REGISTERED NUMBER: 11729981 (England and Wales)

UNITY PRIMARY CARE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Dr K Ahmed

Dr M Kainth

Dr K Krishan

Dr V Rai

Dr I Martin

Dr K J Gill

SECRETARY:

Velocity Company Secretarial Services

REGISTERED OFFICE:

Pennfields Medical Centre

Upper Zoar Street

Wolverhampton

WV3 0JH

REGISTERED NUMBER:

11729981 (England and Wales)

ACCOUNTANTS:

TCA (Shrewsbury) LLP

Third Floor

21 St Mary's Street

Shrewsbury

Shropshire

SY1 1ED

CURRENT ASSETS

Debtors

5

301,695

327,279

Cash at bank

1,022,273

1,230,032

1,323,968

1,557,311

CREDITORS

Amounts falling due within one year

6

759,906

1,032,118

NET CURRENT ASSETS

564,062

525,193

TOTAL ASSETS LESS CURRENT LIABILITIES

564,062

525,193

CAPITAL AND RESERVES

Called up share capital

8

13

13

Retained earnings

564,049

525,180

SHAREHOLDERS' FUNDS

564,062

525,193

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 13 December 2025 and were signed on its behalf by:

Dr K Ahmed - Director

1.	STATUTORY INFORMATION

Unity Primary Care Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 11729981 and registered office address is:

Pennfields Medical Centre

Upper Zoar Street

Wolverhampton

WV3 0JH

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, excluding discounts, rebates, value added tax and other sales taxes. Any amounts received prior to the rights of that income passing to the company is deferred. Income is also deferred if it has been received in advance of the period in which the intended associated expenditure will be made. Some of the income of the company is received under agreed contracts with the NHS. This income is not specifically invoiced, but paid under the terms of the individual contract.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted as the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment of loss is the current effective interest rate determined under the contract.

Taxation

Taxation for the year comprises current 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 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 statement of financial position date.

There is no deferrred tax recognised.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Interest income

Interest income is recognised in th Profit and loss account using the effective interest method.

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the Profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Balance sheet.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

1,799

DEPRECIATION

At 1 April 2024

and 31 March 2025

1,799

NET BOOK VALUE

At 31 March 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

301,695

327,279

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

744,364

1,011,437

Taxation and social security

11,342

16,841

Other creditors

4,200

3,840

759,906

1,032,118

7.	FINANCIAL INSTRUMENTS

2025

2024

£

£

Financial assets

Financial assets measured at fair value through profit or loss

1,022,272

1,230,032

Financial assets that are debt instruments measured at amortised cost

301,695

327,279

1,323,967

1,557,311

Financial liabilities

Financial liabilities measured at amortised cost

(759,906

)

(1,032,118

)

(759,906

)

(1,032,118

)

Financial assets measured at fair value through profit or loss comprise the cash at bank.

Financial assets measured at amortised cost comprise trade debtors and other debtors.

Financial liabilities measured at amortised cost comprise trade and other creditors and accruals.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

12

A

12

12

12

1

B

1

1

1

13

13

9.	OTHER FINANCIAL COMMITMENTS

At 31 March 2025, the company had an annual commitment under a rental arrangement of £30,000 (2024– £30,000)

10.	RELATED PARTY DISCLOSURES

During the year, transactions took place between the company and the directors, limited companies controlled by the directors and partnerships in which the directors are partners. All such transactions were concluded under normal market conditions.