MOSSLEY HEALTHCARE LIMITED


Director	AHMED, Azhar Ali


Registered Address	17 Titchfield Road
	Oldham
	OL8 2DW


Registered Number	15198720 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	31 Mar 2026		31 Oct 2024
		£	£	£	£
Fixed assets
Intangible assets	3		321,196		377,863
Tangible assets	4		41,682		41,776
			362,878		419,639
Current assets
Stocks	5	60,126		80,000
Debtors	6	327,456		156,768
Cash at bank and on hand		33,430		118,354
		421,012		355,122
Creditors amounts falling due within one year	7	(678,020)		(717,980)
Net current assets (liabilities)			(257,008)		(362,858)
Total assets less current liabilities			105,870		56,781
Creditors amounts falling due after one year	8		(1,000)		(1,000)
Provisions for liabilities	9		(42,085)		(41,213)
Net assets			62,785		14,568
Capital and reserves
Called up share capital			100		100
Profit and loss account			62,685		14,468
Shareholders' funds			62,785		14,568

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 31 July 2026, and are signed on its behalf by:

AHMED, Azhar Ali
Director
Registered Company No. 15198720

MOSSLEY HEALTHCARE LIMITED

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). These financial statements have been prepared for the seventeen-month period ended 31 March 2026. Comparative figures are for the twelve-month period ended 31 October 2024 and are therefore not directly comparable.

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

These financial statements have been prepared for the seventeen-month period ended 31 March 2026. Comparative figures are for the twelve-month period ended 31 October 2024 and are therefore not directly comparable.

	Going concern
	At 31 March 2026, the company had net current liabilities of £257,008. Included within creditors falling due within one year is £534,288 owed to the company’s director and a person with significant control. The director and the person with significant control have confirmed their intention to continue providing financial support to the company and will not seek repayment of these amounts where doing so would prejudice the company’s ability to meet its liabilities as they fall due. Having considered the company’s current trading performance, cash-flow forecasts and the continued availability of related-party funding, the director has a reasonable expectation that the company has adequate resources to continue operating for at least 12 months from the date the financial statements are approved. The financial statements have therefore been prepared on the going-concern basis.

Going concern

At 31 March 2026, the company had net current liabilities of £257,008. Included within creditors falling due within one year is £534,288 owed to the company’s director and a person with significant control.

The director and the person with significant control have confirmed their intention to continue providing financial support to the company and will not seek repayment of these amounts where doing so would prejudice the company’s ability to meet its liabilities as they fall due.

Having considered the company’s current trading performance, cash-flow forecasts and the continued availability of related-party funding, the director has a reasonable expectation that the company has adequate resources to continue operating for at least 12 months from the date the financial statements are approved. The financial statements have therefore been prepared on the going-concern basis.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Goodwill is amortised on a straight-line basis over 10 years, being its estimated useful economic life.

Intangible assets

Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Goodwill is amortised on a straight-line basis over 10 years, being its estimated useful economic life.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Fixtures and fittings	-	15
Office Equipment	20	-

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2024
	Average number of employees during the year	6		6

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 November 24	400,000
	At 31 March 26	400,000
	Amortisation and impairment
	At 01 November 24	22,137
	Charge for year	56,667
	At 31 March 26	78,804
	Net book value
	At 31 March 26	321,196
	At 31 October 24	377,863

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 November 24	43,689
	Additions	5,593
	At 31 March 26	49,282
	Depreciation and impairment
	At 01 November 24	1,913
	Charge for year	5,687
	At 31 March 26	7,600
	Net book value
	At 31 March 26	41,682
	At 31 October 24	41,776

5.	Stocks

	2026	2024
	£	£
Raw materials and consumables	60,126	80,000
Total	60,126	80,000

6.	Debtors: amounts due within one year

	2026	2024
	£	£
Trade debtors / trade receivables	110,464	16,396
Other debtors	207,778	58,478
Prepayments and accrued income	9,214	81,894
Total	327,456	156,768

7.	Creditors: amounts due within one year

	2026	2024
	£	£
Trade creditors / trade payables	108,817	205,875
Taxation and social security	33,595	12,555
Other creditors	534,288	499,550
Accrued liabilities and deferred income	1,320	-
Total	678,020	717,980

8.	Creditors: amounts due after one year

	2026	2024
	£	£
Other creditors	1,000	1,000
Total	1,000	1,000

9.	Provisions for liabilities
	The provision relates to the estimated cost of restoring the company’s leased property at the end of the lease term. The amount represents management’s best estimate of the expenditure required to settle the obligation. At 1 November 2024: £40,500 Amounts provided/utilised during the period: £nil At 31 March 2026: £40,500

	2026	2024
	£	£
Net deferred tax liability (asset)	1,585	713
Other provisions	40,500	40,500
Total	42,085	41,213

10.	Related party transactions
	At 31 March 2026, the company owed £221,660 to its director, Azhar Ali Ahmed, and £312,629 to Ansar Mahmood, a person with significant control. The total amount owed to related parties was £534,288 (2024: £499,551). The loans are unsecured, interest-free and repayable on demand. The amounts are included within creditors falling due within one year.

11.	Change in reporting period and impact on comparability
	These financial statements have been prepared for the seventeen-month period ended 31 March 2026. Comparative figures are for the twelve-month period ended 31 October 2024 and are therefore not directly comparable.