Registration number: 06520851

Primary Care Management Solutions Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 7

Primary Care Management Solutions Ltd

Company Information

Director

Mr Sheraz Ali Khan

Company secretary

Mr Sheraz Ali Khan

Registered office

86-90 Paul Street London EC2A 4NE

Accountants

Charles Rippin & Turner Chartered AccountantsMiddlesex House 130 College Road Harrow Middlesex HA1 1BQ

Primary Care Management Solutions Ltd

(Registration number: 06520851)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,544,500	955,726
Other financial assets	5	865,515	-
		2,410,015	955,726
Current assets
Debtors		409,395	246,128
Cash at bank and in hand		328,755	228,338
		738,150	474,466
Creditors: Amounts falling due within one year		(1,008,324)	(96,048)
Net current (liabilities)/assets		(270,174)	378,418
Total assets less current liabilities		2,139,841	1,334,144
Accruals and deferred income		-	(10,000)
Net assets		2,139,841	1,324,144
Capital and reserves
Called up share capital		100	100
Retained earnings		2,139,741	1,324,044
Shareholders' funds		2,139,841	1,324,144

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 December 2025
 

Primary Care Management Solutions Ltd

(Registration number: 06520851)
Abridged Balance Sheet as at 31 March 2025

......................................... Mr Sheraz Ali Khan Company secretary and director

Primary Care Management Solutions Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
86-90 Paul Street
London
EC2A 4NE
England

These financial statements were authorised for issue by the director on 27 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Primary Care Management Solutions Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% Reducing balance
Fixtures and fittings	20% Reducing balance

Amortisation

Asset class	Amortisation method and rate
Patents	Over its useful economic life

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Primary Care Management Solutions Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 11 (2024 - 10).

Primary Care Management Solutions Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	22,943	956,359	979,302
Additions	609,106	-	609,106
Disposals	(2,000)	(20,000)	(22,000)
At 31 March 2025	630,049	936,359	1,566,408
Depreciation
At 1 April 2024	2,514	21,062	23,576
Charge for the year	2,216	18,116	20,332
Eliminated on disposal	(2,000)	(20,000)	(22,000)
At 31 March 2025	2,730	19,178	21,908
Carrying amount
At 31 March 2025	627,319	917,181	1,544,500
At 31 March 2024	20,429	935,297	955,726

5	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 April 2024	865,515	865,515
At 31 March 2025	865,515	865,515
Impairment
Carrying amount
At 31 March 2025	865,515	865,515