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Company Registration No. 14140056 (England and Wales)
HA Healthcare Ltd Unaudited accounts for the year ended 31 March 2025
HA Healthcare Ltd Unaudited accounts Contents
Page
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HA Healthcare Ltd Company Information for the year ended 31 March 2025
Directors
A Mahmood H Malik G Shamsuttabriz
Company Number
14140056 (England and Wales)
Registered Office
203 Newgate Street Bishop Auckland County Durham DL14 7EL England
Accountants
Ask Accountants NE Limited The Grainger Suite, Dobson House Regent Centre Newcastle Upon Tyne Tyne And Wear NE3 3PF
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HA Healthcare Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
679,861 
492,824 
Tangible assets
318,653 
164,177 
998,514 
657,001 
Current assets
Inventories
81,041 
58,453 
Debtors
259,998 
106,633 
Cash at bank and in hand
135,066 
67,961 
476,105 
233,047 
Creditors: amounts falling due within one year
(1,089,186)
(560,324)
Net current liabilities
(613,081)
(327,277)
Total assets less current liabilities
385,433 
329,724 
Creditors: amounts falling due after more than one year
(587,440)
(347,681)
Provisions for liabilities
Deferred tax
(45,514)
(6,895)
Net liabilities
(247,521)
(24,852)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(247,523)
(24,854)
Shareholders' funds
(247,521)
(24,852)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by
A Mahmood Director Company Registration No. 14140056
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HA Healthcare Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
HA Healthcare Ltd is a private company, limited by shares, registered in England and Wales, registration number 14140056. The registered office is 203 Newgate Street, Bishop Auckland, County Durham, DL14 7EL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Presentation currency
The accounts have been prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is considered to have a finite useful life and is amortised on a systemic basis over its expected life of 10 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation
Motor vehicles
18% reducing balance
Fixtures & fittings
10% reducing balance
Computer equipment
25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
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HA Healthcare Ltd Notes to the Accounts for the year ended 31 March 2025
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
507,630 
Additions
254,786 
At 31 March 2025
762,416 
Amortisation
At 1 April 2024
14,806 
Charge for the year
67,749 
At 31 March 2025
82,555 
Net book value
At 31 March 2025
679,861 
At 31 March 2024
492,824 
5
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
136,597 
17,394 
2,153 
9,910 
166,054 
Additions
- 
18,499 
142,718 
8,481 
169,698 
At 31 March 2025
136,597 
35,893 
144,871 
18,391 
335,752 
Depreciation
At 1 April 2024
- 
1,020 
71 
786 
1,877 
Charge for the year
- 
4,823 
6,965 
3,434 
15,222 
At 31 March 2025
- 
5,843 
7,036 
4,220 
17,099 
Net book value
At 31 March 2025
136,597 
30,050 
137,835 
14,171 
318,653 
At 31 March 2024
136,597 
16,374 
2,082 
9,124 
164,177 
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HA Healthcare Ltd Notes to the Accounts for the year ended 31 March 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
44,911 
15,858 
Trade debtors
194,143 
53,388 
Other debtors
20,944 
37,387 
259,998 
106,633 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
26,566 
57,293 
Obligations under finance leases and hire purchase contracts
6,738 
3,212 
Trade creditors
361,449 
179,220 
Taxes and social security
3,617 
2,139 
Other creditors
690,816 
318,460 
1,089,186 
560,324 
Included within creditors: amounts falling due within one year is a bank loan which is secured by way of fixed and floating charges against the assets of the company.
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
564,761 
335,383 
Obligations under finance leases and hire purchase contracts
22,679 
12,298 
587,440 
347,681 
Included within creditors: amounts falling due after one year is a bank loan which is secured by way of fixed and floating charges against the assets of the company.
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
201 Ordinary shares of £0.01 each
2.01 
2.01 
10
Average number of employees
During the year the average number of employees was 17 (2024: 6).
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