REGISTERED NUMBER: 15235009 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CHELHAM HEALTHCARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J C Tranquille

REGISTERED OFFICE:

2 Penta Court (Ground Floor)

Station Road

Borehamwood

WD6 1SL

REGISTERED NUMBER:

15235009 (England and Wales)

ACCOUNTANTS:

Stoten Gillam Limited

Chartered Accountants

Alban House

99 High Street South

Dunstable

Bedfordshire

LU6 3SF

FIXED ASSETS

Intangible assets

4

334,047

351,942

Tangible assets

5

633,988

634,736

968,035

986,678

CURRENT ASSETS

Stocks

1,971

4,000

Debtors

6

51,613

81,617

Cash at bank and in hand

8,019

1,304

61,603

86,921

CREDITORS

Amounts falling due within one year

7

339,107

399,333

NET CURRENT LIABILITIES

(277,504

)

(312,412

)

TOTAL ASSETS LESS CURRENT LIABILITIES

690,531

674,266

CREDITORS

Amounts falling due after more than one year

8

651,524

660,943

NET ASSETS

39,007

13,323

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

38,907

13,223

SHAREHOLDERS' FUNDS

39,007

13,323

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 11 June 2026 and were signed by:

Mr J C Tranquille - Director

1.	STATUTORY INFORMATION

Chelham Healthcare Ltd 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.

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 2024, is being amortised evenly over its estimated useful life of twenty 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.

Land and buildings

-

not provided

Plant and machinery etc

-

15% on reducing balance

In the opinion of the Director the land and buildings are expected to have a long and useful economic life and the residual value is expected to be high, as the buildings are maintained to a high standard. No depreciation is charged as such charge required would be immaterial.

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 21 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

357,908

AMORTISATION

At 1 January 2025

5,966

Charge for year

17,895

At 31 December 2025

23,861

NET BOOK VALUE

At 31 December 2025

334,047

At 31 December 2024

351,942

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

629,750

5,248

634,998

DEPRECIATION

At 1 January 2025

-

262

262

Charge for year

-

748

748

At 31 December 2025

-

1,010

1,010

NET BOOK VALUE

At 31 December 2025

629,750

4,238

633,988

At 31 December 2024

629,750

4,986

634,736

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

34,018

22,329

Other debtors

4,799

41,693

38,817

64,022

Amounts falling due after more than one year:

Other debtors

12,796

17,595

Aggregate amounts

51,613

81,617

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,416

9,440

Amounts owed to associates

233,048

175,415

Taxation and social security

37,887

35,135

Other creditors

48,756

179,343

339,107

399,333

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

651,524

660,943

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

613,762

623,181

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

670,940

670,383

The bank loan is secured by a fixed and floating charge over all property and assets of the Company.