REGISTERED NUMBER: 04998313 (England and Wales)

Financial Statements for the Year Ended 31st December 2025

for

Esplanade Healthcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr J H Redman

REGISTERED OFFICE:

1 The Gatehouse

Shorts Reach

The Esplanade

Rochester

Kent

ME1 1QP

REGISTERED NUMBER:

04998313 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,031

1,373

Investments

6

355,135

69,159

359,166

70,532

CURRENT ASSETS

Stocks

2,150

1,735

Debtors

7

70,869

402,270

Cash at bank and in hand

192,712

307,505

265,731

711,510

CREDITORS

Amounts falling due within one year

8

29,089

23,072

NET CURRENT ASSETS

236,642

688,438

TOTAL ASSETS LESS CURRENT LIABILITIES

595,808

758,970

PROVISIONS FOR LIABILITIES

-

555

NET ASSETS

595,808

758,415

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

9

30,807

(16,784

)

Retained earnings

565,000

775,198

SHAREHOLDERS' FUNDS

595,808

758,415

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19th May 2026 and were signed by:

Dr J H Redman - Director

1.	STATUTORY INFORMATION

Esplanade Healthcare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2025

and 31st December 2025

150,000

AMORTISATION

At 1st January 2025

and 31st December 2025

150,000

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

25,014

Additions

3,704

At 31st December 2025

28,718

DEPRECIATION

At 1st January 2025

23,641

Charge for year

1,046

At 31st December 2025

24,687

NET BOOK VALUE

At 31st December 2025

4,031

At 31st December 2024

1,373

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st January 2025

69,159

Additions

360,082

Disposals

(121,697

)

Revaluations

47,591

At 31st December 2025

355,135

NET BOOK VALUE

At 31st December 2025

355,135

At 31st December 2024

69,159

Cost or valuation at 31st December 2025 is represented by:

Other

investments

£

Valuation in 2020

(3,842

)

Valuation in 2021

(1,911

)

Valuation in 2022

(13,534

)

Valuation in 2023

(3,013

)

Valuation in 2024

1,674

Valuation in 2025

375,761

355,135

If listed investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

143,647

89,785

Listed investments were valued on on an open market basis on 31st December 2025 by Redmayne & Bentley .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,302

8,445

Other debtors

56,567

393,825

70,869

402,270

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

(5,541

)

5,945

Other creditors

34,630

17,127

29,089

23,072

9.

RESERVES

Fair

value

reserve

£

At 1st January 2025

(16,784

)

Fair value movement

47,591

At 31st December 2025

30,807

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025

2024

£

£

Dr J H Redman

Balance outstanding at start of year

333,724

533,658

Amounts advanced

276,346

666,066

Amounts repaid

(636,600

)

(866,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(26,530

)

333,724

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr J H Redman.