Company Registration No. 04830307 (England and Wales)
Burgess Diagnostics Limited
Unaudited financial statements
for the year ended 30 November 2025
Pages for filing with the registrar
Burgess Diagnostics Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 10
Burgess Diagnostics Limited
Statement of financial position
As at 30 November 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
4,926
5,631
Tangible assets
5
1,558,438
856,347
1,563,364
861,978
Current assets
Stocks
6
4,212
3,886
Debtors
7
2,020,864
1,748,224
Cash at bank and in hand
573,884
438,455
2,598,960
2,190,565
Creditors: amounts falling due within one year
8
(900,031)
(735,578)
Net current assets
1,698,929
1,454,987
Total assets less current liabilities
3,262,293
2,316,965
Creditors: amounts falling due after more than one year
9
(567,430)
(326,484)
Provisions for liabilities
(364,992)
(180,271)
Net assets
2,329,871
1,810,210
Capital and reserves
Called up share capital
10
50,000
50,000
Other reserves
36,157
37,156
Profit and loss reserves
2,243,714
1,723,054
Total equity
2,329,871
1,810,210

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Burgess Diagnostics Limited
Statement of financial position (continued)
As at 30 November 2025
2
The financial statements were approved by the board of directors and authorised for issue on 29 April 2026 and are signed on its behalf by:
Paul Betts
Director
Company Registration No. 04830307
Burgess Diagnostics Limited
Notes to the financial statements
For the year ended 30 November 2025
3
1
Accounting policies
Company information

Burgess Diagnostics Limited is a private company limited by shares incorporated in England and Wales. The registered office is Oak House, 317 Golden Hill Lane, Leyland, Lancashire, PR25 2YJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the provision of services is recognised in the period that the equipment rental service is provided.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website
12.5% Reducing balance
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Burgess Diagnostics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies (continued)
4

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% Straight line
Plant and machinery
25% Reducing balance
Fixtures and fittings
20%, 25% and 33% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Burgess Diagnostics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies (continued)
5
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Burgess Diagnostics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies (continued)
6
1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
20
17
Burgess Diagnostics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
7
4
Intangible fixed assets
Website
£
Cost
At 1 December 2024 and 30 November 2025
11,579
Amortisation and impairment
At 1 December 2024
5,948
Amortisation charged for the year
705
At 30 November 2025
6,653
Carrying amount
At 30 November 2025
4,926
At 30 November 2024
5,631
5
Tangible fixed assets
Leasehold improvements
Plant and machinery etc
Total
£
£
£
Cost
At 1 December 2024
-
0
2,548,326
2,548,326
Additions
44,455
995,219
1,039,674
Disposals
-
0
(625,677)
(625,677)
At 30 November 2025
44,455
2,917,868
2,962,323
Depreciation and impairment
At 1 December 2024
-
0
1,691,979
1,691,979
Depreciation charged in the year
-
0
301,101
301,101
Eliminated in respect of disposals
-
0
(589,195)
(589,195)
At 30 November 2025
-
0
1,403,885
1,403,885
Carrying amount
At 30 November 2025
44,455
1,513,983
1,558,438
At 30 November 2024
-
0
856,347
856,347
6
Stocks
2025
2024
£
£
Stocks
4,212
3,886
Burgess Diagnostics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
8
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
428,904
411,822
Amounts owed by group undertakings
1,370,650
1,274,588
Other debtors
221,310
61,814
2,020,864
1,748,224
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
320,633
282,785
Amounts owed to group undertakings
-
0
79,976
Corporation tax
-
0
61,611
Other taxation and social security
126,821
88,227
Other creditors
452,577
222,979
900,031
735,578
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
567,430
326,484

Hire purchase and asset finance of £803,377 (2024: £446,267), included within other creditors, are secured over the assets to which they relate.

10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A ordinary shares of £1 each
25,001
25,001
25,001
25,001
B ordinary shares of £1 each
24,999
24,999
24,999
24,999
50,000
50,000
50,000
50,000
Burgess Diagnostics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
9
11
Financial commitments, guarantees and contingent liabilities

The company is party to a cross-company guarantee with its holding company, Diagnostics 2016 Limited, in respect of non-bank borrowings existing in the group totalling £2,423,500 (2024: £2,468,500).

Two fixed and floating charges as secured against the company by HSBC were satisfied in the year. The bank borrowings in the year ended 30 November 2024 of £152,343 were cleared in the year.

