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Company Registration No. NI693845 (Northern Ireland)
Warnock Healthcare Ltd Unaudited accounts for the year ended 31 March 2026
Warnock Healthcare Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Warnock Healthcare Ltd Company Information for the year ended 31 March 2026
Directors
Ronan Warnock Mairead Warnock
Company Number
NI693845 (Northern Ireland)
Registered Office
6 Killyfuddy Road Trillick Omagh Co. Tyrone BT78 3QP
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
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Warnock Healthcare Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
322,000
348,000
Tangible assets
5
130,675
135,498
452,675
483,498
Current assets
Inventories
38,593
39,223
Debtors
6
82,092
67,688
Cash at bank and in hand
66,965
90,285
187,650
197,196
Creditors: amounts falling due within one year
7
(547,390)
(634,256)
Net current liabilities
(359,740)
(437,060)
Net assets
92,935
46,438
Capital and reserves
Called up share capital
100
100
Profit and loss account
92,835
46,338
Shareholders' funds
92,935
46,438
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by
Ronan Warnock Director Company Registration No. NI693845
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Warnock Healthcare Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Warnock Healthcare Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI693845. The registered office is 6 Killyfuddy Road, Trillick, Omagh, Co. Tyrone, BT78 3QP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
Fixtures & fittings
15% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is at a rate of 6.5% Straight Line
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
400,000
At 31 March 2026
400,000
Amortisation
At 1 April 2025
52,000
Charge for the year
26,000
At 31 March 2026
78,000
Net book value
At 31 March 2026
322,000
At 31 March 2025
348,000
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Warnock Healthcare Ltd Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
110,000
39,858
149,858
Additions
-
3,948
3,948
At 31 March 2026
110,000
43,806
153,806
Depreciation
At 1 April 2025
4,400
9,960
14,360
Charge for the year
2,200
6,571
8,771
At 31 March 2026
6,600
16,531
23,131
Net book value
At 31 March 2026
103,400
27,275
130,675
At 31 March 2025
105,600
29,898
135,498
6
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
12,717
11,816
Trade debtors
69,375
55,872
82,092
67,688
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
220,794
323,727
Obligations under finance leases and hire purchase contracts
1,596
3,194
Trade creditors
62,208
51,308
Taxes and social security
34,568
19,441
Loans from directors
224,724
236,586
Accruals
3,500
-
547,390
634,256
8
Average number of employees
During the year the average number of employees was 4 (2025: 4).
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