REGISTERED NUMBER: 11920847 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Diagnostic Connections Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

C J Corns

T A Johnson

REGISTERED OFFICE:

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

REGISTERED NUMBER:

11920847 (England and Wales)

ACCOUNTANTS:

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Diagnostic Connections Limited for the year ended 30 April 2026 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Diagnostic Connections Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Diagnostic Connections Limited and state those matters that we have agreed to state to the Board of Directors of Diagnostic Connections Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Diagnostic Connections Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Diagnostic Connections Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Diagnostic Connections Limited. You consider that Diagnostic Connections Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Diagnostic Connections Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

7 September 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

38,847

22,976

38,847

22,976

CURRENT ASSETS

Stocks

15,107

20,616

Debtors

6

180,928

193,634

Cash at bank

28,184

7,892

224,219

222,142

CREDITORS

Amounts falling due within one year

7

(137,050

)

(114,462

)

NET CURRENT ASSETS

87,169

107,680

TOTAL ASSETS LESS CURRENT LIABILITIES

126,016

130,656

CREDITORS

Amounts falling due after more than one year

8

(30,351

)

(9,337

)

PROVISIONS FOR LIABILITIES

(6,122

)

(2,569

)

NET ASSETS

89,543

118,750

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

89,443

118,650

89,543

118,750

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

T A Johnson - Director

C J Corns - Director

1.	STATUTORY INFORMATION

Diagnostic Connections Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

straight line over 3 years

Motor vehicles

-

25% on reducing balance

Right of use assets

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

20,000

AMORTISATION

At 1 May 2025

and 30 April 2026

20,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Right of

and

Motor

use

fittings

vehicles

assets

Totals

£

£

£

£

COST

At 1 May 2025

24,510

13,511

-

38,021

Additions

451

22,143

20,677

43,271

Disposals

-

(13,511

)

-

(13,511

)

At 30 April 2026

24,961

22,143

20,677

67,781

DEPRECIATION

At 1 May 2025

13,356

1,689

-

15,045

Charge for year

6,492

2,768

6,318

15,578

Eliminated on disposal

-

(1,689

)

-

(1,689

)

At 30 April 2026

19,848

2,768

6,318

28,934

NET BOOK VALUE

At 30 April 2026

5,113

19,375

14,359

38,847

At 30 April 2025

11,154

11,822

-

22,976

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

89,486

63,207

Other debtors

91,442

130,427

180,928

193,634

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

418

5,081

Hire purchase contracts and finance leases

10,935

-

Trade creditors

45,523

24,184

Taxation and social security

71,692

76,298

Other creditors

8,482

8,899

137,050

114,462

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts and finance leases

21,014

-

Amounts owed to group undertakings

9,337

9,337

30,351

9,337

Amounts falling due in more than five years:

Repayable by instalments

Finance leases

7,898

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company made a loan to T Johnson. The loan was unsecured and repayable on demand. Interest was charged at the official rate of interest. The amount outstanding at 30 April 2026 was £45,571 (2025 - £45,290).

During the year the company made a loan to C Corns. The loan was unsecured and repayable on demand. Interest was charged at the official rate of interest. The amount outstanding at 30 April 2026 was £33,595 (2025 - £33,976).

10.	RELATED PARTY DISCLOSURES

During the year Diagnostic Connections Limited received a interest free loan from Topdon UK Limited. The amount outstanding at the year end and included in creditors was £9,337 (£2025 - £9,337). T A Johnson and C J Corns are directors of Diagnostic Connections Limited.