REGISTERED NUMBER: 07570087 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

VICTORIA HEALTHCARE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Nazam Ali Din

REGISTERED OFFICE:

5A Suffrage Street

Smethwick

Birmingham

West Midlands

B66 3PZ

REGISTERED NUMBER:

07570087 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Intangible assets

4

766,172

863,570

Tangible assets

5

41,513

47,110

807,685

910,680

CURRENT ASSETS

Stocks

6

99,618

101,904

Debtors

7

1,118,542

1,179,600

Cash at bank and in hand

105,112

85,816

1,323,272

1,367,320

CREDITORS

Amounts falling due within one year

8

446,012

456,024

NET CURRENT ASSETS

877,260

911,296

TOTAL ASSETS LESS CURRENT LIABILITIES

1,684,945

1,821,976

CREDITORS

Amounts falling due after more than one year

9

(580,181

)

(824,434

)

PROVISIONS FOR LIABILITIES

11

(7,214

)

(7,883

)

NET ASSETS

1,097,550

989,659

CAPITAL AND RESERVES

Called up share capital

12

100

100

Retained earnings

13

1,097,450

989,559

SHAREHOLDERS' FUNDS

1,097,550

989,659

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 August 2026 and were signed by:

Nazam Ali Din - Director

1.	STATUTORY INFORMATION

Victoria Healthcare 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of twenty years.

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.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Holiday pay

Holiday pay is recognised as an expense in the in which the service is received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

1,947,957

AMORTISATION

At 1 April 2025

1,084,387

Amortisation for year

97,398

At 31 March 2026

1,181,785

NET BOOK VALUE

At 31 March 2026

766,172

At 31 March 2025

863,570

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

leasehold

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

2

89,567

15,100

104,669

Additions

-

2,090

-

2,090

At 31 March 2026

2

91,657

15,100

106,759

DEPRECIATION

At 1 April 2025

-

45,532

12,027

57,559

Charge for year

-

6,919

768

7,687

At 31 March 2026

-

52,451

12,795

65,246

NET BOOK VALUE

At 31 March 2026

2

39,206

2,305

41,513

At 31 March 2025

2

44,035

3,073

47,110

6.

STOCKS

2026

2025

£

£

Stocks

99,618

101,904

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

282,537

239,765

Other debtors

792,493

861,180

VAT

35,132

59,310

Prepayments

8,380

19,345

1,118,542

1,179,600

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 10)

59,998

66,083

Trade creditors

234,568

238,632

Corporation Tax

80,636

44,038

Social security and other taxes

4,378

6,499

Other creditors

1,412

25,928

Directors' current accounts

38,307

57,901

Accrued expenses

26,713

16,943

446,012

456,024

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 10)

580,181

824,434

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

340,188

560,102

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

59,998

66,083

Amounts falling due between one and two years:

Bank loans - 1-2 years

59,998

66,083

Amounts falling due between two and five years:

Bank loans - 2-5 years

179,995

198,249

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

340,188

560,102

11.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

7,214

7,883

Deferred

tax

£

Balance at 1 April 2025

7,883

Provided during year

(669

)

Balance at 31 March 2026

7,214

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

69

Ordinary A

1

69

69

30

Ordinary B

1

30

30

1

Ordinary C

1

1

1

100

100

Each Ordinary A, B & C Share has one voting right and equal rights to dividends and distribution.

13.

RESERVES

Retained

earnings

£

At 1 April 2025

989,559

Profit for the year

142,391

Dividends

(34,500

)

At 31 March 2026

1,097,450