Elite Healthcare Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06981386

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,678		3,372

			2,678		3,372
CURRENT ASSETS
Stocks	5	19,550		22,495
Debtors	6	12,883		9,490
Cash at bank and in hand		60,575		59,334

		93,008		91,319
Creditors: Amounts Falling Due Within One Year	7	(34,534 )		(34,175 )

NET CURRENT ASSETS (LIABILITIES)			58,474		57,144

TOTAL ASSETS LESS CURRENT LIABILITIES			61,152		60,516

Creditors: Amounts Falling Due After More Than One Year	8		(26,602 )		(31,831 )

NET ASSETS			34,550		28,685

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			34,450		28,585

SHAREHOLDERS' FUNDS			34,550		28,685

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Elite Healthcare Ltd

Balance Sheet (continued)

As At 31 August 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Eastham Director	Mr Jason McGuire Director
15/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Elite Healthcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06981386 . The registered office is Unit 8 Actons Walk, Wigan, Lancashire, WN3 4HN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Elite Healthcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	1,813	14,083	7,570	4,807	28,273

As at 31 August 2025	1,813	14,083	7,570	4,807	28,273

Depreciation
As at 1 September 2024	1,600	12,203	6,957	4,141	24,901
Provided during the period	32	470	92	100	694

As at 31 August 2025	1,632	12,673	7,049	4,241	25,595

Net Book Value
As at 31 August 2025	181	1,410	521	566	2,678

As at 1 September 2024	213	1,880	613	666	3,372

5. Stocks

	2025	2024
	£	£
Finished goods	19,550	22,495

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Elite Healthcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,098	2,157
Other debtors	10,785	7,333

	12,883	9,490

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	16,847	15,497
Other creditors	2,909	2,949
Taxation and social security	14,778	15,729

	34,534	34,175

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	26,602	31,831

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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