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Company No: 08123142 (England and Wales)

# BANS HEALTHCARE LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

BANS HEALTHCARE LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

BANS HEALTHCARE LIMITED

## COMPANY INFORMATION

For the financial year ended 31 July 2025
BANS HEALTHCARE LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 July 2025

DIRECTORS | B Dhir
| N Dhir

REGISTERED OFFICE | Fawdon Park Pharmacy
| 9 Fawdon Park Road
| Newcastle Upon Tyne
| NE3 2PE
| United Kingdom

COMPANY NUMBER | 08123142 (England and Wales)

ACCOUNTANT | S&W Partners Newcastle Limited
| 17 Queens Lane
| Newcastle
| NE1 1RN

BANS HEALTHCARE LIMITED

## BALANCE SHEET

As at 31 July 2025
BANS HEALTHCARE LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 472,500 |  | 540,000
Tangible assets | 4 | 39,439 |  | 45,246
|  | 511,939 |  | 585,246
Current assets |  |  |  |
Stocks |  | 36,655 |  | 48,291
Debtors | 5 | 172,432 |  | 160,100
Cash at bank and in hand |  | 71,912 |  | 55,437
|  | 280,999 |  | 263,828
Creditors: amounts falling due within one year | 6 | ( 142,493) |  | ( 118,216)
Net current assets |  | 138,506 |  | 145,612
Total assets less current liabilities |  | 650,445 |  | 730,858
Provision for liabilities |  | ( 415) |  | ( 1,867)
Net assets |  | 650,030 |  | 728,991
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 649,930 |  | 728,891
Total shareholders' funds |  | 650,030 |  | 728,991

For the financial year ending 31 July 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 financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bans Healthcare Limited (registered number: 08123142) were approved and authorised for issue by the Board of Directors on 01 December 2025. They were signed on its behalf by:

B Dhir Director |

BANS HEALTHCARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
BANS HEALTHCARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Bans Healthcare Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fawdon Park Pharmacy, 9 Fawdon Park Road, Newcastle Upon Tyne, NE3 2PE, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Bans Healthcare Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

##### Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the
reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

##### Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

##### Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill | 20 years straight line

##### Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Vehicles | 25 % reducing balance
Fixtures and fittings | 15 % reducing balance

##### Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items

##### Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 12 |  | 12

Average no of employees taken same as last year, due to absence of payroll records in current year.

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 August 2024 | 1,350,000 |  | 1,350,000
At 31 July 2025 | 1,350,000 |  | 1,350,000
Accumulated amortisation |  |  |
At 01 August 2024 | 810,000 |  | 810,000
Charge for the financial year | 67,500 |  | 67,500
At 31 July 2025 | 877,500 |  | 877,500
Net book value |  |  |
At 31 July 2025 | 472,500 |  | 472,500
At 31 July 2024 | 540,000 |  | 540,000

#### 4. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 August 2024 | 59,653 |  | 121,112 |  | 180,765
Additions | 0 |  | 1,665 |  | 1,665
At 31 July 2025 | 59,653 |  | 122,777 |  | 182,430
Accumulated depreciation |  |  |  |  |
At 01 August 2024 | 53,755 |  | 81,764 |  | 135,519
Charge for the financial year | 1,475 |  | 5,997 |  | 7,472
At 31 July 2025 | 55,230 |  | 87,761 |  | 142,991
Net book value |  |  |  |  |
At 31 July 2025 | 4,423 |  | 35,016 |  | 39,439
At 31 July 2024 | 5,898 |  | 39,348 |  | 45,246

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 156,505 |  | 143,394
Other debtors | 15,927 |  | 16,706
| 172,432 |  | 160,100

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 73,531 |  | 72,133
Taxation and social security | 60,860 |  | 40,057
Other creditors | 8,102 |  | 6,026
| 142,493 |  | 118,216