Connected Health Domiciliary Care Limited 31/12/2025 iXBRL

Company registration number: NI058361

Connected Health Domiciliary Care Limited

Financial statements

31 December 2025

Connected Health Domiciliary Care Limited

Contents

Directors and other information

Strategic report

Directors report

Independent auditor's report to the members

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Connected Health Domiciliary Care Limited

Directors and other information


	Directors	Douglas Adams
		Ryan Williams


	Secretary	Julie Cordner


	Company number	NI058361


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


	Auditor	Hill Vellacott
		Chamber of Commerce House
		22 Great Victoria Street
		Belfast
		BT2 7BA




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

Connected Health Domiciliary Care Limited

Strategic report

Year ended 31 December 2025

Business review and position

The principal activity of the company is the provision of domiciliary health care services.

The directors are satisfied with the company's performance.

The company operates in a very competitive marketplace and the directors have taken steps to ensure that the company will maintain its competitive strengths and are confident of future results.

Given the nature of the company's activities, the directors are of the opinion that the use of key performance indicators is not necessary for an understanding of the development, performance or position of the company.

Financial risk management objectives and policies

The company has exposure to liquidity risk and customer credit exposure. To a lesser extent the company is exposed to interest rate risk.

The objective of the company in managing liquidity risk is to ensure that it can meet its financial obligations as and when they fall due. The company expects to meet its financial obligations through operating cash flows. In the event that the operating cash flows would not cover all the financial obligations the company will seek additional credit facilities.

This report was approved by the board of directors on 24 September 2026 and signed on behalf of the board by:

Ryan Williams

Director

Connected Health Domiciliary Care Limited

Directors report

Year ended 31 December 2025

The directors present their report and the financial statements of the company for the year ended 31 December 2025.

Directors

The directors who served the company during the year were as follows:

Douglas Adams

Ryan Williams

Dividends

Particulars of recommended dividends are detailed in note 10 to the financial statements.

Future developments

The directors will continue to develop the business and will seek to take advantage of opportunities that arise in the future.

Employment of disabled persons

The directors are committed to the principal of equal opprtunity in employment. Applications for employment by disabled persons are always fully considered, bearing in mind the respective aptitudes and abilities of the applicant concerned. In the event of members of staff becoming disabled every effort is made to ensure that their employment with the company continues and the appropriate training is arranged. It is the policy of the company that the training, career development and promotion of a disabled person should, as far as possible, be identical to that of a person who does not suffer from a diability.

Employee involvement

Consultation with employees or their representative has continued at all levels, with the aim of ensuring that views are not taken into account when decisions are made that are likly to affect their interests. Regular meetings are held between local management and employees to allow a free flow of information and ideas.

Financial instruments

Details of financial instruments are provided in the strategic report on page 2.

Directors responsibilities statement

The directors are responsible for preparing the strategic report, 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.

Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

This report was approved by the board of directors on 24 September 2026 and signed on behalf of the board by:

Ryan Williams

Director

Independent auditor's report to the members of

Connected Health Domiciliary Care Limited

Year ended 31 December 2025

Opinion

We have audited the financial statements of Connected Health Domiciliary Care Limited (the 'company') for the year ended 31 December 2025 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: - give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and the returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach was as follows:We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to the Companies Act 2006 and compliance with FRS102; and we assessed the risks of material misstatement in respect of fraud with the consideration of the company's own assessment of the risks that irregularities may occur either because of fraud or error; the results of our enquiries of management about their own identification and assessment of the risks of irregularities; any matters we identified having obtained and reviewed the company's documentation of their policies and procedures relating to identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; and the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the areas in which management is required to exercise significant judgment, such as disclosure of adjusting items. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override; we also obtained an understanding of the legal and regulatory framework that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included UK Companies Act and tax legislation; and in addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. These included data protection, employment and health and safety regulations.Audit procedures designed to respond to the risks of fraud:We considered the risk of fraud through management override and, in response, we incorporated testing of manual journal entries into our audit approach. We considered the risk of fraud through transactions outside the normal course of transactions by noting anything that was unusual in nature or size and enquired about such transaction to gain an understanding of their nature; based on the results of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud and other irregularities; extent of audit procedures; and we evaluated the selection and application of accounting policies by the company, particularly those related to subjective measurements and complex transactions, that may be indicative of fraudulent financial reporting. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Eoin McMullan, ACA (Senior Statutory Auditor)

For and on behalf of

Hill Vellacott

Chartered Accountants

Chamber of Commerce House

22 Great Victoria Street

Belfast

BT2 7BA

24 September 2026

Connected Health Domiciliary Care Limited

Statement of comprehensive income

Year ended 31 December 2025

		2025	2024
	Note	£	£


Turnover	4	33,264,080	27,274,693
Cost of sales		( 23,695,022)	( 21,803,144)
		_______	_______
Gross profit		9,569,058	5,471,549

