REGISTERED NUMBER: 11837155 (England and Wales)

HEALTHCARE PLUS CONSULTING LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N B Koria

Mrs S N Koria

REGISTERED OFFICE:

Unit 6

Ensign Business Centre

Westwood Way

Coventry

West Midlands

CV4 8JA

REGISTERED NUMBER:

11837155 (England and Wales)

ACCOUNTANTS:

Shah & Co (Accountants) Ltd

Chartered Certified Accountants

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

FIXED ASSETS

Tangible assets

4

50,590

48,895

Investments

5

-

1,289,265

50,590

1,338,160

CURRENT ASSETS

Debtors

6

632,700

1,645,720

Cash at bank

491,189

1,647,910

1,123,889

3,293,630

CREDITORS

Amounts falling due within one year

7

(86,464

)

(295,892

)

NET CURRENT ASSETS

1,037,425

2,997,738

TOTAL ASSETS LESS CURRENT LIABILITIES

1,088,015

4,335,898

CREDITORS

Amounts falling due after more than one year

8

(51,764

)

(59,255

)

PROVISIONS FOR LIABILITIES

10

(2,920

)

(10,269

)

NET ASSETS

1,033,331

4,266,374

CAPITAL AND RESERVES

Called up share capital

140

140

Fair value reserve

11

-

26,544

Retained earnings

1,033,191

4,239,690

SHAREHOLDERS' FUNDS

1,033,331

4,266,374

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 directors acknowledge their 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 Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

Mr N B Koria - Director

1.	STATUTORY INFORMATION

Healthcare Plus Consulting Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

-

81,109

7,412

88,521

Additions

11,697

-

6,228

17,925

At 31 March 2025

11,697

81,109

13,640

106,446

DEPRECIATION

At 1 April 2024

-

35,485

4,141

39,626

Charge for year

2,924

11,406

1,900

16,230

At 31 March 2025

2,924

46,891

6,041

55,856

NET BOOK VALUE

At 31 March 2025

8,773

34,218

7,599

50,590

At 31 March 2024

-

45,624

3,271

48,895

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

81,109

DEPRECIATION

At 1 April 2024

35,485

Charge for year

11,406

At 31 March 2025

46,891

NET BOOK VALUE

At 31 March 2025

34,218

At 31 March 2024

45,624

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

1,289,265

Additions

900,288

Disposals

(2,154,161

)

Revaluations

(35,392

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

1,289,265

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2024

35,392

Valuation in 2025

(35,392

)

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

186,455

300,720

Amounts falling due after more than one year:

Other debtors

446,245

1,345,000

Aggregate amounts

632,700

1,645,720

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

7,491

7,491

Trade creditors

5,514

-

Taxation and social security

44,128

219,360

Other creditors

29,331

69,041

86,464

295,892

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

51,764

59,255

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

59,255

66,746

10.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

2,920

10,269

Deferred

tax

£

Balance at 1 April 2024

10,269

Increase in provision

(7,349

)

Balance at 31 March 2025

2,920

11.

RESERVES

Fair

value

reserve

£

At 1 April 2024

26,544

Transfer

(26,544

)

At 31 March 2025

-

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors loaned money to the company amounting to £ 16,432 (2024: £63,942). This is non-interest bearing and has no fixed date of repayment.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Lunnai Holdings Ltd.