Abbey Healthcare (Hamilton) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10384991

Abbey Healthcare (Hamilton) Limited

Filleted Financial Statements

For the year ended

31 December 2025

Abbey Healthcare (Hamilton) Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	340,725	374,915

Current assets

Debtors	6	2,963,222	2,060,890
Cash at bank and in hand		357,139	83,645
		------------	------------
		3,320,361	2,144,535

Creditors: amounts falling due within one year	7	3,499,952	2,935,495
		------------	------------
Net current liabilities		179,591	790,960
		---------	---------
Total assets less current liabilities		161,134	( 416,045)

Provisions	30,924	35,077
	---------	---------
Net assets/(liabilities)	130,210	( 451,122)
	---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	130,209	( 451,123)
	---------	---------
Shareholders funds/(deficit)	130,210	( 451,122)
	---------	---------

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 26 June 2026 , and are signed on behalf of the board by:

A Taylor

Director

Company registration number: 10384991

Abbey Healthcare (Hamilton) Limited

Notes to the Financial Statements

Year ended 31 December 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 Abbey Healthcare, Sutherland House, 70-78 West Hendon Broadway, London, NW9 7BT.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Going concern

The directors have prepared the financial statements on a going concern basis. The company and group has sufficient resources to meet liabilities as they fall due for payment for a period of at lease 12 months from the date the financial statements are approved.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In preparing these financial statements, the directors have made the following judgements:- 1 Determine whether there are indicators of impairment of the tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit. Other key sources of estimation uncertainty 2 Tangible fixed assets Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

Revenue recognition

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.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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 material 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 subsequently stated at cost less any accumulated depreciation and 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:

	Fixtures and fittings	-	20% straight line

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.

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 126 (2024: 119 ).

5. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 January 2025	1,593,545
Additions	162,079
Disposals	( 742,108)
	------------
At 31 December 2025	1,013,516
	------------
Depreciation
At 1 January 2025	1,218,630
Charge for the year	196,269
Disposals	( 742,108)
	------------
At 31 December 2025	672,791
	------------
Carrying amount
At 31 December 2025	340,725
	------------
At 31 December 2024	374,915
	------------

6. Debtors

	2025	2024
	£	£
Trade debtors	400,386	367,055
Amounts owed by group undertakings and undertakings in which the company has a participating interest	2,401,874	1,326,712
Other debtors	160,962	367,123
	------------	------------
	2,963,222	2,060,890
	------------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	280,160	302,906
Amounts owed to group undertakings and undertakings in which the company has a participating interest	2,628,403	2,363,417
Corporation tax	210,777	–
Social security and other taxes	70,512	44,613
Other creditors	310,100	224,559
	------------	------------
	3,499,952	2,935,495
	------------	------------

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	550,000	550,000
Later than 1 year and not later than 5 years	2,200,000	2,200,000
Later than 5 years	6,600,000	7,150,000
	------------	------------
	9,350,000	9,900,000
	------------	------------

9. Summary audit opinion

The auditor's report dated 27 June 2026 was unqualified .

The senior statutory auditor was Jonathan Day , for and on behalf of Streets Audit LLP .

10. Controlling party

The company was under the control of the Trustees of the Prabhdyal Sodhi Overseas Settlement throughout the year, an entity based in Gibraltar. The immediate parent company is Lansbury Limited, a company incorporated in Gibraltar.