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Registered Number: 09221318
England & Northern Ireland

 

 

 

A&M HEALTHCARE (NW) LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

A&M Healthcare (NW) Ltd
Contents Page
For the year ended 30 September 2025
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 2,003,005    1,788,005 
Tangible fixed assets 4 527,912    677,912 
Investments 5 335,500    260,500 
2,866,417    2,726,417 
Current assets      
Stocks 659,764    497,532 
Debtors 362,154    166,314 
Cash at bank and in hand 4,343    52,672 
1,026,261    716,518 
Creditors: amount falling due within one year (1,322,311)   (1,051,027)
Net current assets (296,050)   (334,509)
 
Total assets less current liabilities 2,570,367    2,391,908 
Creditors: amount falling due after more than one year (1,670,910)   (1,662,128)
Provisions for liabilities (26,138)   (18,488)
Net assets 873,319    711,292 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 873,219    711,192 
Shareholders' funds 873,319    711,292 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 July 2026 and were signed by:


-------------------------------
Abdulsamad Faruk Hanslod
Director
1
General Information
A&M Healthcare (NW) Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 09221318, registration address 137 Gibbon Street, Bolton, Lancashire, BL3 5LW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared 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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Straight Line
Fixtures and Fittings 10% Straight Line
Computer Equipment 33.33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 36 (2024 : 27).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2024 1,788,005    1,788,005 
Additions 215,000    215,000 
Disposals -    - 
At 30 September 2025 2,003,005    2,003,005 
Amortisation
At 01 October 2024 -    - 
Charge for year -    - 
On disposals -    - 
At 30 September 2025 -    - 
Net book values
At 30 September 2025 2,003,005    2,003,005 
At 30 September 2024 1,788,005    1,788,005 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2024 603,958    20,695    99,871    33,317    757,841 
Additions -    19,512    28,064    9,050    56,626 
Disposals (180,600)   -    -    -    (180,600)
At 30 September 2025 423,358    40,207    127,935    42,367    633,867 
Depreciation
At 01 October 2024 -    4,139    49,768    26,022    79,929 
Charge for year -    8,041    10,770    7,215    26,026 
On disposals -    -    -    -    - 
At 30 September 2025 -    12,180    60,538    33,237    105,955 
Net book values
Closing balance as at 30 September 2025 423,358    28,027    67,397    9,130    527,912 
Opening balance as at 01 October 2024 603,958    16,556    50,103    7,295    677,912 


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 October 2024 260,500    260,500 
Additions 75,000    75,000 
Disposals -    - 
At 30 September 2025 335,500    335,500 

2