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Registered number: 06839160
Elite Health Services Limited
Unaudited Financial Statements
For The Year Ended 27 February 2025
Elite Health Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Elite Health Services Limited
Balance Sheet
As At 27 February 2025
Balance Sheet
Registered number: 06839160

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 509,880 |  | 520,629
Investments | 5 |  | 20,438 |  | 20,438
|  |  | 530,318 |  | 541,067
CURRENT ASSETS
Stocks | 6 | 7,352 |  | 27,771 |
Debtors | 7 | 164,959 |  | 146,167 |
Cash at bank and in hand |  | 80,591 |  | 8,270 |
|  | 252,902 |  | 182,208 |
Creditors: Amounts Falling Due Within One Year | 8 | (284,857 ) |  | (215,089 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (31,955 ) |  | (32,881 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 498,363 |  | 508,186
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (215,163 ) |  | (253,930 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (44,376 ) |  | (44,049 )
NET ASSETS |  |  | 238,824 |  | 210,207
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 12 |  | 130,487 |  | 130,487
Profit and Loss Account |  |  | 108,237 |  | 79,620
SHAREHOLDERS' FUNDS |  |  | 238,824 |  | 210,207

Page 1
Page 2
Elite Health Services Limited
Balance Sheet (continued)
As At 27 February 2025
For the year ending 27 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Madhuri Moholkar Director
30 January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Elite Health Services Limited
Notes to the Financial Statements
For The Year Ended 27 February 2025
Notes to the Financial Statements
1. General Information
Elite Health Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06839160 . The registered office is 27 New Road, Bromsgrove , Worcestershire , B60 2JL.
The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% straight line
Plant & Machinery | 25% straight line
Fixtures & Fittings | 15% reducing balance

Under the revaluation model for freehold property, an item of property, plant and equipment whose fair value can be measured reliably is carried at a revalued amount. This amount is the asset’s fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
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Elite Health Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 27 February 2025
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including unpaid directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 28 February 2024 | 525,001 | 231,686 | 11,607 | 768,294
Additions | - | 521 | - | 521
As at 27 February 2025 | 525,001 | 232,207 | 11,607 | 768,815
Depreciation
As at 28 February 2024 | 10,500 | 231,686 | 5,479 | 247,665
Provided during the period | 10,500 | 130 | 640 | 11,270
As at 27 February 2025 | 21,000 | 231,816 | 6,119 | 258,935
Net Book Value
As at 27 February 2025 | 504,001 | 391 | 5,488 | 509,880
As at 28 February 2024 | 514,501 | - | 6,128 | 520,629

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 28 February 2024 | 20,438
As at 27 February 2025 | 20,438
Provision
As at 28 February 2024 | -
As at 27 February 2025 | -
Net Book Value
As at 27 February 2025 | 20,438
As at 28 February 2024 | 20,438

Page 4
Page 5
Elite Health Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 27 February 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 7,352 |  | 27,771

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 2,160 |  | 2,160
Other debtors | 123,767 |  | 109,717
| 125,927 |  | 111,877
Due after more than one year
Other debtors | 39,032 |  | 34,290
| 164,959 |  | 146,167

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,640 |  | -
Bank loans and overdrafts | 39,984 |  | 48,377
Amounts owed to participating interests | 172,757 |  | 105,187
Other creditors | 1,726 |  | 22,198
Taxation and social security | 67,750 |  | 39,327
| 284,857 |  | 215,089

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 215,163 |  | 253,930

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 28 February 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 27 February 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Madhuri Moholkar | 108,419 | 16,674 | 2,624 | - | 122,469

At the year end the company was owed the above amount from the director. Interest is charged at 2.25% on the unsecured loan and there are no repayment terms.
Page 5
Page 6
Elite Health Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 27 February 2025
12. Reserves

| Revaluation Reserve
--- | ---
| £
As at 28 February 2024 | 130,487
As at 27 February 2025 | 130,487

13. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.
14. Ultimate Controlling Party
The company's ultimate parent company is Bromsgrove Holdings Limited , a limited company registered in England and Wales.
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