PS HEALTHCARE LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08678313

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,581		1,697

			1,581		1,697
CURRENT ASSETS
Debtors	5	362,425		393,025
Cash at bank and in hand		6,867		13,412

		369,292		406,437
Creditors: Amounts Falling Due Within One Year	6	(25,587 )		(23,646 )

NET CURRENT ASSETS (LIABILITIES)			343,705		382,791

TOTAL ASSETS LESS CURRENT LIABILITIES			345,286		384,488

Creditors: Amounts Falling Due After More Than One Year	7		(137,041 )		(171,982 )

NET ASSETS			208,245		212,506

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			208,243		212,504

SHAREHOLDERS' FUNDS			208,245		212,506

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PS HEALTHCARE LIMITED

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Pir Shah

Director

14/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PS HEALTHCARE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08678313 . The registered office is 2 Belstone Close, Kings Heath, Birmingham, West Midlands, B14 6UB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

Reducing balance

2.4. 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 statement of comprehensive income 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.

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PS HEALTHCARE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 October 2024	7,610
Additions	242

As at 30 September 2025	7,852

Depreciation
As at 1 October 2024	5,913
Provided during the period	358

As at 30 September 2025	6,271

Net Book Value
As at 30 September 2025	1,581

As at 1 October 2024	1,697

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	330,181	360,781
Corporation tax recoverable assets	32,244	32,244

	362,425	393,025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	6,045	19,613
Other taxes and social security	922	188
Other creditors	8,125	3,800
Director's loan account	10,495	45

	25,587	23,646

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	5,041	10,982
Other creditors	132,000	161,000

	137,041	171,982

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PS HEALTHCARE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

The company had transactions during the year with Pir Estates Ltd, an associated company in which the company has a participating interest. At the year end, the amount due from Pir Estates Ltd was £312,806 (2024: £343,406).

These balances are unsecured and are repayable on the terms agreed between the parties.

10. Employer Pension Obligations

The Company has agreed to fund a defined benefit pension scheme in respect of key employees. The most recent actuarial valuation of the obligations of £132,000 (2024 - £161,000) was on 30/09/2025. During the year the expense incurred was £8,000 (2024 £8,000).

The principal assumptions used are:

-Discount rate – 6.2%

-Inflation RPI – 2.9%

-Inflation CPI – 2.5%

-Pre and Post Retirement mortality – S4PMA tables with improvements in the CMI 2023 model and a long term rate of improvement of 1%

	2025	2024
Present value of defined benefit obligations	£132,000	£161,000
Fair value of scheme assets	£0	£0
Liability recognised in the balance sheet	£132,000	£161,000

Movements in the present value of the defined benefit obligations were as follows:

	2025
At the beginning of the year	£161,000
Current Service Cost	£0
Interest cost	£8,000
Actuarial gains	(£37,000)
At the end of the year	£132,000

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