Midlands Community Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05500202

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		15,852		29,738

			15,852		29,738
CURRENT ASSETS
Debtors	6	484,454		322,359
Cash at bank and in hand		135,716		280,777

		620,170		603,136
Creditors: Amounts Falling Due Within One Year	7	(153,881 )		(157,384 )

NET CURRENT ASSETS (LIABILITIES)			466,289		445,752

TOTAL ASSETS LESS CURRENT LIABILITIES			482,141		475,490

Creditors: Amounts Falling Due After More Than One Year	8		(30,196 )		(47,855 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,963 )		(7,434 )

NET ASSETS			447,982		420,201

CAPITAL AND RESERVES
Called up share capital	11		1,000		640
Share premium account			80		80
Capital redemption reserve			360		360
Profit and Loss Account			446,542		419,121

SHAREHOLDERS' FUNDS			447,982		420,201

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Midlands Community Services Ltd

Balance Sheet (continued)

As At 31 March 2025

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.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr A Ahmed

Director

22 December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Midlands Community Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05500202 . The registered office is The Surgery Kiddemore Green Road, Brewood, Stafford, ST19 9BQ.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from medical services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery	Straight line over 4 years
Motor Vehicles	Straight line over 4 years

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Midlands Community Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

2.7. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	150,000

As at 31 March 2025	150,000

Amortisation
As at 1 April 2024	150,000

As at 31 March 2025	150,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	4,887	57,000	61,887
Additions	1,117	-	1,117

As at 31 March 2025	6,004	57,000	63,004

...CONTINUED

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Midlands Community Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	3,649	28,500	32,149
Provided during the period	753	14,250	15,003

As at 31 March 2025	4,402	42,750	47,152

Net Book Value
As at 31 March 2025	1,602	14,250	15,852

As at 1 April 2024	1,238	28,500	29,738

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	14,250	28,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	44,218	48,982
Prepayments and accrued income	5,696	5,134
Other debtors	308,722	202,320
Corporation tax recoverable assets	65,923	65,923
Directors' loan accounts	59,895	-

	484,454	322,359

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	7,660	7,660
Trade creditors	4,985	2,611
Bank loans and overdrafts	9,942	9,942
Corporation tax	126,612	117,772
Other creditors	-	14,663
Accruals and deferred income	4,682	3,608
Directors' loan accounts	-	1,128

	153,881	157,384

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	27,637	35,297
Bank loans	2,559	12,558

	30,196	47,855

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Midlands Community Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Secured Creditors

Of the creditors the following amounts are secured against the assets they relate to.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	35,297		42,957

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,660	7,660
Later than one year and not later than five years	27,637	35,297

	35,297	42,957

	35,297	42,957

11. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
0 Ordinary Shares of £ 0.00 each	-	640
360 Ordinary A shares of £ 1.00 each	360	-
140 Ordinary B shares of £ 1.00 each	140	-
140 Ordinary C shares of £ 1.00 each	140	-
360 Ordinary D shares of £ 1.00 each	360	-

	1,000	640

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Dr Asif Ahmed	-	59,895	-	-	59,895

Interest at a rate of 2.25% has been charged on the above loan. The loan has been repaid in full since the year end.

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