Registration number: 05921531

Forest Gate Healthcare Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

Forest Gate Healthcare Ltd

Company Information

Director

I Hutchinson

Company secretary

I Hutchinson

Registered office

Wellesley House 204 London Road Waterlooville Hampshire England PO7 7AN

Accountants

MMO Limited Chartered AccountantsWellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Forest Gate Healthcare Ltd
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Forest Gate Healthcare Ltd for the year ended 30 September 2025 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Forest Gate Healthcare Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Forest Gate Healthcare Ltd and state those matters that we have agreed to state to the Board of Directors of Forest Gate Healthcare Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Forest Gate Healthcare Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Forest Gate Healthcare Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Forest Gate Healthcare Ltd. You consider that Forest Gate Healthcare Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Forest Gate Healthcare Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

MMO Limited
Chartered Accountants
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

12 May 2026

Forest Gate Healthcare Ltd

(Registration number: 05921531)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	38,792	29,511
Current assets
Debtors	5	57,767	62,597
Cash at bank and in hand		835,443	532,228
		893,210	594,825
Creditors: Amounts falling due within one year	6	(514,352)	(334,536)
Net current assets		378,858	260,289
Total assets less current liabilities		417,650	289,800
Provisions for liabilities		(99,698)	(7,165)
Net assets		317,952	282,635
Capital and reserves
Called up share capital	7	1,000	1,000
Retained earnings		316,952	281,635
Shareholders' funds		317,952	282,635

Forest Gate Healthcare Ltd

(Registration number: 05921531)
Balance Sheet as at 30 September 2025

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 his 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 11 May 2026
 

......................................... I Hutchinson Company secretary and director

Forest Gate Healthcare 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.

The address of its registered office is:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

These financial statements were authorised for issue by the director on 11 May 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.

All figures are presented in British Sterling, which is the functional currency of the company, and are rounded to the nearest £1.

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.

Government grants

Government grants relating to revenue expenditure are recognised in income over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

Tax

The tax expense for the period comprises current and deferred 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.

Forest Gate Healthcare Ltd

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

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Fixtures & fittings	25%- written down value

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 debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Forest Gate Healthcare Ltd

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

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 154 (2024 - 152).

Forest Gate Healthcare 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	117,439	117,439
Additions	22,212	22,212
At 30 September 2025	139,651	139,651
Depreciation
At 1 October 2024	87,928	87,928
Charge for the year	12,931	12,931
At 30 September 2025	100,859	100,859
Carrying amount
At 30 September 2025	38,792	38,792
At 30 September 2024	29,511	29,511

5

Debtors

Current	2025 £	2024 £
Trade debtors	57,767	40,892
Other debtors	-	21,705
	57,767	62,597

Forest Gate Healthcare Ltd

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

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	18,678	534
Taxation and social security	171,871	38,766
Accruals and deferred income	81,019	56,019
Other creditors	242,784	239,217
	514,352	334,536

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	1,000	1,000	1,000	1,000

Forest Gate Healthcare Ltd

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

8	Related party transactions

Transactions with the director

2025	At 1 October 2024 £	Advances to director £	At 30 September 2025 £
Undated, unsecured and interest free directors loan account which is repayable on demand.	(37,383)	37,383	-

2024	At 1 October 2023 £	Other payments made to company by director £	At 30 September 2024 £
Undated, unsecured and interest free directors loan account which is repayable on demand.	(1)	(37,382)	(37,383)

Summary of transactions with parent

QPSD Limited

The director of Forest Gate Healthcare Limited, Mr I Hutchinson is also a director of QPSD Limited. At the balance sheet date the amount owed to QPSD Limited was £76,139 (£48,097.00).

Summary of transactions with other related parties

Pargon Limited

The director of Forest Gate Healthcare Limited, Mr I Hutchinson, is also a director of Pargon Limited. At the balance sheet date the amount due from Pargon Limited was £Nil (2024 £21,705).

9	Parent and ultimate parent undertaking

The company's immediate parent is QPSD Limited, incorporated in England and Wales.