HEALTHRX GROUP LIMITED Accounts






HEALTHRX GROUP LIMITED

	Company No. 15043856
		Information for Filing with The Registrar
		31 August 2025

The Directors present their report and the accounts for the year ended 31 August 2025.

Principal activities
The principal activity of the company during the year under review was a holding company.




Directors

The Directors who served at any time during the year were as follows:

D.M. AMIN
H. PATEL








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

H. PATEL
Director
29 August 2026

at	31 August 2025
Company No.		15043856	Notes	2025	2024
				£	£
Fixed assets



	Investments		4	1,237,680	-
				1,237,680	-
Current assets



	Cash at bank and in hand			4,151	40,986
				4,151	40,986
Creditors: Amount falling due within one year			5	(594,355)	(50,300)
Net current liabilities				(590,204)	(9,314)
Total assets less current liabilities				647,476	(9,314)
Creditors: Amounts falling due after more than one year			6	(647,376)	-



Net assets/(liabilities)				100	(9,314)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account			-	(9,414)

Total equity				100	(9,314)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 August 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 August 2026 and signed on its behalf by:
H. PATEL
Director
29 August 2026

for the year ended 31 August 2025

General information

HEALTHRX GROUP LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15043856

Its registered office is:

162 St. Georges Drive

Watford

Hertfordshire

WD19 5HD

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The company has net assets of £100 but net current liabilities of £590,204 at the balance sheet date. It is dependent on the continued support of its subsidiary, Dodhia Traders Limited, which is owed £330,829, and of its directors, who are owed £236,010. The directors have obtained confirmation that this support will continue for at least twelve months from the date of approval of these accounts and have therefore prepared the accounts on the going concern basis.

Accounting policies

Revenue recognition

Turnover represents management charges receivable from the company's subsidiary undertaking for services provided during the year, stated net of value added tax. Revenue from the rendering of services is recognised in the accounting period in which the services are provided. Bank interest receivable is not included in turnover and is recognised on an accruals basis.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Investments in subsidiary undertakings are stated at cost less any provision for impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Investments
			Investment in Subsidiaries	Total
			£	£
		Cost or valuation

		Additions	1,237,680	1,237,680


		At 31 August 2025	1,237,680	1,237,680
		Provisions/Impairment





		Net book values
		At 31 August 2025	1,237,680	1,237,680


		Historical cost
		At 31 August 2025	1,237,680


		Investments in subsidiary undertakings are stated at cost less any provision for impairment.

5	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	25,500	-



		Amounts owed to group undertakings	330,829	-


		Other creditors	236,010	50,000
		Accruals and deferred income	2,016	300
			594,355	50,300

6	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	647,376	-






			647,376	-

7	Creditors: secured liabilities
			2025	2024
			£	£
		The aggregate amount of secured liabilities included within creditors	672,876	-

		The loan is secured by a debenture dated 18 March 2025 granted by the company in favour of Lloyds Bank plc, incorporating fixed and floating charges over all the property and undertaking of the company and a negative pledge. It is further secured by three charges dated 18 March 2025 granted by the subsidiary, Dodhia Traders Limited, in favour of Lloyds Bank plc, including a legal charge over the leasehold premises at 18 Main Parade, Chorleywood. The principal outstanding at the balance sheet date was £686,724, stated net of unamortised finance costs of £13,848.

Share Capital

100 ordinary shares of £1 each, fully called up and paid, with voting and dividend rights.

Transactions with related parties

Amounts owed to the subsidiary, Dodhia Traders Limited, of £330,829 and to the directors of £236,010 are unsecured, interest free and repayable on demand, and are therefore not on normal commercial terms. During the year the company charged the subsidiary a management fee of £30,216, which has been set off against the amounts owed to it by agreement between the parties. The subsidiary has granted security over its assets in respect of the company's bank borrowing, as set out in note 7.

Subsidiary Undertaking (CA 2006 S.409 / S.410A)

The company holds 100% of the ordinary share capital of Dodhia Traders Limited, a company incorporated in England and Wales whose registered office is 162 St. Georges Drive, Watford, Hertfordshire, WD19 5HD. Its principal activity is that of a dispensing chemist. At 31 March 2025 its aggregate capital and reserves were £364,840 and its profit for that year was £4,279. The company is exempt under section 399 of the Companies Act 2006 from preparing consolidated accounts, the group qualifying as small.