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Company registration number: 16185064
DeRoiste Healthcare Limited
Unaudited filleted financial statements
31 January 2026
DeRoiste Healthcare Limited
Contents
Directors and other information
Balance sheet
Statement of changes in equity
Notes to the financial statements
DeRoiste Healthcare Limited
Directors and other information
Director Dr Orla Carty (Appointed 15 January 2025)
Company number 16185064
Registered office 158 Booker Avenue
Liverpool
L18 9TB
Accountant Nicola Woodburn
100 Station Road
Bannockburn
Stirling
FK7 8JP
DeRoiste Healthcare Limited
Balance sheet
31 January 2026
31/01/26
Note £ £
Fixed assets
Tangible assets 5 1,304
_______
1,304
Current assets
Debtors 6 9,599
Cash at bank and in hand 26,895
_______
36,494
Creditors: amounts falling due
within one year 7 ( 10,868)
_______
Net current assets 25,626
_______
Total assets less current liabilities 26,930
Provisions for liabilities ( 248)
_______
Net assets 26,682
_______
Capital and reserves
Called up share capital 100
Profit and loss account 26,582
_______
Shareholder funds 26,682
_______
For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 10 April 2026 , and are signed on behalf of the board by:
Dr Orla Carty
Director
Company registration number: 16185064
DeRoiste Healthcare Limited
Statement of changes in equity
Period ended 31 January 2026
Called up share capital Profit and loss account Total
£ £ £
At 15 January 2025 - - -
Profit for the period 41,067 41,067
_______ _______ _______
Total comprehensive income for the period - 41,067 41,067
Issue of shares 100 100
Dividends paid and payable ( 14,485) ( 14,485)
_______ _______ _______
Total investments by and distributions to owners 100 ( 14,485) ( 14,385)
_______ _______ _______
At 31 January 2026 100 26,582 26,682
_______ _______ _______
DeRoiste Healthcare Limited
Notes to the financial statements
Period ended 31 January 2026
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 158 Booker Avenue, Liverpool, L18 9TB.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received for services rendered, net of discounts.
Revenue from the provision of services is recognised when the service is completed, usually on the recording of a treatment and is reduced for bad debts.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 33.33 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 1
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 15 January 2025 - -
Additions 1,304 1,304
_______ _______
At 31 January 2026 1,304 1,304
_______ _______
Depreciation
At 15 January 2025 and 31 January 2026 - -
_______ _______
Carrying amount
At 31 January 2026 1,304 1,304
_______ _______
6. Debtors
31/01/26
£
Trade debtors 9,599
_______
7. Creditors: amounts falling due within one year
31/01/26
£
Corporation tax 9,433
Other creditors 1,435
_______
10,868
_______
Included in other creditors is a loan from the director of £885 which was provided to the company interest free.