Administrative expenses		( 4,091,827)	( 1,984,783)
		_______	_______
Operating profit	5	5,477,231	3,486,766

Other interest receivable and similar income	7	11,766	-
Interest payable and similar expenses	8	( 39,400)	( 22,952)
		_______	_______
Profit before taxation		5,449,597	3,463,814

Tax on profit	9	( 467,600)	10,998
		_______	_______
Profit for the financial year and total comprehensive income		4,981,997	3,474,812
		_______	_______

All the activities of the company are from continuing operations.

Connected Health Domiciliary Care Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	11	391,168		349,927
		_______		_______
			391,168		349,927

Current assets
Debtors	12	8,486,444		21,946,227
Cash at bank and in hand		1,221,038		523,386
		_______		_______
		9,707,482		22,469,613
Creditors: amounts falling due
within one year	13	( 4,206,211)		( 4,411,725)
		_______		_______
Net current assets			5,501,271		18,057,888
			_______		_______
Total assets less current liabilities			5,892,439		18,407,815

Creditors: amounts falling due
after more than one year	14		( 172,973)		( 181,358)

Provisions for liabilities	16		( 41,879)		( 30,867)

			_______		_______
Net assets			5,677,587		18,195,590
			_______		_______

Capital and reserves
Called up share capital	19		300		300
Profit and loss account	20		5,677,287		18,195,290
			_______		_______
Shareholders funds			5,677,587		18,195,590
			_______		_______

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:

Ryan Williams

Director

Company registration number: NI058361

Connected Health Domiciliary Care Limited

Statement of changes in equity

Year ended 31 December 2025

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


At 1 January 2024	300	14,720,478	14,720,778

Profit for the year		3,474,812	3,474,812
	_______	_______	_______
Total comprehensive income for the year	-	3,474,812	3,474,812

	_______	_______	_______
At 31 December 2024 and 1 January 2025	300	18,195,290	18,195,590

Profit for the year		4,981,997	4,981,997
	_______	_______	_______
Total comprehensive income for the year	-	4,981,997	4,981,997

Dividends paid and payable		( 17,500,000)	( 17,500,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 17,500,000)	( 17,500,000)

	_______	_______	_______
At 31 December 2025	300	5,677,287	5,677,587
	_______	_______	_______

Connected Health Domiciliary Care 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, BT12 6QH.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, '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.

Disclosure exemptions

The company has taken advantage of the disclosure exemptions available under FRS 102 Section 1.12. The company is a qualifying entity and has omitted the requirement to prepare a statement of cash flows on the grounds that its cash flows are included within the publicly available consolidated financial statements of Nightingale Bidco Limited. The consolidated financial statements can be obtained from Companies House.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgementsThere are no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.Key sources of estimation uncertaintyAccounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: Impairment of trade debtors is reviewed on an ongoing basis. The company uses estimatesbased on historical experience and current information in determining the debts for which animpairment charge is required.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to profit or loss.

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	-	20 %	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.

Hire purchase and finance leases

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

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 as a finance cost in profit or loss in the period in which it arises.

4. Turnover

Turnover arises from:

	2025	2024
	£	£
Rendering of services	33,264,080	27,274,693
	_______	_______

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Operating profit

Operating profit is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible assets	128,955	102,369
(Gain)/loss on disposal of tangible assets	( 11,481)	( 550)
Impairment of trade debtors	20,665	711
Foreign exchange differences	( 64)	27
Fees payable for the audit of the financial statements	23,336	25,568
	_______	_______

6. Staff costs

The average number of persons employed by the company during the year, including the directors, amounted to:

	2025	2024
Administrative staff	91	89
Direct cost care staff	944	947
	_______	_______
	1,035	1,036
	_______	_______

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	23,552,697	20,740,450
Social security costs	2,204,010	1,374,440
Other pension costs	356,426	294,483
	_______	_______
	26,113,133	22,409,373
	_______	_______

7. Other interest receivable and similar income

	2025	2024
	£	£
Bank deposits	11,766	-
	_______	_______

8. Interest payable and similar expenses

		2025	2024
		£	£
Bank loans and overdrafts		11,462	-
Other loans made to the company:
	Finance leases and hire purchase contracts	27,938	22,952
		_______	_______
		39,400	22,952
		_______	_______

9. Tax on profit

Major components of tax expense/income

	2025	2024
	£	£
Current tax:
UK current tax expense	456,588	-
Adjustments in respect of previous periods	-	( 22,051)
	_______	_______

Deferred tax:
Origination and reversal of timing differences	11,012	11,053
	_______	_______
Tax on profit	467,600	( 10,998)
	_______	_______

Reconciliation of tax expense/income

The tax assessed on the profit for the year is lower than (2024: lower than) the standard rate of corporation tax in the UK of 25.00 % (2024: 25.00%).

