Company registration number 12116828 (England and Wales)
MOMENTUM HEALTHCARE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MOMENTUM HEALTHCARE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
MOMENTUM HEALTHCARE LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
6,609
5,761
Current assets
Debtors
5
14,028
10,102
Cash at bank and in hand
5,708
8,426
19,736
18,528
Creditors: amounts falling due within one year
6
(8,529)
(7,853)
Net current assets
11,207
10,675
Total assets less current liabilities
17,816
16,436
Creditors: amounts falling due after more than one year
7
(14,000)
(17,000)
Net assets/(liabilities)
3,816
(564)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
3,716
(664)
Total equity
3,816
(564)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 15 January 2026
Miss M Boorman
Director
Company registration number 12116828 (England and Wales)
MOMENTUM HEALTHCARE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Momentum Healthcare Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 22 Hillbrow Road, Ramsgate, Kent, England, CT11 7RU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is four years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and equipment
20% on reducing balance
Computer equipment
20% on reducing balance

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.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

MOMENTUM HEALTHCARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024 and 30 September 2025
4,000
Amortisation and impairment
At 1 October 2024 and 30 September 2025
4,000
Carrying amount
At 30 September 2025
-
0
At 30 September 2024
-
0
MOMENTUM HEALTHCARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
4
Tangible fixed assets
Fixtures and equipment
Computer equipment
Total
£
£
£
Cost
At 1 October 2024
9,545
3,185
12,730
Additions
2,500
-
0
2,500
At 30 September 2025
12,045
3,185
15,230
Depreciation and impairment
At 1 October 2024
5,104
1,865
6,969
Depreciation charged in the year
1,388
264
1,652
At 30 September 2025
6,492
2,129
8,621
Carrying amount
At 30 September 2025
5,553
1,056
6,609
At 30 September 2024
4,441
1,320
5,761
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
14,028
10,102
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
3,000
3,000
Corporation tax
818
243
Other taxation and social security
100
-
0
Other creditors
4,611
4,610
8,529
7,853
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
14,000
17,000
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