REGISTERED NUMBER: 10342921 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

DK Cardiology Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

24,946

29,806

CURRENT ASSETS

Debtors

5

24,971

29,507

Cash at bank

7,276

34,141

32,247

63,648

CREDITORS

Amounts falling due within one year

6

21,351

27,197

NET CURRENT ASSETS

10,896

36,451

TOTAL ASSETS LESS CURRENT LIABILITIES

35,842

66,257

CREDITORS

Amounts falling due after more than one year

7

(18,757

)

(23,447

)

PROVISIONS FOR LIABILITIES

(4,740

)

(5,663

)

NET ASSETS

12,345

37,147

CAPITAL AND RESERVES

Called up share capital

9

101

101

Retained earnings

12,244

37,046

SHAREHOLDERS' FUNDS

12,345

37,147

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21st April 2026 and were signed by:

Dr D K Smith - Director

1.	COMPANY INFORMATION

DK Cardiology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10342921

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

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

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st September 2024

36,475

1,742

38,217

Additions

800

899

1,699

At 31st August 2025

37,275

2,641

39,916

DEPRECIATION

At 1st September 2024

7,781

630

8,411

Charge for year

5,899

660

6,559

At 31st August 2025

13,680

1,290

14,970

NET BOOK VALUE

At 31st August 2025

23,595

1,351

24,946

At 31st August 2024

28,694

1,112

29,806

5.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

17,898

20,283

Other debtors

-

122

17,898

20,405

Amounts falling due after more than one year:

Worcester Cardiac Group LLP

7,073

9,102

Aggregate amounts

24,971

29,507

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

4,690

4,690

Corporation tax payable

14,777

20,887

Directors' current accounts

486

28

Accrued expenses

1,398

1,592

21,351

27,197

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

18,757

23,447

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Hire purchase contracts

23,447

28,137

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary A

£1

100

100

1

Ordinary B

£1

1

1

101

101

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The Ordinary A and Ordinary B shares rank pari passu in respect of capital distribution rights.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2025 and 31st August 2024:

31.8.25

31.8.24

£

£

Dr D K Smith

Balance outstanding at start of year

(28

)

(344

)

Amounts advanced

76,247

63,628

Amounts repaid

(76,705

)

(63,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(486

)

(28

)

The loan is repayable on demand and no interest was charged during the year.

11.

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