Y D HEALTHCARE Ltd - Filleted accounts

Registered number

07141369

Y D HEALTHCARE Ltd

Filleted Accounts

31 March 2026

Y D HEALTHCARE Ltd
Registered number:		07141369
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		79,609			54,099

Current assets
Stocks		2,490			2,490
Debtors	4	169,895			145,817
Cash at bank and in hand		79,020			64,222
		251,405			212,529

Creditors: amounts falling due within one year	5	(132,120)			(120,446)

Net current assets			119,285			92,083

Total assets less current liabilities			198,894			146,182

Creditors: amounts falling due after more than one year	6		-			(1,848)



Net assets			198,894			144,334

Capital and reserves
Called up share capital			100			100
Profit and loss account			198,794			144,234

Shareholders' funds			198,894			144,334

The directors are 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 directors acknowledge their 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.




D Swift
Director
Approved by the board on 14 May 2026

Y D HEALTHCARE Ltd
Notes to the Accounts
for the year ended 31 March 2026


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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 4 and 5 years
	Fixtures, fittings, tools and equipment			over 4 and 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					17		15


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	27,818		31,039		119,419		178,276
	Additions	-		1,471		62,985		64,456
	Disposals	-		-		(33,180)		(33,180)
	At 31 March 2026	27,818		32,510		149,224		209,552

	Depreciation
	At 1 April 2025	23,983		27,868		72,326		124,177
	Charge for the year	1,034		2,056		34,356		37,446
	On disposals	-		-		(31,680)		(31,680)
	At 31 March 2026	25,017		29,924		75,002		129,943

	Net book value
	At 31 March 2026	2,801		2,586		74,222		79,609
	At 31 March 2025	3,835		3,171		47,093		54,099


4	Debtors					2026		2025
£							£

	Trade debtors					156,309		137,147
	Other debtors					13,586		8,670
						169,895		145,817


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					1,659		6,000
	Trade creditors					11,020		4,080
	Taxation and social security costs					67,577		59,939
	Other creditors					51,864		50,427
						132,120		120,446


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		1,848


7	Related party transactions

	Included in other creditors are amounts owed to directors of £51,864 (2025:£50,427).


8	Controlling party

	The company is controlled by Mr D Swift.


9	Other information

	Y D HEALTHCARE Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	50 Hoyland Road
	Hoyland Common
	Barnsley
	South Yorkshire
	S74 0PB