REGISTERED NUMBER: 11627026 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

FOR

DKL HEALTHCARE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

Dr D Abbotts

Dr K Riley

Mrs L P Clark

D Riley

Mrs C M Abbotts

REGISTERED OFFICE:

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

REGISTERED NUMBER:

11627026 (England and Wales)

ACCOUNTANTS:

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

FIXED ASSETS

Intangible assets

4

96,750

118,250

Tangible assets

5

2,384,590

1,306,529

2,481,340

1,424,779

CURRENT ASSETS

Stocks

1,025

986

Debtors

6

27,269

35,007

Cash at bank and in hand

63,749

53,583

92,043

89,576

CREDITORS

Amounts falling due within one year

7

618,624

395,546

NET CURRENT LIABILITIES

(526,581

)

(305,970

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,954,759

1,118,809

CREDITORS

Amounts falling due after more than one year

8

2,263,985

1,186,052

NET LIABILITIES

(309,226

)

(67,243

)

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

(309,526

)

(67,543

)

(309,226

)

(67,243

)

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 26th May 2026 and were signed on its behalf by:

Dr K Riley - Director

Dr D Abbotts - Director

Mrs L P Clark - Director

1.	STATUTORY INFORMATION

DKL 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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 2019, 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

-

20% on reducing balance and 10% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

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 40 (2024 - 33 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st June 2024

and 31st May 2025

215,000

AMORTISATION

At 1st June 2024

96,750

Charge for year

21,500

At 31st May 2025

118,250

NET BOOK VALUE

At 31st May 2025

96,750

At 31st May 2024

118,250

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st June 2024

1,220,283

121,109

1,341,392

Additions

884,652

255,073

1,139,725

At 31st May 2025

2,104,935

376,182

2,481,117

DEPRECIATION

At 1st June 2024

-

34,863

34,863

Charge for year

-

61,664

61,664

At 31st May 2025

-

96,527

96,527

NET BOOK VALUE

At 31st May 2025

2,104,935

279,655

2,384,590

At 31st May 2024

1,220,283

86,246

1,306,529

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

25,258

23,897

Other debtors

2,011

11,110

27,269

35,007

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

16,077

3,836

Taxation and social security

12,199

7,443

Other creditors

590,348

384,267

618,624

395,546

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

2,263,985

1,186,052

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

714,534

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

2,463,985

1,186,052

There were two fixed charges held by Metro Bank Plc over the freehold property of the company which were satisfied on 27 september 2022.

There is now a fixed charge held over the assets of the company by Karen Elizabeth Sawbridge.

10.	GOING CONCERN

Despite the insolvent balance sheet the company accounts have been completed on a going concern basis. This is because the company has the full support of the directors whose directors loan accounts exceed the insolvent balance sheet.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DKL Healthcare Limited for the year ended 31st May 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of DKL Healthcare Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DKL Healthcare Limited and state those matters that we have agreed to state to the Board of Directors of DKL Healthcare Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DKL Healthcare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of DKL Healthcare Limited. You consider that DKL Healthcare Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DKL Healthcare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

26th May 2026