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Registered number: 11226932
Five Healthcare Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 11226932
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 490,472 551,781
Tangible Assets 5 9,513 36,721
Investments 6 10,000 10,000
509,985 598,502
CURRENT ASSETS
Stocks 7 35,000 50,295
Debtors 8 159,598 102,004
Cash at bank and in hand 124,225 202,731
318,823 355,030
Creditors: Amounts Falling Due Within One Year 9 (333,640 ) (391,987 )
NET CURRENT ASSETS (LIABILITIES) (14,817 ) (36,957 )
TOTAL ASSETS LESS CURRENT LIABILITIES 495,168 561,545
Creditors: Amounts Falling Due After More Than One Year 10 (439,558 ) (482,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,378 ) -
NET ASSETS 53,232 79,212
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 53,132 79,112
SHAREHOLDERS' FUNDS 53,232 79,212
Page 1
Page 2
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 Hyderali Datoo
Director
05/06/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Five Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11226932 . The registered office is Metroline House 4th Floor, 118-122 College Road, Harrow, HA1 1BQ.
The financial statements are prepared in Sterling (£) which is also the functional currency of the
company. 
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
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2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
2.7. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 9)
13 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2024 919,635
As at 31 August 2025 919,635
Amortisation
As at 1 September 2024 367,854
Provided during the period 61,309
As at 31 August 2025 429,163
Net Book Value
As at 31 August 2025 490,472
As at 1 September 2024 551,781
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 84,363 2,879 87,242
Additions - 8,665 8,665
Disposals (84,363 ) - (84,363 )
As at 31 August 2025 - 11,544 11,544
Depreciation
As at 1 September 2024 48,773 1,748 50,521
Provided during the period - 283 283
Disposals (48,773 ) - (48,773 )
As at 31 August 2025 - 2,031 2,031
Net Book Value
As at 31 August 2025 - 9,513 9,513
As at 1 September 2024 35,590 1,131 36,721
Page 5
Page 6
6. Investments
Unlisted
£
Cost or Valuation
As at 1 September 2024 10,000
As at 31 August 2025 10,000
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 10,000
As at 1 September 2024 10,000
7. Stocks
2025 2024
£ £
Finished goods 35,000 50,295
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 122,757 70,816
Prepayments and accrued income 599 -
Other debtors 5,000 5,000
VAT 31,242 19,428
Directors' loan accounts - 6,760
159,598 102,004
Page 6
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9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 15,395
Trade creditors 212,412 217,246
Bank loans and overdrafts 42,116 78,085
Corporation tax 36,044 45,906
Other creditors 13,326 2,823
Accruals and deferred income 10,466 3,960
Directors' loan accounts 11,059 2,855
Amounts owed to associates 8,217 25,717
333,640 391,987
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 36,628
Bank loans 439,558 445,705
439,558 482,333
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 15,395
Later than one year and not later than five years - 36,628
- 52,023
- 52,023
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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