REGISTERED NUMBER: 05179241 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CALEDONIA MEDICAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr S Macleod Barnes

SECRETARY:

Mr KP Ladbon

REGISTERED OFFICE:

Ground Floor Marlborough House

298 Regents Park Road

London

N3 2SZ

REGISTERED NUMBER:

05179241 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

CURRENT ASSETS

Debtors

5

633,137

549,400

Cash at bank

95,773

162,391

728,910

711,791

CREDITORS

Amounts falling due within one year

6

239,990

330,251

NET CURRENT ASSETS

488,920

381,540

TOTAL ASSETS LESS CURRENT LIABILITIES

488,920

381,540

CAPITAL AND RESERVES

Called up share capital

7

110

110

Retained earnings

8

488,810

381,430

SHAREHOLDERS' FUNDS

488,920

381,540

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 December 2025 and were signed by:

Mr S Macleod Barnes - Director

1.	STATUTORY INFORMATION

Caledonia Medical Limited is a private company, limited by shares , registered in England and Wales. 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.

Plant & Machinery 33% on 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

equipment

£

COST

At 1 April 2024

and 31 March 2025

2,360

DEPRECIATION

At 1 April 2024

and 31 March 2025

2,360

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

135,329

268,280

Other debtors

374,547

275,843

Director's current account

120,000

-

VAT

3,261

5,277

633,137

549,400

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

51,801

179,069

Corporation tax

187,343

149,146

Social security and other taxes

(380

)

(380

)

Pension liability

37

-

Other creditors

1,189

2,416

239,990

330,251

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary shares

£1

100

100

1

Ordinary A shares

£1

1

1

1

Ordinary B shares

£1

1

1

1

Ordinary C shares

£1

1

1

1

Ordinary D shares

£1

1

1

1

Ordinary E shares

£1

1

1

1

Ordinary F shares

£1

1

1

1

Ordinary G shares

£1

1

1

1

Ordinary H shares

£1

1

1

1

Ordinary I shares

£1

1

1

1

Ordinary J shares

£1

1

1

110

110

8.

RESERVES

Retained

earnings

£

At 1 April 2024

381,430

Profit for the year

553,010

Dividends

(445,630

)

At 31 March 2025

488,810

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £222,815 were paid to the director .

At the balance sheet date, included in other debtors due within one year, is an amount of £120,000 (2024 - £Nil) which the director owes to the company. This will be repaid within 9 months from year-end.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is the company director by virtue of his shareholding.