REGISTERED NUMBER: 07179001 (England and Wales)

C & A HEALTHCARE LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2025

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Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C A Gorman

A E Gorman

REGISTERED OFFICE:

1st Floor Dart House

St. Georges Square

Bolton

BL1 2HB

REGISTERED NUMBER:

07179001 (England and Wales)

ACCOUNTANTS:

SCCA Limited T/a Stafford & Co

Chartered Accountants

3 The Studios

320 Chorley Old Road

Bolton

Lancashire

BL1 4JU

FIXED ASSETS

Tangible assets

4

11,822

12,261

Investments

5

141,949

141,949

Investment property

6

259,310

259,310

413,081

413,520

CURRENT ASSETS

Debtors

7

8,676

5,807

Cash at bank

12,715

10,605

21,391

16,412

CREDITORS

Amounts falling due within one year

8

23,934

24,981

NET CURRENT LIABILITIES

(2,543

)

(8,569

)

TOTAL ASSETS LESS CURRENT LIABILITIES

410,538

404,951

CREDITORS

Amounts falling due after more than one year

9

2,134

11,667

NET ASSETS

408,404

393,284

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

408,402

393,282

408,404

393,284

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

A E Gorman - Director

1.	STATUTORY INFORMATION

C & A Healthcare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced

for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:

- the Company has transferred to the buyer the significant risks and rewards of ownership of the

goods;

- the Company retains neither continuing managerial involvement to the degree usually associated

with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

-it is probable that the economic benefits associated with the transaction will flow to the Company;

and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is

passed.

Tangible fixed assets

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

Plant and machinery etc

-

25% reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised

initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in

fair value are recognised in profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

125,713

Additions

3,501

At 31 March 2025

129,214

DEPRECIATION

At 1 April 2024

113,452

Charge for year

3,940

At 31 March 2025

117,392

NET BOOK VALUE

At 31 March 2025

11,822

At 31 March 2024

12,261

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

141,949

NET BOOK VALUE

At 31 March 2025

141,949

At 31 March 2024

141,949

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

259,310

NET BOOK VALUE

At 31 March 2025

259,310

At 31 March 2024

259,310

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

774

5,025

Other debtors

7,902

782

8,676

5,807

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

11,850

2,646

Taxation and social security

-

5,062

Other creditors

2,084

7,273

23,934

24,981

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,134

11,667

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is not known.

The company is controlled by Mr C Gorman and Mrs A Gorman by virtue of their shareholding.

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