Crawley Spinal Health Ltd - Filleted accounts

Registered number

12101925

Crawley Spinal Health Ltd

Filleted Accounts

31 December 2025

Crawley Spinal Health Ltd
Registered number:		12101925
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		36,000			40,500
Tangible assets	4		3,742			4,596
			39,742			45,096

Current assets
Stocks		500			500
Debtors	5	66,312			74,129
Cash at bank and in hand		47,727			65,559
		114,539			140,188

Creditors: amounts falling due within one year	6	(149,694)			(158,853)

Net current liabilities			(35,155)			(18,665)

Total assets less current liabilities			4,587			26,431

Creditors: amounts falling due after more than one year	7		(4,486)			(26,330)



Net assets			101			101

Capital and reserves
Called up share capital			100			100
Profit and loss account			1			1

Shareholders' funds			101			101

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Mitchell
Director
Approved by the board on 23 September 2026

Crawley Spinal Health Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		7		7


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 January 2025				45,000
	At 31 December 2025				45,000

	Amortisation
	At 1 January 2025				4,500
	Provided during the year				4,500
	At 31 December 2025				9,000

	Net book value
	At 31 December 2025				36,000
	At 31 December 2024				40,500

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				9,040
	Additions				393
	At 31 December 2025				9,433

	Depreciation
	At 1 January 2025				4,444
	Charge for the year				1,247
	At 31 December 2025				5,691

	Net book value
	At 31 December 2025				3,742
	At 31 December 2024				4,596


5	Debtors		2025		2024
£				£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest		58,518		67,766
	Other debtors		7,794		6,363
			66,312		74,129


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

	Trade creditors		57,252		38,892
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		67,146		62,150
	Taxation and social security costs		23,005		24,811
	Other creditors		2,291		33,000
			149,694		158,853


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		4,486		26,330


8	Other information

	Crawley Spinal Health Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 9, Pine Court Business Centre
	36 Gervis Road
	Bournemouth
	Dorset
	BH1 3DH