Docmar Limited Accounts






Docmar Limited

	Company No. 08222670
		Information for Filing with The Registrar
		30 September 2025

The Directors present their report and the accounts for the year ended 30 September 2025.

Principal activities
The principal activity of the company during the year under review was health care services.




Directors

The Directors who served at any time during the year were as follows:

K. Docherty
M.T. Docherty








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

M.T. Docherty
Director
30 September 2025

at	30 September 2025
Company No.		08222670	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	127,604	150,122


				127,604	150,122
Current assets

	Debtors		6	282,693	606,158

	Cash at bank and in hand			2,177,897	1,682,627
				2,460,590	2,288,785
Creditors: Amount falling due within one year			7	(443,683)	(414,900)
Net current assets				2,016,907	1,873,885
Total assets less current liabilities				2,144,511	2,024,007

Provisions for liabilities
	Deferred taxation		8	(31,901)	(28,523)

Net assets				2,112,610	1,995,484

Capital and reserves
	Called up share capital			102	102



	Profit and loss account		10	2,112,508	1,995,382

Total equity				2,112,610	1,995,484



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the 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 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 September 2025 and signed on its behalf by:
M.T. Docherty
Director
30 September 2025

for the year ended 30 September 2025

General information

Docmar Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08222670

Its registered office is:

Park Road Business Place

Park Road

Mansfield Woodhouse

Notts

NG19 8ER

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

15% Reducing balance

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	102	102

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	323,508	299,708

		Total corporation tax	323,508	299,708

		Origination and reversal of timing differences	3,378	(5,034)

		Total deferred tax	3,378	(5,034)

		Tax on profit on ordinary activities	326,886	294,674

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		326886	£	£
		Profit on ordinary activities before tax	1,271,512	1,172,338



		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	-
		Expenses not deductible for tax purposes	326,886	294,674




		Tax on profit on ordinary activities	326,886	294,674

5	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 October 2024	207,615	33,649	241,264




		At 30 September 2025	207,615	33,649	241,264
		Depreciation
		At 1 October 2024	66,981	24,161	91,142
		Charge for the year	21,095	1,423	22,518



		At 30 September 2025	88,076	25,584	113,660
		Net book values
		At 30 September 2025	119,539	8,065	127,604
		At 30 September 2024	140,634	9,488	150,122

6	Debtors
			2025	2024
			£	£
		Trade debtors	77,684	106,158





		Other debtors	205,009	500,000

			282,693	606,158

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	4,003	3,029

		Taxes and social security	363,629	332,514
		Loans from directors	640	2,080
		Other creditors	296	3,526
		Accruals and deferred income	75,115	73,751
			443,683	414,900

8	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 October 2024	28,523	28,523
		Charge to the profit and loss account for the period	3,378	3,378

		At 30 September 2025	31,901	31,901

Share Capital

100 ORDINARY SHARES, 1 A SHARE, 1 B SHARE

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	827,500	1,467,213

			827,500	1,467,213

		Dividends by type:

		Equity dividends	827,500	1,467,213
			827,500	1,467,213

Related party disclosures

Key management personnel compensation

Transactions with related parties

Docmar Limited is controlled jointly by its two shareholders, a husband and wife, who hold 76 and 26 ordinary shares respectively. Respectful Care Franchising Limited (RCFL) is controlled solely by the husband and is therefore a related party by virtue of common control. During the year ended 30 September 2024, the company advanced a loan of £500,000 to RCFL. The loan agreement provides for interest at the official Bank of England base rate per annum. The loan is unsecured and repayable on demand. During the year ended 30 September 2025, repayments of £300,000 were received. At 30 September 2025, £200,000 remained outstanding (2024: £500,000).
Docmar loaned RCFL £5,008.88, relating to services actioned by Docmar for RCFL in December 2023. The loan bears interest at the Bank of England base rate. Any interest accruing is to be capitalised and added to the loan balance, rather than paid monthly. The loan is repayable on demand