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Company Registration No. 08241195 (England and Wales)
Gables Medical (Offender Health) Ltd Unaudited accounts for the year ended 31 March 2026
Gables Medical (Offender Health) Ltd Unaudited accounts Contents
Page
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Gables Medical (Offender Health) Ltd Company Information for the year ended 31 March 2026
Directors
Dr J J Lawson Mrs C Lawson Mr J B Laurie
Company Number
08241195 (England and Wales)
Registered Office
28 Northbourne Avenue Morpeth Northumberland NE61 1JG England
Accountants
JLA Accounting Limited 9 Flora Avenue Darlington DL3 8PF
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Gables Medical (Offender Health) Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,577 
9,432 
Current assets
Debtors
36,749 
15,207 
Cash at bank and in hand
90,874 
111,204 
127,623 
126,411 
Creditors: amounts falling due within one year
(124,909)
(113,725)
Net current assets
2,714 
12,686 
Total assets less current liabilities
11,291 
22,118 
Creditors: amounts falling due after more than one year
- 
(19,188)
Provisions for liabilities
Deferred tax
(1,956)
(1,792)
Net assets
9,335 
1,138 
Capital and reserves
Called up share capital
1,100 
1,100 
Profit and loss account
8,235 
38 
Shareholders' funds
9,335 
1,138 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by
Mr J B Laurie Director Company Registration No. 08241195
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Gables Medical (Offender Health) Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Gables Medical (Offender Health) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08241195. The registered office is 28 Northbourne Avenue, Morpeth, Northumberland, NE61 1JG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% straight line
Computer equipment
15% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Gables Medical (Offender Health) Ltd Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
29,951 
8,075 
38,026 
Additions
- 
890 
890 
At 31 March 2026
29,951 
8,965 
38,916 
Depreciation
At 1 April 2025
26,514 
2,080 
28,594 
Charge for the year
516 
1,229 
1,745 
At 31 March 2026
27,030 
3,309 
30,339 
Net book value
At 31 March 2026
2,921 
5,656 
8,577 
At 31 March 2025
3,437 
5,995 
9,432 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,333 
- 
Accrued income and prepayments
27,416 
13,395 
Other debtors
- 
1,812 
36,749 
15,207 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
13,544 
7,968 
Taxes and social security
77,625 
87,315 
Other creditors
2,908 
5,052 
Loans from directors
1,932 
- 
Accruals
28,900 
13,390 
124,909 
113,725 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
19,188 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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