REGISTERED NUMBER: 03127691 (England and Wales)

Financial Statements

for the Period

1 December 2023 to 31 March 2025

for

Middleton Healthcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H Patel

P Takkallapally

REGISTERED OFFICE:

The Oval

57 New Walk

Leicester

LE1 7EA

REGISTERED NUMBER:

03127691 (England and Wales)

Fixed assets

Tangible assets

4

5,168

88,385

Current assets

Stocks

51,750

53,219

Debtors

5

244,312

131,312

Investments

6

50

50

Cash at bank

66,832

39,132

362,944

223,713

Creditors

Amounts falling due within one year

7

172,148

136,880

Net current assets

190,796

86,833

Total assets less current liabilities

195,964

175,218

Provisions for liabilities

4,427

4,427

Net assets

191,537

170,791

Capital and reserves

Called up share capital

100

100

Retained earnings

191,437

170,691

191,537

170,791

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

The members have not required the company to obtain an audit of its financial statements for the period 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 8 September 2025 and were signed on its behalf by:

P Takkallapally - Director

H Patel - Director

1.	Statutory information

Middleton 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

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.

3.	Employees and directors

The average number of employees during the period was 5 (2023 - 5 ) .

4.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 December 2023

130,581

37,125

167,706

Disposals

(130,581

)

-

(130,581

)

At 31 March 2025

-

37,125

37,125

Depreciation

At 1 December 2023

51,293

28,028

79,321

Charge for period

1,523

3,929

5,452

Eliminated on disposal

(52,816

)

-

(52,816

)

At 31 March 2025

-

31,957

31,957

Net book value

At 31 March 2025

-

5,168

5,168

At 30 November 2023

79,288

9,097

88,385

5.

Debtors: amounts falling due within one year

31.3.25

30.11.23

£

£

Trade debtors

427

106,947

Other debtors

243,885

24,365

244,312

131,312

6.	Current asset investments

31.3.25

30.11.23

£

£

Other

50

50

7.

Creditors: amounts falling due within one year

31.3.25

30.11.23

£

£

Trade creditors

137,043

126,771

Taxation and social security

28,535

3,187

Other creditors

6,570

6,922

172,148

136,880