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Registration number: 04682292

Ideal Health Consultants Limited
Annual Report and Unaudited Financial Statements- Companies house filing
for the Year Ended 30 June 2025

Ideal Health Consultants Limited

(Registration number: 04682292)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 212 | 1,488
Tangible assets | 5 | 16,432 | 25,123
Investments | 6 | 1 | 2,098
|  | 16,645 | 28,709
Current assets |  |  |
Debtors | 7 | 1,793,926 | 2,023,525
Cash at bank and in hand |  | 205,964 | 63,966
|  | 1,999,890 | 2,087,491
Creditors: Amounts falling due within one year | 8 | (1,307,813) | (1,488,320)
Net current assets |  | 692,077 | 599,171
Total assets less current liabilities |  | 708,722 | 627,880
Creditors: Amounts falling due after more than one year | 8 | (396,433) | (213,576)
Provisions for liabilities |  | (23,494) | (6,281)
Net assets |  | 288,795 | 408,023
Capital and reserves |  |  |
Called up share capital |  | 7,917 | 5,000
Share premium reserve |  | 35,128 | -
Profit and loss account |  | 245,750 | 403,023
Shareholders' funds |  | 288,795 | 408,023

For the financial year ending 30 June 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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been 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 Income Statement.

Ideal Health Consultants Limited

(Registration number: 04682292)
Statement of Financial Position as at 30 June 2025

Approved and authorised by the Board on 2 December 2025 and signed on its behalf by:

......................................... Mr C D C Brimble Director
......................................... Mrs K A Rusbridge Director

Ideal Health Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY. United Kingdom.

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 financial statements are prepared in sterling, which is the functional currency of the entity.

Group accounts not prepared

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertaking comprise a small group.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.
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.

Tax

The tax expense for the period comprises 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.

Ideal Health Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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 statement of financial position 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
Short leasehold property | Straight line over the life of the lease
Fixtures and fittings | 25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Website development | Straight line over 2 years

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Dividends on equity shares are recognised in income when receivable.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Ideal Health Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

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.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 24 (2024 - 29).

Ideal Health Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Intangible assets

| Website development £ | Total £
Cost or valuation
At 1 July 2024 | 29,410 | 29,410
At 30 June 2025 | 29,410 | 29,410
Amortisation
At 1 July 2024 | 27,922 | 27,922
Amortisation charge | 1,276 | 1,276
At 30 June 2025 | 29,198 | 29,198
Carrying amount
At 30 June 2025 | 212 | 212
At 30 June 2024 | 1,488 | 1,488

5 | Tangible assets

| Short leasehold property £ | Fixtures and fittings £ | Total £
Cost or valuation
At 1 July 2024 | 12,301 | 115,405 | 127,706
Additions | - | 1,877 | 1,877
At 30 June 2025 | 12,301 | 117,282 | 129,583
Depreciation
At 1 July 2024 | 10,958 | 91,625 | 102,583
Charge for the year | 1,341 | 9,227 | 10,568
At 30 June 2025 | 12,299 | 100,852 | 113,151
Carrying amount
At 30 June 2025 | 2 | 16,430 | 16,432
At 30 June 2024 | 1,343 | 23,780 | 25,123

Ideal Health Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1 | 2,098

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 2,098
Disposals | (2,097)
At 30 June 2025 | 1
Provision
Carrying amount
At 30 June 2025 | 1
At 30 June 2024 | 2,098

7 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 851,058 | 609,813
Amounts owed by related parties | 11 | 740,019 | 756,515
Other debtors |  | 78,384 | 438,348
Prepayments |  | 107,016 | 144,716
Accrued income |  | 17,449 | 74,133
|  | 1,793,926 | 2,023,525

Ideal Health Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 9 | 48,143 | 39,365
Trade creditors |  | 293,205 | 316,176
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 11 | - | 2,097
Taxation and social security |  | 279,231 | 134,027
Accruals and deferred income |  | 634,968 | 984,678
Other creditors |  | 52,266 | 11,977
|  | 1,307,813 | 1,488,320

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 9 | 396,433 | 213,576

Creditors include finance loan and invoice finance creditors of £213,576 (2024 - £251,941) and £43,979 (2024 - nil) respectively, which are secured by way of debentures placing fixed and floating charges over the company's assets.

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Shareholder loans | 231,000 | -
Other borrowings | 165,433 | 213,576
| 396,433 | 213,576

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 48,143 | 39,365

Ideal Health Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

10 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 54,480 | 54,480
Later than one year and not later than five years | 154,360 | 208,840
| 208,840 | 263,320

The amount of non-cancellable operating lease payments recognised as an expense during the year was £57,859 (2024 - £50,425).

11 | Related party transactions

During the year the amounts below were advanced to the directors. Interest was charged on the loans at the HMRC beneficial loan interest rates prevailing during the year. The loans are unsecured and repayable on demand.
Two directors have also given personal guarantees in respect of the company's long-term finance loan.

Transactions with directors

2025 | At 1 July 2024 £ | Advances to director £ | Repayments by director £ | At 30 June 2025 £
Amounts advanced to Director A | 230,858 | 56,000 | (280,000) | 6,858
Amounts advanced to Director B | 39,840 | 5,431 | (41,000) | 4,271
| 270,698 | 61,431 | (321,000) | 11,129

2024 | At 1 July 2023 £ | Advances to director £ | Repayments by director £ | At 30 June 2024 £
Amounts advanced to Director A | 175,354 | 55,504 | - | 230,858
Amounts advanced to Director B | - | 39,840 | - | 39,840
| 175,354 | 95,344 | - | 270,698

Other transactions with directors

Two of the company's drectors made long-term loans to the company of £225,000 during the year. Interest on the loans is charged to the company at a fixed rate of 8% per annum. At the year end the loan balance including accrued interest was £231,000 (2024 - nil). The loans are unsecured and are due to be repaid in full in February 2029.