PENNINE EAR CARE LIMITED


Director	LEACH, Ralph


Registered Address	31 Barcroft Kirkheaton
	Huddersfield
	HD5 0HY


Registered Number	12354726 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1,500		3,500
Tangible assets	4		7,039		5,979
			8,539		9,479
Current assets
Debtors	5	-		4,280
Cash at bank and on hand		6,565		5,050
		6,565		9,330
Creditors amounts falling due within one year	6	(22,522)		(38,801)
Net current assets (liabilities)			(15,957)		(29,471)
Total assets less current liabilities			(7,418)		(19,992)
Provisions for liabilities			(1,337)		(1,136)
Net assets			(8,755)		(21,128)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(8,855)		(21,228)
Shareholders' funds			(8,755)		(21,128)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 December 2025, and are signed on its behalf by:

LEACH, Ralph
Director
Registered Company No. 12354726

PENNINE EAR CARE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Defined contribution pension plan
	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.

	Current 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.

Current 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.

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

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


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Fixtures and fittings	15	-
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	10,000	10,000
At 31 March 25	10,000	10,000
Amortisation and impairment
At 01 April 24	6,500	6,500
Charge for year	2,000	2,000
At 31 March 25	8,500	8,500
Net book value
At 31 March 25	1,500	1,500
At 31 March 24	3,500	3,500

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	7,039	1,614	2,504	11,157
Additions	404	1,676	647	2,727
At 31 March 25	7,443	3,290	3,151	13,884
Depreciation and impairment
At 01 April 24	2,356	616	2,206	5,178
Charge for year	763	401	503	1,667
At 31 March 25	3,119	1,017	2,709	6,845
Net book value
At 31 March 25	4,324	2,273	442	7,039
At 31 March 24	4,683	998	298	5,979

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	-	4,280
Total	-	4,280

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	10,563	5,766
Other creditors	11,959	33,035
Total	22,522	38,801

7.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £10,961 (2024: £32,038). The loans were interest free, with no fixed date for repayment.