Intercare Orthopaedic Services Ltd

Registered number

04153042

Filleted Accounts

31 March 2025

Intercare Orthopaedic Services Ltd
Registered number:		04153042
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		610,170			605,329
Investments	4		100			100
			610,270			605,429

Current assets
Debtors	5	11,450			193
Cash at bank and in hand		76,421			119,445
		87,871			119,638

Creditors: amounts falling due within one year	6	(25,399)			(40,963)

Net current assets			62,472			78,675

Total assets less current liabilities			672,742			684,104


Provisions for liabilities			(5,479)			(4,269)


Net assets			667,263			679,835

Capital and reserves
Called up share capital			161			161
Profit and loss account			667,102			679,674

Shareholders' funds			667,263			679,835

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Dr M Gupta
Director
Approved by the board on 6 January 2026

Intercare Orthopaedic Services Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land and buildings, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings	not depreciated
	Plant and machinery	20% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	588,254		100,703		688,957
	Additions	-		10,325		10,325
	At 31 March 2025	588,254		111,028		699,282

	Depreciation
	At 1 April 2024	-		83,628		83,628
	Charge for the year	-		5,484		5,484
	At 31 March 2025	-		89,112		89,112

	Net book value
	At 31 March 2025	588,254		21,916		610,170
	At 31 March 2024	588,254		17,075		605,329


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2024					100

	At 31 March 2025					100


5	Debtors			2025		2024
£					£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest			11,200		-
	Other debtors			250		193
				11,450		193


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			250		193
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			-		4,366
	Taxation and social security costs			23,589		34,844
	Other creditors			1,560		1,560
				25,399		40,963


7	Related party transactions			2025		2024
£					£
	AMJ Care Ltd
	Wholly owned subsidiary
	Rent received			100,000		140,000
	Amount due from/(to) the related party			11,200		(4,366)


8	Other information

	Intercare Orthopaedic Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Demar House, 14 Church Road
	East Wittering
	Chichester
	West Sussex
	PO20 8PS