REGISTERED NUMBER: 07725240 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

F&H Healthcare Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

B Harris

L A M Fairless

SECRETARY:

B Harris

REGISTERED OFFICE:

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

REGISTERED NUMBER:

07725240 (England and Wales)

ACCOUNTANTS:

Sigma Partners

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

BANKERS:

Nat West

Haywards Heath Branch

1 Muster Green

Haywards Heath

West Sussex

RH16 4ZS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,918

3,929

1,918

3,929

CURRENT ASSETS

Stocks

-

500

Debtors

6

61,607

73,983

Cash at bank and in hand

36,244

24,660

97,851

99,143

CREDITORS

Amounts falling due within one year

7

87,428

82,644

NET CURRENT ASSETS

10,423

16,499

TOTAL ASSETS LESS CURRENT LIABILITIES

12,341

20,428

CREDITORS

Amounts falling due after more than one year

8

-

(8,778

)

PROVISIONS FOR LIABILITIES

(480

)

(982

)

NET ASSETS

11,861

10,668

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

11,661

10,468

SHAREHOLDERS' FUNDS

11,861

10,668

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2026 and were signed on its behalf by:

B Harris - Director

1.	STATUTORY INFORMATION

F&H Healthcare 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.

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 represents fees receivable from patients, these are recognised when treatments are performed or when products are sold.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Other intangibles are being amortised evenly over their estimated useful life of ten years.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The company has fallen behind on paying liabilities in recent years.

The director is taking steps to improve the company's financial position and pay outstanding tax liabilities.

The company is treated as a going concern on the basis that it remains profitable and has sufficient financing to support its survival.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangibles

£

COST

At 1 August 2024

and 31 July 2025

53,466

AMORTISATION

At 1 August 2024

and 31 July 2025

53,466

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

9,467

9,776

19,243

DEPRECIATION

At 1 August 2024

8,679

6,635

15,314

Charge for year

394

1,617

2,011

At 31 July 2025

9,073

8,252

17,325

NET BOOK VALUE

At 31 July 2025

394

1,524

1,918

At 31 July 2024

788

3,141

3,929

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

9,922

17,736

Other debtors

51,685

56,247

61,607

73,983

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

8,778

10,289

Trade creditors

2,160

1,860

Taxation and social security

51,600

46,224

Other creditors

24,890

24,271

87,428

82,644

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

-

8,778

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

B Harris

Balance outstanding at start of year

51,914

39,634

Amounts advanced

52,401

63,003

Amounts repaid

(57,405

)

(50,723

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

46,910

51,914

L A M Fairless

Balance outstanding at start of year

(22,671

)

(22,671

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(22,671

)

(22,671

)