Medical Skills Care Limited 31/10/2025 iXBRL

Company registration number: 07592952

Medical Skills Care Limited

Unaudited filleted financial statements

31 October 2025

Medical Skills Care Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Medical Skills Care Limited

Directors and other information


	Directors	Dr D J Marsh
		Dr M D Smith
		Dr S P Curtis
		Dr P P Nichols
		Ms F Smith


	Company number	07592952


	Registered office	4th Floor 18 St. Cross Street
		London
		EC1N 8UN


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

Medical Skills Care Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Medical Skills Care Limited

Year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Medical Skills Care Limited for the year ended 31 October 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Medical Skills Care Limited, as a body, in accordance with the terms of our engagement letter dated 5 June 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Medical Skills Care Limited and state those matters that we have agreed to state to the board of directors of Medical Skills Care Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Medical Skills Care Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Medical Skills Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Medical Skills Care Limited. You consider that Medical Skills Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Medical Skills Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

29 July 2026

Medical Skills Care Limited

Statement of financial position

31 October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	-		24,280
Investments	6	4,228		5,637
		_______		_______
			4,228		29,917

Current assets
Debtors	7	33,533		73,847
Cash at bank and in hand		384,792		288,890
		_______		_______
		418,325		362,737
Creditors: amounts falling due
within one year	8	( 100,339)		( 83,712)
		_______		_______
Net current assets			317,986		279,025
			_______		_______
Total assets less current liabilities			322,214		308,942


Provisions for liabilities			-		( 6,070)

			_______		_______
Net assets			322,214		302,872
			_______		_______

Capital and reserves
Called up share capital			250		250
Profit and loss account			321,964		302,622
			_______		_______
Shareholders funds			322,214		302,872
			_______		_______

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Ms F Smith

Director

Company registration number: 07592952

Medical Skills Care Limited

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor 18 St. Cross Street, London, EC1N 8UN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	Straight line over 3 years
Computer equipment	-	Straight line over 3 years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).

5. Tangible assets

	Plant and machinery	Computer equipment	Total
	£	£	£
Cost
At 1 November 2024	57,040	30,034	87,074
Disposals	( 57,040)	( 30,034)	( 87,074)
	_______	_______	_______
At 31 October 2025	-	-	-
	_______	_______	_______
Depreciation
At 1 November 2024	42,844	19,950	62,794
Disposals	( 42,844)	( 19,950)	( 62,794)
	_______	_______	_______
At 31 October 2025	-	-	-
	_______	_______	_______
Carrying amount
At 31 October 2025	-	-	-
	_______	_______	_______
At 31 October 2024	14,196	10,084	24,280
	_______	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 November 2024 and 31 October 2025	15,500	15,500
	_______	_______
Impairment
At 1 November 2024	9,863	9,863
Impairment loss	1,409	1,409
	_______	_______
At 31 October 2025	11,272	11,272
	_______	_______
Carrying amount
At 31 October 2025	4,228	4,228
	_______	_______
At 31 October 2024	5,637	5,637
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	22,454	28,080
Other debtors	11,079	45,767
	_______	_______
	33,533	73,847
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	32,186	13,186
Corporation tax	13,451	31,901
Social security and other taxes	30,921	13,498
Other creditors	23,781	25,127
	_______	_______
	100,339	83,712
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Dr D J Marsh	( 6,916)	-	( 6,916)
	Dr M D Smith	19,525	( 14,998)	4,527
	Mr T W Horton	( 553)	553	-
		_______	_______	_______
		12,056	( 14,445)	( 2,389)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Dr D J Marsh	( 6,916)	-	( 6,916)
	Dr M D Smith	19,095	430	19,525
	Mr T W Horton	( 623)	70	( 553)
		_______	_______	_______
		11,556	500	12,056
		_______	_______	_______