South Sefton Primary Healthcare Ltd 31/03/2025 iXBRL

Company registration number: 10831569

South Sefton Primary Healthcare Ltd

Unaudited filleted financial statements

31 March 2025

South Sefton Primary Healthcare Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

South Sefton Primary Healthcare Ltd

Directors and other information


	Directors	Dr Gustavo Adolfo Berni
		Dr Massimo Gozzelino
		Mrs Karen McCracken
		Dr Hannah Brooks


	Company number	10831569


	Registered office	G01-G02 Biz Hub
		Canal Street
		Bootle
		L20 8AH


	Business address	G01-G02 Biz Hub
		Canal Street
		Bootle
		Merseyside
		L20 8AH


	Accountants	Forshaws Accountants Limited
		Crossens Way Business Park
		Crossens Way
		Southport
		Merseyside
		PR9 9LY

South Sefton Primary Healthcare Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of South Sefton Primary Healthcare Ltd

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of South Sefton Primary Healthcare Ltd for the year ended 31 March 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of South Sefton Primary Healthcare Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of South Sefton Primary Healthcare Ltd and state those matters that we have agreed to state to the board of directors of South Sefton Primary Healthcare Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than South Sefton Primary Healthcare Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that South Sefton Primary Healthcare Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of South Sefton Primary Healthcare Ltd. You consider that South Sefton Primary Healthcare Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of South Sefton Primary Healthcare Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Forshaws Accountants Limited

Chartered Accountants

Crossens Way Business Park

Crossens Way

Southport

Merseyside

PR9 9LY

12 December 2025

South Sefton Primary Healthcare Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	746		878
		_______		_______
			746		878

Current assets
Debtors	6	624,942		1,202,657
Cash at bank and in hand		2,081,189		1,246,082
		_______		_______
		2,706,131		2,448,739
Creditors: amounts falling due
within one year	7	( 669,423)		( 640,422)
		_______		_______
Net current assets			2,036,708		1,808,317
			_______		_______
Total assets less current liabilities			2,037,454		1,809,195

			_______		_______
Net assets			2,037,454		1,809,195
			_______		_______

Capital and reserves
Called up share capital	8		5		5
Profit and loss account			2,037,449		1,809,190
			_______		_______
Shareholders funds			2,037,454		1,809,195
			_______		_______

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:

Dr Gustavo Adolfo Berni

Director

Company registration number: 10831569

South Sefton Primary Healthcare Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is G01-G02 Biz Hub, Canal Street, Bootle, L20 8AH.

The principal activity of the company is that of providing general medical services.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

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

Going concern

The directors believe that the company is experiencing good levels of profitability, and that it is well placed to manage its business risks successfully. Accordingly they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15% Reducing balance
Computer equipment	-	33% Straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 113 (2024: 91 ).

5. Tangible assets

	Fixtures, fittings and equipment	Computer equipment	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	1,772	4,732	6,504
	_______	_______	_______
Depreciation
At 1 April 2024	894	4,732	5,626
Charge for the year	132	-	132
	_______	_______	_______
At 31 March 2025	1,026	4,732	5,758
	_______	_______	_______
Carrying amount
At 31 March 2025	746	-	746
	_______	_______	_______
At 31 March 2024	878	-	878
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	604,091	1,193,524
Other debtors	20,851	9,133
	_______	_______
	624,942	1,202,657
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	425,785	403,892
Corporation tax	77,083	-
Social security and other taxes	117,985	185,516
Other creditors	48,570	51,014
	_______	_______
	669,423	640,422
	_______	_______

8. Called up share capital

Issued and called up

	2025		2024
	No	£	No	£
A Ordinary shares of £ 1.00 each	4	4	5	5
	_______	_______	_______	_______

Issued and partly paid

	2025		2024
	No	£	No	£
A Ordinary shares of £ 1.00 each - £ - paid	4	-	5	-
	_______	_______	_______	_______

9. Controlling party

The company is not under the control of any one individual.