REGISTERED NUMBER: 10496365 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Birmingham Smartcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr P Dhillon

Dr S K Gill

Dr A Elsheikh

REGISTERED OFFICE:

Druids Heath Surgery 27 Pound Road

Druids Heath

Birmingham

B14 5SB

REGISTERED NUMBER:

10496365 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

19,291

13,744

19,291

13,744

CURRENT ASSETS

Debtors

6

4,651

7,647

Cash at bank and in hand

1,464,108

1,228,613

1,468,759

1,236,260

CREDITORS

Amounts falling due within one year

7

1,335,902

1,139,436

NET CURRENT ASSETS

132,857

96,824

TOTAL ASSETS LESS CURRENT LIABILITIES

152,148

110,568

PROVISIONS FOR LIABILITIES

4,822

3,264

NET ASSETS

147,326

107,304

CAPITAL AND RESERVES

Called up share capital

24,920

30,230

Retained earnings

122,406

77,074

SHAREHOLDERS' FUNDS

147,326

107,304

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 5 May 2026 and were signed on its behalf by:

Dr S K Gill - Director

Dr A Elsheikh - Director

Dr P Dhillon - Director

1.	STATUTORY INFORMATION

Birmingham Smartcare 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 costs 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 etc

-

20% on reducing balance

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.

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 34 (2024 - 35 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

4,000

AMORTISATION

At 1 December 2024

and 30 November 2025

4,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

37,230

Additions

10,369

At 30 November 2025

47,599

DEPRECIATION

At 1 December 2024

23,486

Charge for year

4,822

At 30 November 2025

28,308

NET BOOK VALUE

At 30 November 2025

19,291

At 30 November 2024

13,744

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

4,651

7,647

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

806,427

322,869

Taxation and social security

60,113

161,741

Other creditors

469,362

654,826

1,335,902

1,139,436

8.	ULTIMATE CONTROLLING PARTY

There is no controlling party.