ESPH Healthcare Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07570099

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		244,733		258,532
Tangible Assets	5		83,155		110,080

			327,888		368,612
CURRENT ASSETS
Stocks	6	737		617
Debtors	7	215,434		154,045
Investments	8	3		3
Cash at bank and in hand		5,323		2,190

		221,497		156,855
Creditors: Amounts Falling Due Within One Year	9	(671,213 )		(634,988 )

NET CURRENT ASSETS (LIABILITIES)			(449,716 )		(478,133 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(121,828 )		(109,521 )

Creditors: Amounts Falling Due After More Than One Year	10		(427,971 )		(538,965 )

NET LIABILITIES			(549,799 )		(648,486 )

CAPITAL AND RESERVES
Called up share capital	11		200		200
Profit and Loss Account			(549,999 )		(648,686 )

SHAREHOLDERS' FUNDS			(549,799)		(648,486)

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ESPH Healthcare Limited

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

Mr Max Sharp

Director

22/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ESPH Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07570099 . The registered office is 81 Bellegrove Road, Welling, Kent, DA16 3PG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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 .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over Life of lease
Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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ESPH Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	406,764

As at 31 March 2025	406,764

Amortisation
As at 1 April 2024	148,232
Provided during the period	13,799

As at 31 March 2025	162,031

Net Book Value
As at 31 March 2025	244,733

As at 1 April 2024	258,532

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	26,045	418,893	99,322	99,270	643,530
Additions	-	1,642	-	-	1,642

As at 31 March 2025	26,045	420,535	99,322	99,270	645,172

Depreciation
As at 1 April 2024	24,017	331,220	79,168	99,045	533,450
Provided during the period	1,145	22,328	5,038	56	28,567

As at 31 March 2025	25,162	353,548	84,206	99,101	562,017

Net Book Value
As at 31 March 2025	883	66,987	15,116	169	83,155

As at 1 April 2024	2,028	87,673	20,154	225	110,080

6. Stocks

	2025	2024
	£	£
Materials	737	617

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ESPH Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	850	559
Prepayments and accrued income	44,996	116,147
Other debtors	521	-
Net wages	-	159
Amounts owed by group undertakings	169,067	37,180

	215,434	154,045

8. Current Asset Investments

	2025	2024
	£	£
Shares in subsidiaries	3	3

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	300,184	318,948
Bank loans and overdrafts	30,768	28,956
Other taxes and social security	78,399	78,753
VAT	116,612	87,767
Pensions Payable	1,168	1,132
Accruals and deferred income	14,745	15,238
Amounts owed to group undertakings	129,337	104,194

	671,213	634,988

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

	2025	2024
	£	£
Bank loans	427,971	538,965

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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