N8 Health Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05270722

N8 Health Limited

Filleted Unaudited Financial Statements

31 December 2025

N8 Health Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	7		213,462	221,669

Current assets

Debtors	8	1,276	1,941
Cash at bank and in hand		129,948	175,105
		---------	---------
		131,224	177,046

Creditors: amounts falling due within one year	9	142,312		109,877
		---------		---------
Net current (liabilities)/assets			( 11,088)	67,169
			---------	---------
Total assets less current liabilities			202,374	288,838

Creditors: amounts falling due after more than one year	10		29,623	67,465

Provisions

Taxation including deferred tax	11	600	600
		---------	---------
Net assets		172,151	220,773
		---------	---------

Capital and reserves

Called up share capital	13	10	1
Profit and loss account		172,141	220,772
		---------	---------
Shareholders funds		172,151	220,773
		---------	---------

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.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the Year in question in accordance with section 476 ;

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

N8 Health Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 30 September 2026 , and are signed on behalf of the board by:

Dr P A McCrossin
Director

Company registration number: 05270722

N8 Health 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 England and Wales. The address of the registered office is 21a Brand Street, Hitchin, England, SG5 1JE.

2. Statement of compliance

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

No cash flow statement has been presented for the company.

Revenue recognition

The turnover shown in the profit and loss account represents income receivable during the year.

Taxation

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

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

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

Tangible assets

Tangible assets are initially recorded at cost, and 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.

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:

Fixtures & Fittings	-	10% straight line
Equipment	-	25% straight line

Impairment of fixed assets

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.

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

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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. Employee numbers

The average number of persons employed by the company during the Year amounted to 9 (2024: 9 ).

5. Dividends

	2025	2024
	£	£
Dividends paid during the Year (excluding those for which a liability existed at the end of the prior Year )	94,000	79,000
	--------	--------

6. Intangible assets

	Goodwill
	£
Cost
At 1 January 2025 and 31 December 2025	119,931
	---------
Amortisation
At 1 January 2025 and 31 December 2025	119,931
	---------
Carrying amount
At 31 December 2025	–
	---------
At 31 December 2024	–
	---------

7. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2025 and 31 December 2025	292,947	51,646	344,593
	---------	--------	---------
Depreciation
At 1 January 2025	88,983	33,941	122,924
Charge for the year	2,066	6,141	8,207
	---------	--------	---------
At 31 December 2025	91,049	40,082	131,131
	---------	--------	---------
Carrying amount
At 31 December 2025	201,898	11,564	213,462
	---------	--------	---------
At 31 December 2024	203,964	17,705	221,669
	---------	--------	---------

8. Debtors

	2025	2024
	£	£
Other debtors	1,276	1,941
	-------	-------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	27,055	147
Trade creditors	2,510	1,472
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9,179	9,179
Corporation tax	14,226	16,761
Social security and other taxes	4,772	6,014
Other creditors	84,570	76,304
	---------	---------
	142,312	109,877
	---------	---------

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

	2025	2024
	£	£
Bank loans and overdrafts	12,623	67,465
Other creditors	17,000	–
	--------	--------
	29,623	67,465
	--------	--------

11. Provisions

	Deferred tax (note 12)
	£
At 1 January 2025 and 31 December 2025	600
	----

12. Deferred tax

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

	2025	2024
	£	£
Included in provisions (note 11)	600	600
	----	----

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

	2025	2024
	£	£
Accelerated capital allowances	600	600
	----	----

13. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	10	10	1	1
	----	----	----	----

14. Director's advances, credits and guarantees

During the year, the company advanced net loans of £381 to the director. At the balance sheet date, £510 remained outstanding from the company to the director (2024: £891 was owed to the director from the company).

15. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.