ESK Healthcare Limited - Filleted accounts

Registered number

09991202

ESK Healthcare Limited

Unaudited Filleted Accounts

31 August 2025

ESK Healthcare Limited
Registered number:		09991202
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		694,025			694,025

Current assets
Debtors	4	-			301
Cash at bank and in hand		26,577			32,809
		26,577			33,110

Creditors: amounts falling due within one year	5	(209,981)			(200,344)

Net current liabilities			(183,404)			(167,234)

Total assets less current liabilities			510,621			526,791

Creditors: amounts falling due after more than one year	6		(335,000)			(375,523)



Net assets			175,621			151,268

Capital and reserves
Called up share capital			100			100
Profit and loss account			175,521			151,168

Shareholders' funds			175,621			151,268

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Lau
Director
Approved by the board on 1 May 2026

ESK Healthcare Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 September 2024			694,025

	At 31 August 2025			694,025
	The company owns 100% shares in Rudgwick Healthcare Ltd. In the opinion of the director market value of the investment is in excess of the book value.


4	Debtors	2025		2024
£			£

	Other debtors	-		301


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	39,058		47,616
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	163,038		143,300
	Taxation and social security costs	5,907		6,450
	Other creditors	1,978		2,978
		209,981		200,344


6	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	-		40,523
	Shareholders loan	335,000		335,000
		335,000		375,523


7	Loans	2025		2024
£			£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years	335,000		335,000


	Secured bank loans	39,058		88,139

	Bank loan is secured by floating charge over the company assets.


8	Related party transactions

	At the year end £335,000 (2024-£335,000) was due to one of the shareholders on which interest is payable at 4.00% per annum. During the period the company charged a management fee of £30,000 (2024-£30,000) to Rudgwick Healthcare Ltd (100% subsidiary).


9	Controlling party

	The company is controlled by the shareholders S Lau & Mrs S Ooi, who own 100% of the shares.


10	Other information

	ESK Healthcare Limited is a private company limited by shares and incorporated in England. Its registered office is:
	22 Martlet Court
	Church Street
	Rudgwick
	Horsham
	RH12 3GF