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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
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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
322,000 
348,000 
Tangible assets
130,675 
135,498 
452,675 
483,498 
Current assets
Inventories
38,593 
39,223 
Debtors
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
(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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