As at the year end, the directors consider the probability of default remote and accordingly, no liability is recognised on the balance sheet.

Burgess Diagnostics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
10
12
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
-
0
20,900
13
Related party transactions
Balances with related parties

The following amounts were outstanding at the reporting end date:

Amounts owed by
Amounts owed to
related parties
related parties
2025
2024
2025
2024
£
£
£
£
Diagnostics 2016 Limited
1,370,648
1,274,588
-
0
-
0
TMVH Limited
-
0
-
0
-
0
79,976
14
Parent company

The company’s immediate parent undertaking is Diagnostics 2016 Limited. The company’s ultimate parent undertaking and controlling party is Solingen Private Equity No 1 LP.

2025-11-30 2024-12-01 false false false 29 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Paul Betts Robin Womersley Mary Bronserud Justin Collighan 04830307 2024-12-01 2025-11-30 04830307 2025-11-30 04830307 2024-11-30 04830307 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-11-30 04830307 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-11-30 04830307 core:LandBuildings 2025-11-30 04830307 core:OtherPropertyPlantEquipment 2025-11-30 04830307 core:LandBuildings 2024-11-30 04830307 core:OtherPropertyPlantEquipment 2024-11-30 04830307 core:CurrentInventories 2025-11-30 04830307 core:CurrentInventories 2024-11-30 04830307 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 04830307 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 04830307 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 04830307 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-30 04830307 core:CurrentFinancialInstruments 2025-11-30 04830307 core:CurrentFinancialInstruments 2024-11-30 04830307 core:ShareCapital 2025-11-30 04830307 core:ShareCapital 2024-11-30 04830307 core:OtherMiscellaneousReserve 2025-11-30 04830307 core:OtherMiscellaneousReserve 2024-11-30 04830307 core:RetainedEarningsAccumulatedLosses 2025-11-30 04830307 core:RetainedEarningsAccumulatedLosses 2024-11-30 04830307 core:ShareCapitalOrdinaryShareClass1 2025-11-30 04830307 core:ShareCapitalOrdinaryShareClass1 2024-11-30 04830307 core:ShareCapitalOrdinaryShareClass2 2025-11-30 04830307 core:ShareCapitalOrdinaryShareClass2 2024-11-30 04830307 core:ShareCapitalOrdinaryShares 2025-11-30 04830307 core:ShareCapitalOrdinaryShares 2024-11-30 04830307 bus:Director1 2024-12-01 2025-11-30 04830307 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 04830307 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 04830307 core:LeaseholdImprovements 2024-12-01 2025-11-30 04830307 core:PlantMachinery 2024-12-01 2025-11-30 04830307 core:FurnitureFittings 2024-12-01 2025-11-30 04830307 2023-12-01 2024-11-30 04830307 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-11-30 04830307 core:LandBuildings 2024-11-30 04830307 core:OtherPropertyPlantEquipment 2024-11-30 04830307 2024-11-30 04830307 core:LandBuildings 2024-12-01 2025-11-30 04830307 core:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 04830307 core:Non-currentFinancialInstruments 2025-11-30 04830307 core:Non-currentFinancialInstruments 2024-11-30 04830307 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 04830307 bus:OrdinaryShareClass2 2024-12-01 2025-11-30 04830307 bus:OrdinaryShareClass1 2025-11-30 04830307 bus:OrdinaryShareClass1 2024-11-30 04830307 bus:OrdinaryShareClass2 2025-11-30 04830307 bus:OrdinaryShareClass2 2024-11-30 04830307 bus:AllOrdinaryShares 2025-11-30 04830307 bus:AllOrdinaryShares 2024-11-30 04830307 core:UltimateParent 2024-12-01 2025-11-30 04830307 core:ParentEntities 2024-12-01 2025-11-30 04830307 core:UltimateParent 2025-11-30 04830307 core:UltimateParent 2024-11-30 04830307 core:ParentEntities 2025-11-30 04830307 core:ParentEntities 2024-11-30 04830307 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04830307 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04830307 bus:FRS102 2024-12-01 2025-11-30 04830307 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 04830307 bus:Director2 2024-12-01 2025-11-30 04830307 bus:Director3 2024-12-01 2025-11-30 04830307 bus:CompanySecretary1 2024-12-01 2025-11-30 04830307 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP