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Registration number: 13644660

Torbay Diagnostics & Rehab Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Torbay Diagnostics & Rehab Ltd

Contents

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

Torbay Diagnostics & Rehab Ltd

Company Information

Director | Dr Wai Man Vivien Shuen

Company secretary | Mr Christopher J Ward

Registered office | Downs View Lincombe Drive Torquay Devon TQ1 2HH

Accountants | Neil Wilson Accountancy Limited Bank Chambers 260-262 Union Street Torquay Devon TQ2 5QU

Torbay Diagnostics & Rehab Ltd

(Registration number: 13644660)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,260 | 1,460
Current assets |  |  |
Cash at bank and in hand |  | 64,398 | 39,755
Creditors: Amounts falling due within one year | 5 | (22,324) | (17,403)
Net current assets |  | 42,074 | 22,352
Net assets |  | 43,334 | 23,812
Capital and reserves |  |  |
Called up share capital | 6 | 2 | 2
Retained earnings |  | 43,332 | 23,810
Shareholders' funds |  | 43,334 | 23,812

For the financial year ending 30 September 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 23 February 2026

......................................... Dr Wai Man Vivien Shuen Director

Torbay Diagnostics & Rehab Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

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

The address of its registered office is:
Downs View
Lincombe Drive
Torquay
Devon
TQ1 2HH
United Kingdom

These financial statements were authorised for issue by the director on 23 February 2026.

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 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 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.

Going concern

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.

Torbay Diagnostics & Rehab Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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
Office equipment | 25% Reducing balance

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 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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Torbay Diagnostics & Rehab Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 1,947 | 1,947
Additions | 220 | 220
At 30 September 2025 | 2,167 | 2,167
Depreciation
At 1 October 2024 | 487 | 487
Charge for the year | 420 | 420
At 30 September 2025 | 907 | 907
Carrying amount
At 30 September 2025 | 1,260 | 1,260
At 30 September 2024 | 1,460 | 1,460

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 5,161 | 4,953
Accruals and deferred income | 600 | 510
Other creditors | 16,563 | 11,940
| 22,324 | 17,403

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2

7 | Dividends

Final dividends paid

Torbay Diagnostics & Rehab Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

|  | 2025 £ |  | 2024 £
Final dividend of £3,000.00 per each Ordinary |  | 3,000 |  | 3,000
Reconciliation to Dividends categories
Total assigned to category SOCIE 2 1 |  | 0 |  | 3000
Difference to be corrected |  | 3,000 |  | -

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £500.00 per each Ordinary |  | 1,000 |  | 1,000
Reconciliation to Dividends categories
Total assigned to category SOCIE 2 2 |  | 4000 |  | 1000
Difference to be corrected |  | (3,000) |  | -

8 | Related party transactions

Transactions with the director

2025 | At 1 October 2024 £ | Repayments by director £ | At 30 September 2025 £
Mr Christopher J Ward
Loan from director | (11,940) | (4,623) | (16,563)

2024 | At 1 October 2023 £ | Other payments made to company by director £ | At 30 September 2024 £
Mr Christopher J Ward
Loan from director | (7,561) | (4,379) | (11,940)

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 12,570 | 11,685

Torbay Diagnostics & Rehab Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Dividends paid to the director

|  | 2025 £ |  | 2024 £
Dr Wai Man Vivien Shuen |  |  |  |
Interim dividend |  | 500 |  | 500
Mr Christopher J Ward |  |  |  |
Interim dividend |  | 3,500 |  | 3,500