REGISTERED NUMBER: SC731552 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

LANAM HEALTHCARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Singh

Ms L J Miller

REGISTERED OFFICE:

Oakfield House 376-378 Brandon Street

Motherwell

ML1 1XA

REGISTERED NUMBER:

SC731552 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

77,544

67,485

CURRENT ASSETS

Debtors

5

641,367

467,439

Cash at bank and in hand

253,527

252,947

894,894

720,386

CREDITORS

Amounts falling due within one year

6

508,113

446,980

NET CURRENT ASSETS

386,781

273,406

TOTAL ASSETS LESS CURRENT LIABILITIES

464,325

340,891

PROVISIONS FOR LIABILITIES

19,386

-

NET ASSETS

444,939

340,891

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

444,839

340,791

444,939

340,891

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 10 December 2025 and were signed on its behalf by:

Mr M Singh - Director

1.	STATUTORY INFORMATION

Lanam Healthcare Ltd is a private company, limited by shares , registered in Scotland. 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 84 (2024 - 68 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

66,106

14,600

1,547

82,253

Additions

30,896

-

2,258

33,154

At 30 April 2025

97,002

14,600

3,805

115,407

DEPRECIATION

At 1 May 2024

10,048

4,334

386

14,768

Charge for year

19,272

2,567

1,256

23,095

At 30 April 2025

29,320

6,901

1,642

37,863

NET BOOK VALUE

At 30 April 2025

67,682

7,699

2,163

77,544

At 30 April 2024

56,058

10,266

1,161

67,485

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

273,373

232,595

Amounts owed by group undertakings

316,791

191,892

Other debtors

1,590

1,340

Prepayments and accrued income

49,613

41,612

641,367

467,439

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

63,121

51,195

Tax

39,024

92,809

Social security and other taxes

34,359

21,001

Other creditors

17,337

21,985

Pension

1,011

365

Credit card

3,310

3,248

Directors' current accounts

-

5,120

Accruals and deferred income

349,951

251,257

508,113

446,980

7.	FINANCIAL COMMITMENTS

Both The Royal Bank of Scotland PLC and Unity Trust Bank PLC hold a floating charge over the company.