| Ina Health Limited |
| Registered number: |
11585897 |
| Balance Sheet |
| as at 31 December 2025 |
|
|
| Notes |
|
|
2025 |
|
|
2024 |
|
|
|
|
£ |
|
|
£ |
| Fixed assets |
| Intangible assets |
4 |
|
|
1 |
|
|
1 |
| Tangible assets |
5 |
|
|
108,185 |
|
|
127,326 |
|
|
|
|
108,186 |
|
|
127,327 |
| Current assets |
| Stocks |
|
|
1,000 |
|
|
1,250 |
| Debtors |
6 |
|
43,720 |
|
|
61,936 |
| Cash at bank and in hand |
|
|
7,494 |
|
|
6,610 |
|
|
|
52,214 |
|
|
69,796 |
| Creditors: amounts falling due within one year |
7 |
|
(32,223) |
|
|
(47,470) |
|
|
|
|
|
|
|
| Net current assets |
|
|
|
19,991 |
|
|
22,326 |
|
|
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
|
128,177 |
|
|
149,653 |
| Creditors: amounts falling due after more than one year |
8 |
|
|
(478,822) |
|
|
(516,420) |
|
| Provisions for liabilities |
9 |
|
|
(3,284) |
|
|
(3,988) |
| Net liabilities |
|
|
|
(353,929) |
|
|
(370,755) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(354,029) |
|
|
(370,855) |
| Shareholder's funds |
|
|
|
(353,929) |
|
|
(370,755) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
|
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
|
| 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. |
|
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
| Mrs B Patel |
| Director |
| Approved by the board on 16 April 2026 |
|
| Ina Health Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Going concern |
|
The director has made personal representations that she will continue to support the company for the foreseeable future. On this basis the directors consider it appropriate to prepare the financial statements on the going concern basis. |
|
|
Turnover |
|
The turnover represents the total amount receivable by the company for services provided. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
Website costs are being amortised evenly over their estimated useful life of five years. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset evenly over its expected useful life, as follows: |
|
Leasehold land and buildings |
Straight line over the lease period. |
|
Plant and machinery |
20% on reducing balance. |
|
Fixtures, fittings and equipment |
20% on reducing balance. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Bank loans and other financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest. Financial liabilities classified as payable within one year are not amortised. |
|
|
|
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
Leased assets |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
4 |
|
6 |
|
|
|
|
|
|
|
|
|
| 3 |
Operating profit /(loss) |
|
The operating loss is stated after charging: |
|
|
|
|
|
|
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
Depreciation -owned assets |
21,145 |
|
24,576 |
|
Website costs amortised |
- |
|
4,367 |
|
|
|
|
|
|
|
|
|
| 4 |
Intangible fixed assets |
£ |
|
|
Cost |
|
At 1 January 2025 |
22,524 |
|
At 31 December 2025 |
22,524 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 January 2025 |
22,523 |
|
Provided during the year |
- |
|
At 31 December 2025 |
22,523 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
1 |
|
At 31 December 2024 |
1 |
|
|
|
|
|
|
|
|
|
|
Website costs are written off in equal annual instalments over its estimated economic life of 5 years. |
|
|
| 5 |
Tangible fixed assets |
|
|
Land and buildings |
|
Plant and machinery |
|
Fixtures and fittings |
|
Total |
|
|
£ |
|
£ |
|
£ |
|
£ |
|
Cost |
|
At 1 January 2025 |
80,791 |
|
26,514 |
|
184,475 |
|
291,780 |
|
Additions |
- |
|
- |
|
2,657 |
|
2,657 |
|
Surplus on revaluation |
- |
|
- |
|
- |
|
- |
|
Disposals |
- |
|
- |
|
(1,338) |
|
(1,338) |
|
At 31 December 2025 |
80,791 |
|
26,514 |
|
185,794 |
|
293,099 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
30,095 |
|
18,550 |
|
115,809 |
|
164,454 |
|
Charge for the year |
5,419 |
|
1,592 |
|
14,134 |
|
21,145 |
|
On disposals |
- |
|
- |
|
(685) |
|
(685) |
|
At 31 December 2025 |
35,514 |
|
20,142 |
|
129,258 |
|
184,914 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
45,277 |
|
6,372 |
|
56,536 |
|
108,185 |
|
At 31 December 2024 |
50,696 |
|
7,964 |
|
68,666 |
|
127,326 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Debtors |
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Trade debtors |
7,824 |
|
9,600 |
|
Other debtors |
35,896 |
|
52,336 |
|
|
|
|
|
|
43,720 |
|
61,936 |
|
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Bank loans and overdrafts |
5,395 |
|
5,262 |
|
Obligations under finance lease and hire purchase contracts |
7,204 |
|
12,137 |
|
Trade creditors |
155 |
|
1,536 |
|
Taxation and social security costs |
- |
|
2,000 |
|
Other creditors |
19,469 |
|
26,535 |
|
|
|
|
|
|
32,223 |
|
47,470 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Bank loans |
22,476 |
|
27,870 |
|
Obligations under finance lease and hire purchase contracts |
11,346 |
|
18,550 |
|
Other creditors |
445,000 |
|
470,000 |
|
|
|
|
|
|
478,822 |
|
516,420 |
|
|
|
|
|
|
|
|
|
|
|
Bank loan |
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
Creditors include: |
|
Instalments falling due for payment after more than five years |
- |
|
5,458 |
|
|
|
|
|
|
|
|
|
|
|
Bounce bank loan is backed by the British Business Bank on behalf of and with the backing of the Secretary of State for Business, Energy and Industrial Strategy. |
|
|
Hire purchase contracts included under creditors are secured on the assets concerned. |
|
|
| 9 |
Provisions for liabilities |
|
|
|
|
|
|
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
Deferred tax |
3,284 |
|
3,988 |
|
|
|
|
|
|
|
|
|
|
Balance at 1st January 2025 |
3,988 |
|
Provided during the year |
(704) |
|
|
|
|
|
|
|
|
3,284 |
|
|
|
|
|
|
|
|
|
|
| 10 |
Other financial commitments |
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Total future minimum payments, subject to rent reviews, under non-cancellable operating leases |
|
350,844 |
|
392,844 |
|
|
|
|
|
|
|
|
|
|
| 11 |
Directors' advances, credits and guarantees |
|
|
Mrs B Patel is a guarantor in respect of the company's leasehold premises and hire purchase contracts. |
|
The amount due to Mrs B Patel, shown under creditors repayable after 12 months, amounting to £445,000 is interest free and repayable at the discretion of the company ( 2024- £470,000). |