IRIS Accounts Production v25.4.12.37 08214488 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08214488 2024-09-30 08214488 2025-09-30 08214488 2024-10-01 2025-09-30 08214488 2023-09-30 08214488 2023-10-01 2024-09-30 08214488 2024-09-30 08214488 ns15:EnglandWales 2024-10-01 2025-09-30 08214488 ns14:PoundSterling 2024-10-01 2025-09-30 08214488 ns10:Director1 2024-10-01 2025-09-30 08214488 ns10:Director2 2024-10-01 2025-09-30 08214488 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08214488 ns10:SmallEntities 2024-10-01 2025-09-30 08214488 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08214488 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 08214488 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08214488 ns10:FullAccounts 2024-10-01 2025-09-30 08214488 1 2024-10-01 2025-09-30 08214488 ns10:RegisteredOffice 2024-10-01 2025-09-30 08214488 ns5:CurrentFinancialInstruments 2025-09-30 08214488 ns5:CurrentFinancialInstruments 2024-09-30 08214488 ns5:ShareCapital 2025-09-30 08214488 ns5:ShareCapital 2024-09-30 08214488 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 08214488 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 08214488 ns5:NetGoodwill 2024-10-01 2025-09-30 08214488 ns5:PlantMachinery 2024-10-01 2025-09-30 08214488 ns5:NetGoodwill 2024-09-30 08214488 ns5:NetGoodwill 2025-09-30 08214488 ns5:NetGoodwill 2024-09-30 08214488 ns5:PlantMachinery 2024-09-30 08214488 ns5:PlantMachinery 2025-09-30 08214488 ns5:PlantMachinery 2024-09-30 08214488 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 08214488 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 08214488 ns10:Director1 1 2024-09-30 08214488 ns10:Director1 1 2023-09-30 08214488 ns10:Director1 1 2024-10-01 2025-09-30 08214488 ns10:Director1 1 2023-10-01 2024-09-30 08214488 ns10:Director1 1 2025-09-30 08214488 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: 08214488 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Heart of Cardiology Limited |

| Heart of Cardiology Limited (Registered number: 08214488) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Heart of Cardiology Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Dr N R Clarke

| Ms L Routh

| REGISTERED OFFICE: | Boston House

| Henley-on-Thames

| RG9 1DY

| REGISTERED NUMBER: | 08214488 (England and Wales)

| ACCOUNTANTS: | Villars Hayward LLP

| Chartered Accountants,

| Chartered Tax Advisers and Registered Auditors

| Boston House

| Henley-on-Thames

| RG9 1DY

| Heart of Cardiology Limited (Registered number: 08214488) |

Statement of Financial Position

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,693 |  | 1,940 |  |

1,693 |  | 1,940 |  |

CURRENT ASSETS

Debtors | 6 | 86,996 |  | 79,037 |  |

Cash at bank | 319,680 |  | 281,489 |  |

406,676 |  | 360,526 |  |

CREDITORS

Amounts falling due within one year | 7 | 29,401 |  | 29,937 |  |

NET CURRENT ASSETS | 377,275 |  | 330,589 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 378,968 |  | 332,529 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 378,966 |  | 332,527 |  |

378,968 |  | 332,529 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2026 and were signed on its behalf by:

Dr N R Clarke - Director

Ms L Routh - Director

| Heart of Cardiology Limited (Registered number: 08214488) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Heart of Cardiology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention.

| Turnover

| Revenue (described as Fees receivable) is the amount receivable for services rendered, net of discounts, refunds and value added tax. Revenue is measured at the fair value of consideration received or receivable and is recognised at the point the service is delivered.

| Goodwill

| Goodwill is amortised over its expected useful life. Where the company is unable to make a reliable estimate of useful life, goodwill is amortised over a period not exceeding 10 years. Goodwill is assessed for impairment where there are indicators of impairment and any impairment is charged to the profit and loss account. Reversals of impairment are recognised when the reasons for the impairment no longer apply.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on cost

| Taxation

| Tax is the amount of corporation tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

| Hire purchase and leasing commitments

| Leases that do not transfer all the risks and regards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Financial assets and liabilities

| Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within current liabilities.

| Trade and other creditors are initially recognised at transaction price when there is a legal or constructive obligation committing the company to that expenditure. Creditors are subsequently remeasured to amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| Heart of Cardiology Limited (Registered number: 08214488) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 240,000 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 240,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 3,233 |  |

| Additions | 400 |  |

| At 30 September 2025 | 3,633 |  |

| DEPRECIATION

| At 1 October 2024 | 1,293 |  |

| Charge for year | 647 |  |

| At 30 September 2025 | 1,940 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,693 |  |

| At 30 September 2024 | 1,940 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other debtors | 86,996 |  | 79,037 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Taxation and social security | 23,905 |  | 24,608 |  |

| Other creditors | 5,496 |  | 5,329 |  |

29,401 |  | 29,937 |  |

| Heart of Cardiology Limited (Registered number: 08214488) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| Dr N R Clarke

| Balance outstanding at start of year | 64,140 |  | 44,140 |  |

| Amounts advanced | 904 |  | 20,000 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 65,044 |  | 64,140 |  |