PRIMARY CARE DEVELOPMENT HARINGEY LTD


Directors	Beeley-Fox, Timothy Giles Crispin
	Hamlyn, Charlotte Louise, Dr
	Patel, Sheena, Dr
	Williams, Catherine Eugenie Goodall


Registered Address	48 Station Road
	London
	N22 7TY


Registered Number	14178937 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	982,636		2,032,696
Cash at bank and on hand		2,561,643		1,200,614
		3,544,279		3,233,310
Creditors amounts falling due within one year	4	(3,544,054)		(3,233,292)
Net current assets (liabilities)			225		18
Total assets less current liabilities			225		18
Net assets			225		18
Capital and reserves
Profit and loss account			225		18
Reserves			225		18

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 4 December 2025, and are signed on its behalf by:

Hamlyn, Charlotte Louise, Dr
Director
Registered Company No. 14178937

PRIMARY CARE DEVELOPMENT HARINGEY LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by guarantee without share capital and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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 and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.

Turnover policy

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 and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.

	Revenue from rendering of services
	Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.

Revenue from rendering of services

Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	49		49

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	300,715	1,469,708
Other debtors	227,335	87,873
Prepayments and accrued income	454,586	475,115
Total	982,636	2,032,696

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,107,713	815,293
Taxation and social security	49	-
Accrued liabilities and deferred income	2,436,292	2,417,999
Total	3,544,054	3,233,292

5.	Change in reporting period and impact on comparability
	During the previous financial year, the company changed its year-end from 30 June 2024 to 31 March 2024 to align the company’s financial year with that of Haringey GP Group Limited. As a result of this change, the financial statements presented for the previous period cover a shorter reporting period of 9 months from 01 July 2023 to 31 March 2024. Impact on Comparability The change in the reporting period affects the comparability of the financial statements. The financial information for the previous period is not directly comparable to the current year, which covers a full fiscal year from 1 April 2024 to 31 March 2025.

Change in reporting period and impact on comparability

During the previous financial year, the company changed its year-end from 30 June 2024 to 31 March 2024 to align the company’s financial year with that of Haringey GP Group Limited. As a result of this change, the financial statements presented for the previous period cover a shorter reporting period of 9 months from 01 July 2023 to 31 March 2024.

Impact on Comparability

The change in the reporting period affects the comparability of the financial statements. The financial information for the previous period is not directly comparable to the current year, which covers a full fiscal year from 1 April 2024 to 31 March 2025.