SNL Health Limited 30/04/2025 iXBRL

Company registration number: 14823095

SNL Health Limited

Unaudited filleted financial statements

30 April 2025

SNL Health Limited

Contents

Directors and other information

Balance sheet

Statement of changes in equity

Notes to the financial statements

SNL Health Limited

Directors and other information


	Directors	Mr Nicholas Longridge
		Mrs Sarah-Jane Longridge


	Company number	14823095


	Registered office	7 Greenhill Avenue
		Liverpool
		L18 6HT


	Accountant	Nicola Woodburn
		100 Station Road
		Bannockburn
		Stirling
		FK7 8JP

SNL Health Limited

Balance sheet

30 April 2025

		30/04/25		30/04/24
	Note	£	£	£	£

Fixed assets
Tangible assets	5	2,526		3,815
		_______		_______
			2,526		3,815

Current assets
Debtors	6	9,726		8,929
Cash at bank and in hand		26,439		32,780
		_______		_______
		36,165		41,709
Creditors: amounts falling due
within one year	7	( 17,189)		( 20,374)
		_______		_______
Net current assets			18,976		21,335
			_______		_______
Total assets less current liabilities			21,502		25,150


Provisions for liabilities			( 534)		( 807)

			_______		_______
Net assets			20,968		24,343
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			20,868		24,243
			_______		_______
Shareholders funds			20,968		24,343
			_______		_______

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 November 2025 , and are signed on behalf of the board by:

Mr Nicholas Longridge Mrs Sarah-Jane Longridge

Director Director

Company registration number: 14823095

SNL Health Limited

Statement of changes in equity

Year ended 30 April 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 May 2023	-	-	-

Profit for the year		48,799	48,799
	_______	_______	_______
Total comprehensive income for the year	-	48,799	48,799

Issue of shares	100		100
Dividends paid and payable		( 24,556)	( 24,556)
	_______	_______	_______
Total investments by and distributions to owners	100	( 24,556)	( 24,456)

	_______	_______	_______
At 30 April 2024 and 1 May 2024	100	24,243	24,343

Profit for the year		27,825	27,825
	_______	_______	_______
Total comprehensive income for the year	-	27,825	27,825

Dividends paid and payable		( 31,200)	( 31,200)
	_______	_______	_______
Total investments by and distributions to owners	-	( 31,200)	( 31,200)

	_______	_______	_______
At 30 April 2025	100	20,868	20,968
	_______	_______	_______

SNL Health Limited

Notes to the financial statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is SNL Health Limited, 7 Greenhill Avenue, Liverpool, L18 6HT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received for services rendered, net of discounts.

Revenue from the provision of services is recognised when the service is completed, usually on the recording of a treatment and is reduced for bad debts.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	33.33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

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.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 May 2024	5,723	5,723
Additions	1,099	1,099
Disposals	( 800)	( 800)
	_______	_______
At 30 April 2025	6,022	6,022
	_______	_______
Depreciation
At 1 May 2024	1,908	1,908
Charge for the year	1,855	1,855
Disposals	( 267)	( 267)
	_______	_______
At 30 April 2025	3,496	3,496
	_______	_______
Carrying amount
At 30 April 2025	2,526	2,526
	_______	_______
At 30 April 2024	3,815	3,815
	_______	_______

6. Debtors

	30/04/25	30/04/24
	£	£
Trade debtors	6,809	8,929
Other debtors	2,917	-
	_______	_______
	9,726	8,929
	_______	_______

7. Creditors: amounts falling due within one year

	30/04/25	30/04/24
	£	£
Corporation tax	6,765	13,471
Social security and other taxes	-	711
Other creditors	10,424	6,192
	_______	_______
	17,189	20,374
	_______	_______

Included in other creditors is a loan from the directors of £5,021 (2024-£3,260) which was provided to the company interest free.