Company Registration No. 07458115 (England and Wales)
ENT CARE LTD
Unaudited accounts
for the year ended 31 December 2025
ENT CARE LTD
Unaudited accounts
Contents
ENT CARE LTD
Company Information
for the year ended 31 December 2025
Directors
J Hamann
P Hamann
Company Number
07458115 (England and Wales)
Registered Office
Spire Hospital
Fordcombe Road
Tunbridge Wells
Kent
TN3 0RD
Accountants
Adams O'Rourke Accountants Ltd
436 Woolton Road
Liverpool
L25 6JQ
ENT CARE LTD
Statement of financial position
as at 31 December 2025
Tangible assets
1,871
2,544
Cash at bank and in hand
276,865
296,070
Creditors: amounts falling due within one year
(80,790)
(119,468)
Net current assets
221,081
205,211
Total assets less current liabilities
222,952
207,755
Creditors: amounts falling due after more than one year
-
(4,167)
Provisions for liabilities
Net assets
222,485
203,105
Called up share capital
100
100
Profit and loss account
222,385
203,005
Shareholders' funds
222,485
203,105
For the year ending 31 December 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by
J Hamann
Director
Company Registration No. 07458115
ENT CARE LTD
Notes to the Accounts
for the year ended 31 December 2025
ENT CARE LTD is a private company, limited by shares, registered in England and Wales, registration number 07458115. The registered office is Spire Hospital , Fordcombe Road, Tunbridge Wells, Kent, TN3 0RD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
over 3 years straightline (4 years for Office Equipment)
Fixtures & fittings
over 4 years straightline
Computer equipment
over 3 years straightline
The company is expected to cease carrying on its private ENT practice during October 2026. The directors are considering whether to retain the company for other activities or to wind it up, and had not reached a decision at the date on which these accounts were approved. That decision awaits further advice on matters personal to the directors.
The company has no external borrowings other than the bank loan disclosed in note 9. Its liabilities consist principally of corporation tax and its assets principally of cash, and the directors are satisfied that it is able to meet its liabilities as they fall due.
The accounts have accordingly been prepared on the going concern basis. Were the directors subsequently to resolve to wind the company up, that basis would cease to be appropriate. Because the company's assets consist principally of cash and amounts receivable, the directors do not expect the effect on the amounts recognised in these accounts to be material.
ENT CARE LTD
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
6,991
959
22,750
30,700
Additions
299
-
1,599
1,898
At 31 December 2025
7,290
959
24,349
32,598
At 1 January 2025
6,677
959
20,520
28,156
Charge for the year
262
-
2,309
2,571
At 31 December 2025
6,939
959
22,829
30,727
At 31 December 2025
351
-
1,520
1,871
At 31 December 2024
314
-
2,230
2,544
Amounts falling due within one year
Trade debtors
18,907
28,072
Accrued income and prepayments
510
537
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,167
10,000
Taxes and social security
85,747
65,102
Loans from directors
(23,063)
43,588
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
ENT CARE LTD
Notes to the Accounts
for the year ended 31 December 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan 1
-
252,930
229,867
23,063
Interest free and repayable on demand (joint account)
10
Transactions with related parties
£23,063 was owed by the director joint account as at 31 December 2025.
The company is controlled by both directors who own 100% of the share capital.
12
Post balance sheet events
The company expects to cease carrying on its private ENT practice during October 2026. The directors had not, at the date of approval of these accounts, resolved whether the company should thereafter be retained for other activities or wound up.
On 15 September 2026 the directors declared an interim dividend of £23,063, which was credited to the directors' loan account on 16 September 2026 and discharged in full the balance outstanding at 31 December 2025 disclosed in note 12.
None of these events are reflected in the amounts recognised in these accounts.
13
Average number of employees
During the year the average number of employees was 3 (2024: 2).