Spot-On Healthcare Limited

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10660622

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		5,335		7,114

			5,335		7,114
CURRENT ASSETS
Debtors	4	50,625		-
Cash at bank and in hand		31,813		112,687

		82,438		112,687
Creditors: Amounts Falling Due Within One Year	5	(24,356 )		(97,142 )

NET CURRENT ASSETS (LIABILITIES)			58,082		15,545

TOTAL ASSETS LESS CURRENT LIABILITIES			63,417		22,659

Creditors: Amounts Falling Due After More Than One Year	6		(59,063 )		-

NET ASSETS			4,354		22,659

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			4,352		22,657

SHAREHOLDERS' FUNDS			4,354		22,659

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Spot-On Healthcare Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Taona Munjoma

Director

23 January 2026

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

25% Reducing Balance

1.4. 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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 30 (2024: 39)

3. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 April 2024	26,200

As at 31 March 2025	26,200

...CONTINUED

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Spot-On Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	19,086
Provided during the period	1,779

As at 31 March 2025	20,865

Net Book Value
As at 31 March 2025	5,335

As at 1 April 2024	7,114

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	50,625	-

	50,625	-

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	-	4,824
Corporation tax	10,863	8,927
PAYE & Social Security	3,742	26,552
Other creditors	-	1,000
Pension Liability	2,374	3,768
Accruals and deferred income	6,480	4,800
Directors' loan accounts	897	47,271

	24,356	97,142

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	59,063	-

	59,063	-

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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Spot-On Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	32,000	-

	32,000	-

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