	2025	2024
	£	£
Profit before taxation	5,449,597	3,463,814
	_______	_______

Profit multiplied by rate of tax	1,362,399	865,954
Adjustments in respect of prior periods	-	( 22,051)
Effect of expenses not deductible for tax purposes	4,740	10,545
Effect of capital allowances and depreciation	14,480	22,245
Utilisation of tax losses	( 925,031)	( 887,691)
Deferred tax	11,012	-
	_______	_______
Tax on profit	467,600	( 10,998)
	_______	_______

10. Dividends

Equity dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	17,500,000	-
	_______	_______

11. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2025	180,337	534,203	714,540
Additions	15,576	186,990	202,566
Disposals	-	( 63,559)	( 63,559)
	_______	_______	_______
At 31 December 2025	195,913	657,634	853,547
	_______	_______	_______
Depreciation
At 1 January 2025	151,881	212,732	364,613
Charge for the year	13,701	115,254	128,955
Disposals	-	( 31,189)	( 31,189)
	_______	_______	_______
At 31 December 2025	165,582	296,797	462,379
	_______	_______	_______
Carrying amount
At 31 December 2025	30,331	360,837	391,168
	_______	_______	_______
At 31 December 2024	28,456	321,471	349,927
	_______	_______	_______

12. Debtors

	2025	2024
	£	£
Trade debtors	3,965,335	3,927,065
Amounts owed by group undertakings	3,634,107	17,480,155
Prepayments	224,949	192,382
Other debtors	662,053	346,625
	_______	_______
	8,486,444	21,946,227
	_______	_______

13. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	167	1,080,502
Trade creditors	226,670	83,040
Amounts owed to group undertakings	1,421,940	1,576,762
Accruals and deferred income	1,422,326	1,196,690
Corporation tax	475,597	-
Social security and other taxes	494,743	329,795
Obligations under finance leases	75,417	75,184
Other creditors	89,351	69,752
	_______	_______
	4,206,211	4,411,725
	_______	_______

14. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Obligations under finance leases	172,973	181,358
	_______	_______

Rbs Invoice Finance Ltd, Laura Adams, Douglas Adams , Douglas Adams and Bernadette Adams as Trustees of the Laura Adams Settlement 2024, Ryan Williams , Scott Christie and BGF Nominees Limited all have a fixed and floating charge over the assets of the company in respect of the total short and long term loan amounts. These are supported by cross guarantees with Connected Health Limited, Connected Health (Care NI) Limited, Home Care Plus Limited and IBBSOL Ltd.The charge relating to Rbs Invoice Finance Ltd was satisfied post year end.

15. Obligations under finance leases

Company lessee

The total future minimum lease payments under finance lease agreements are as follows:

	2025	2024
	£	£
Not later than 1 year	75,417	75,184
Later than 1 year and not later than 5 years	172,973	181,358
	_______	_______
	248,390	256,542
	_______	_______
Present value of minimum lease payments	248,390	256,542
	_______	_______

16. Provisions

	Deferred tax (note 17)	Total
	£	£
At 1 January 2025	30,867	30,867
Additions	11,012	11,012
	_______	_______
At 31 December 2025	41,879	41,879
	_______	_______

17. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 16)	41,879	30,867
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	41,879	30,867
	_______	_______

18. Employee benefits

The amount recognised in profit or loss in relation to defined contribution plans was £ 356,426 (2024: £ 294,483 ).

19. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 0.01 each	30,000	300	30,000	300
	_______	_______	_______	_______

20. Reserves

Profit and loss account:This reserve records retained earnings and accumulated losses.

21. 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	92,311	55,494
Later than 1 year and not later than 5 years	148,247	105,840
	_______	_______
	240,558	161,334
	_______	_______

22. 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.

23. Related party transactions

The company is a wholly owned subsidiary of Connected Health Limited, which is 100% owned by Nightingale Bidco Limited.At the balance sheet date the company was owed £3,634,107 (2024: £14,863,190) from Connected Health Limited.At the balance sheet date the company owed £3,036 (2024: owed by£2,616,964) to Nightingale Bidco Limited.At the balance sheet date the company owed £807,309 (2024: £948,224) to Connected Health Ireland Limited. At the balance sheet date the company owed £611,595 (2024: £628,538) to Connected Health (Care NI) Limited.

24. 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.