KEYNSHAM HEALTHCARE LIMITED - Filleted accounts

Registered number

10487601

KEYNSHAM HEALTHCARE LIMITED

Filleted Accounts

31 January 2026

KEYNSHAM HEALTHCARE LIMITED
Registered number:		10487601
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		1,295,095			1,191,846
Tangible assets	4		237,709			144,035
			1,532,804			1,335,881

Current assets
Stocks		315,384			286,359
Debtors	5	783,489			699,497
Cash at bank and in hand		402,919			212,392
		1,501,792			1,198,248

Creditors: amounts falling due within one year	6	(1,507,359)			(1,295,263)

Net current liabilities			(5,567)			(97,015)

Total assets less current liabilities			1,527,237			1,238,866

Creditors: amounts falling due after more than one year	7		(830,057)			(905,595)

Provisions for liabilities			(11,695)			(36,008)


Net assets			685,485			297,263

Capital and reserves
Called up share capital			2			2
Profit and loss account			685,483			297,261

Shareholders' funds			685,485			297,263

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.




Ramesh Yadav
Director
Approved by the board on 15 October 2026

KEYNSHAM HEALTHCARE LIMITED
Notes to the Accounts
for the year ended 31 January 2026


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
	Goodwill
	Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life.





	Other intangible assets
	Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.




	The estimated useful lives range as follows:
	Goodwill - 10 years

	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:

	Fixtures, fittings, tools and equipment			20% 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.

	Cash and cash equivalents
	Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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					2026		2025
Number							Number

	Average number of persons employed by the company					23		25


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 February 2025							1,279,704
	Additions							235,138
	At 31 January 2026							1,514,842

	Amortisation
	At 1 February 2025							87,858
	Provided during the year							131,889
	At 31 January 2026							219,747

	Net book value
	At 31 January 2026							1,295,095
	At 31 January 2025							1,191,846

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


4	Tangible fixed assets
		S/Term Leasehold improvements		Fixture & fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	-		194,892		-		194,892
	Additions	100,793		21,774		8,500		131,067
	At 31 January 2026	100,793		216,666		8,500		325,959

	Depreciation
	At 1 February 2025	-		50,857		-		50,857
	Charge for the year	1,680		34,296		1,417		37,393
	At 31 January 2026	1,680		85,153		1,417		88,250

	Net book value
	At 31 January 2026	99,113		131,513		7,083		237,709
	At 31 January 2025	-		144,035		-		144,035


5	Debtors					2026		2025
£							£

	Trade debtors					484,315		416,054
	Amounts owed from group undertakings					128,126		112,787
	VAT Repayable					72,705		102,555
	Other debtors					98,343		68,101
						783,489		699,497


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					10,355		10,355
	Trade creditors					1,217,678		1,050,776
	Taxation and social security costs					197,816		69,950
	Net wages account					7,958		-
	Pension payable					1,854		1,485
	Other creditors					71,698		162,697
						1,507,359		1,295,263

	Bank loan of £10,355 (2025 - £10,355) is unsecured Bounce back loan.

7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					830,057		905,595

	Bank loan of £847 (2025 - £9,877) is unsecured Bounce back loan.

8	Loans					2026		2025
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					830,257		895,718


	Secured bank loans					830,257		895,718

	Bank loans are secured by a fixed and floating charge over the assets of the company.


9	Pension commitments

	The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £7,355 (2025 - 6,546).


10	Other financial commitments					2026		2025
£							£

	Total future minimum payments under non-cancellable operating leases, not later than one year					145,300		139,500


11	Related party transactions
	During the year, the company paid dividends to the following directors:
						2026		2025
£							£
	Mr Ramesh Yadav					36,750		18,700
	Mrs Rubina Shaha					36,750		18,700

						73,500		37,400

	The balance of directors' loan account of Mr Ramesh Yadav was £13 (2025 - £13,301) and Mrs Rubina Shah was £13 (2025 - £13,301) as at 31 January 2026.


	The directors Mr Yadav and Mrs Shah had an interest in the company's transactions with Magna Healthcare Limited which was incorporated and trading in UK, by virtue of the directors also being directors in that company.


	At the balance sheet date, the company was owed
						2026		2025
£							£
	Magna Healthcare Limited					27,538		55,883
	Daki Estates Limited					100,588		56,904

						128,126		112,787

12	Controlling party

	The company is under the control of the directors Mr Ramesh Yadav (50% share) and Mrs Rubina Shah (50% share), by virtue of the fact that between them they own 100% of the issued share capital.


13	Other information

	KEYNSHAM HEALTHCARE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	4 South Parade
	Chew Magna
	Bristol
	England
	BS40 8SH