NN15 6WJ, England.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Equipment	-	25% reducing balance

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the period amounted to 2 (2024: 2 ).

5. TANGIBLE ASSETS

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 March 2024	4,260	–	898	5,158
Additions	–	55,880	996	56,876
	-------	--------	-------	--------
At 31 May 2025	4,260	55,880	1,894	62,034
	-------	--------	-------	--------
Depreciation
At 1 March 2024	1,610	–	519	2,129
Charge for the period	828	–	326	1,154
	-------	--------	-------	--------
At 31 May 2025	2,438	–	845	3,283
	-------	--------	-------	--------
Carrying amount
At 31 May 2025	1,822	55,880	1,049	58,751
	-------	--------	-------	--------
At 29 February 2024	2,650	–	379	3,029
	-------	--------	-------	--------

6. DEBTORS

	31 May 25	29 Feb 24
	£	£
Other debtors	103,185	102,000
	---------	---------

7. CREDITORS: amounts falling due within one year

	31 May 25	29 Feb 24
	£	£
Corporation tax	18,809	20,925
Other creditors	2,431	2,817
	--------	--------
	21,240	23,742
	--------	--------