REGISTERED NUMBER: 04273578 (England and Wales)

HEALTHCARE DIRECT LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Jatin Haria

Mrs Sonal Haria

Mr Ravi Haria

Miss Piya Haria

Miss Maya Haria

SECRETARY:

Mrs Sonal Haria

REGISTERED OFFICE:

Care House

Chester Road

Borehamwood

Hertfordshire

WD6 1LP

REGISTERED NUMBER:

04273578 (England and Wales)

ACCOUNTANTS:

SRG Newmans Ltd

Chartered Certified Accountants

Five Ways

57/59 Hatfield Road

Potters Bar

Hertfordshire

EN6 1HS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

42,643

64,786

42,643

64,786

CURRENT ASSETS

Stocks

6

486,371

625,279

Debtors

7

746,926

473,040

Cash at bank and in hand

604,003

673,758

1,837,300

1,772,077

CREDITORS

Amounts falling due within one year

8

82,844

81,987

NET CURRENT ASSETS

1,754,456

1,690,090

TOTAL ASSETS LESS CURRENT LIABILITIES

1,797,099

1,754,876

PROVISIONS FOR LIABILITIES

9

8,750

14,670

NET ASSETS

1,788,349

1,740,206

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,788,347

1,740,204

SHAREHOLDERS' FUNDS

1,788,349

1,740,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mrs Sonal Haria - Director

1.	STATUTORY INFORMATION

Healthcare Direct Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

28,388

AMORTISATION

At 1 January 2025

and 31 December 2025

28,388

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

33,066

80,739

102,582

133,683

350,070

Additions

7,950

873

12,917

-

21,740

Disposals

(853

)

-

(35,604

)

-

(36,457

)

At 31 December 2025

40,163

81,612

79,895

133,683

335,353

DEPRECIATION

At 1 January 2025

30,060

75,876

51,166

128,182

285,284

Charge for year

2,736

1,426

9,407

3,609

17,178

Eliminated on disposal

(851

)

-

(8,901

)

-

(9,752

)

At 31 December 2025

31,945

77,302

51,672

131,791

292,710

NET BOOK VALUE

At 31 December 2025

8,218

4,310

28,223

1,892

42,643

At 31 December 2024

3,006

4,863

51,416

5,501

64,786

6.

STOCKS

2025

2024

£

£

Stocks

486,371

625,279

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

165,230

163,469

Amounts owed by group undertakings

401,033

191,033

Other debtors

161,669

91,470

Prepayments

18,994

27,068

746,926

473,040

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,337

21,150

Social security and other taxes

6,906

-

VAT

18,037

17,439

Pension fund

1,376

1,360

Other creditors

33,433

38,613

Directors' current accounts

1,180

-

Accrued expenses

3,575

3,425

82,844

81,987

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

8,750

14,670

Deferred

tax

£

Balance at 1 January 2025

14,670

Provided during year

(5,920

)

Movement

Balance at 31 December 2025

8,750

10.	SECURED DEBTS

On the 23rd March 2003 the company entered into a cross guarantee with the holding company, Maka Holdings Limited. The National Westminster Bank PLC hold a floating charge over all current and future assets of the company.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors as at 31st December 2024, the directors, Mr J Haria and Mrs S Haria, are owed £1,180 (2024: nil) from the company.

12.	RELATED PARTY DISCLOSURES

During the year, rent of £90,000 (2024: £90,000) was paid to the holding company, Maka Holdings Limited.

Included in debtors due in one year is a balance of £401,033 (2024: £191,033) due and payable by Maka Holdings Limited.

13.	ULTIMATE CONTROLLING PARTY

The company is under the control of the holding company, Maka Holdings Limited. The directors control 100% of the issued share capital in Maka Holdings Limited.