Company No: 08123142 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

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

	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

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