Company No: 04028383 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A J King (Appointed 30 April 2026)
	K J O'Dwyer (Appointed 30 April 2026)
	E Rouholamin
	P J Turner
	R J Turner (Appointed 30 April 2026)

SECRETARY

E Rouholamin

REGISTERED OFFICE	Orchard House
	Victoria Square
	Droitwich
	WR9 8DS
	United Kingdom

COMPANY NUMBER

04028383 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	3rd Floor Northern Assurance
	Albert Square
	9/21 Princess Street
	Manchester
	M2 4DN

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	3,896		5,816
		3,896		5,816
Current assets
Debtors	4	82,791		50,628
Cash at bank and in hand	5	439,959		353,715
		522,750		404,343
Creditors: amounts falling due within one year	6	( 82,692)		( 78,464)
Net current assets		440,058		325,879
Total assets less current liabilities		443,954		331,695
Net assets		443,954		331,695
Capital and reserves
Called-up share capital	7	3,970		3,970
Profit and loss account		439,984		327,725
Total shareholders' funds		443,954		331,695

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of The Worcestershire Imaging Centre Ltd (registered number: 04028383) were approved and authorised for issue by the Board of Directors on 12 May 2026. They were signed on its behalf by:

Ebrahim Rouholamin Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Worcestershire Imaging Centre Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Orchard House, Victoria Square, Droitwich, WR9 8DS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of The Worcestershire Imaging Centre Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery etc.	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	9		11

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 January 2025	284,425		978,622		1,263,047
Additions	0		1,699		1,699
At 31 December 2025	284,425		980,321		1,264,746
Accumulated depreciation
At 01 January 2025	284,425		972,806		1,257,231
Charge for the financial year	0		3,619		3,619
At 31 December 2025	284,425		976,425		1,260,850
Net book value
At 31 December 2025	0		3,896		3,896
At 31 December 2024	0		5,816		5,816

4. Debtors

	2025		2024
	£		£
Trade debtors	52,003		25,674
Amounts owed by Group undertakings	2,698		2,518
Other debtors	28,090		22,436
	82,791		50,628

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	439,959		353,715

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	14,464		16,258
Taxation and social security	41,922		25,830
Other creditors	26,306		36,376
	82,692		78,464

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
397,000 Ordinary shares of £ 0.01 each	3,970		3,970