Connected Health (Care NI) Limited 31/12/2025 iXBRL

Company registration number: NI036066

Connected Health (Care NI) Limited

Filleted financial statements

31 December 2025

Connected Health (Care NI) Limited

Contents

Directors and other information

Directors responsibilities statement

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Connected Health (Care NI) Limited

Directors and other information


	Directors	Mr Douglas Adams
		Mr Ryan Williams


	Secretary	Julie Cordner


	Company number	NI036066


	Registered office	3B Boucher Business Studios
		Glenmachan Place
		Belfast
		Northern Ireland
		BT12 6QH


	Auditor	Hill Vellacott
		22 Great Victoria Street
		Belfast
		BT2 7BA




	Bankers	Ulster Bank
		11-16 Donegall Square East
		Belfast
		BT1 5UB


	Solicitors	Carson McDowell LLP
		Murray House
		4 Murray Street
		Belfast
		BT1 6DN

Connected Health (Care NI) Limited

Directors responsibilities statement

Year ended 31 December 2025

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Connected Health (Care NI) Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	2,518		304
		_______		_______
			2,518		304

Current assets
Debtors	6	1,297,502		3,925,131
Cash at bank and in hand		570,982		746,161
		_______		_______
		1,868,484		4,671,292
Creditors: amounts falling due
within one year	7	( 411,309)		( 1,049,637)
		_______		_______
Net current assets			1,457,175		3,621,655
			_______		_______
Total assets less current liabilities			1,459,693		3,621,959

			_______		_______
Net assets			1,459,693		3,621,959
			_______		_______

Capital and reserves
Called up share capital			10,000		10,000
Profit and loss account			1,449,693		3,611,959
			_______		_______
Shareholders funds			1,459,693		3,621,959
			_______		_______

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 September 2026 , and are signed on behalf of the board by:

Mr Ryan Williams

Director

Company registration number: NI036066

Connected Health (Care NI) Limited

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	10,000	2,074,934	2,084,934

Profit for the year		1,537,025	1,537,025
	_______	_______	_______
Total comprehensive income for the year	-	1,537,025	1,537,025

	_______	_______	_______
At 31 December 2024 and 1 January 2025	10,000	3,611,959	3,621,959

Profit for the year		1,337,734	1,337,734
	_______	_______	_______
Total comprehensive income for the year	-	1,337,734	1,337,734

Dividends paid and payable		( 3,500,000)	( 3,500,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 3,500,000)	( 3,500,000)

	_______	_______	_______
At 31 December 2025	10,000	1,449,693	1,459,693
	_______	_______	_______

Connected Health (Care NI) 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 Northern Ireland. The address of the registered office is 3B Boucher Business Studios, Glenmachan Place, Belfast, Northern Ireland, BT12 6QH.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 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.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

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:


Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	straight line
Computer Equipment	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 137 (2024: 186 ).

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Computer equipment	Total
	£	£	£	£
Cost
At 1 January 2025	173	207,740	20,910	228,823
Additions	2,334	-	172	2,506
Disposals	-	( 39,669)	-	( 39,669)
	_______	_______	_______	_______
At 31 December 2025	2,507	168,071	21,082	191,660
	_______	_______	_______	_______
Depreciation
At 1 January 2025	32	207,740	20,747	228,519
Charge for the year	102	-	190	292
Disposals	-	( 39,669)	-	( 39,669)
	_______	_______	_______	_______
At 31 December 2025	134	168,071	20,937	189,142
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	2,373	-	145	2,518
	_______	_______	_______	_______
At 31 December 2024	141	-	163	304
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	405,317	447,643
Amounts owed by group undertakings	614,235	3,152,056
Other debtors	277,950	325,432
	_______	_______
	1,297,502	3,925,131
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	200	390,741
Trade creditors	12,655	11,257
Amounts owed to group undertakings	48,462	-
Corporation tax	-	309,152
Social security and other taxes	54,232	58,692
Other creditors	295,760	279,795
	_______	_______
	411,309	1,049,637
	_______	_______

8. Operating leases

The company as lessee

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


	£	£

Not later than 1 year	10,788	21,718
Later than 1 year and not later than 5 years	10,956	10,956
	_______	_______
	21,744	32,674
	_______	_______

9. Limitation of auditors liability

The company has entered into a liability limitation agreement with the company's auditor which was approved on 29 January 2026. The principal terms of the agreement are that the auditor's liability is limited to a multiple of the audit fee issued and paid for the year, but the multiple cannot be less than such amount as is fair and reasonable.

10. Summary audit opinion

The auditor's report dated 24 September 2026 was unqualified.

The senior statutory auditor was Eoin McMullan for and on behalf of Hill Vellacott

11. Related party transactions

The company is a wholly owned subsidiary of Connected Health Limited, which is owned 100% by Nightingale Bidco Limited.At the balance sheet date the company owed £48,462 (2024: owed from 2,520,878) to Connected Health Limited.At the balance sheet date the company was owed £611,595 (2024: 628,538) from Connected Health Domiciliary Care Limited, which is a 100% subsidiary of Connected Health Limited. At the balance sheet date the company was owed £2,640 (2024: £2,640) from Nightingale Bidco Limited.

12. Controlling party

The company regards Connected Health Limited as its parent company.The parent of the largest group in which the results are consolidated under is Nightingale Bidco Limited. Nightingale Bidco Limited is registered in the United Kingdom.The company does not regard one parent company as its controlling party.