Company Registration No. 12393289 (England and Wales)
Core Diagnostics Limited
Unaudited accounts
for the year ended 30 January 2026
Core Diagnostics Limited
Unaudited accounts
Contents
Core Diagnostics Limited
Company Information
for the year ended 30 January 2026
Company Number
12393289 (England and Wales)
Registered Office
Eastham Hall
109 Eastham Village Road
Eastham
Wirral
CH62 0AF
United Kingdom
Accountants
KLAS ACCOUNTANTS LTD
Eastham Hall
109, Eastham Village Road
Eastham
Wirral
CH62 0AF
Core Diagnostics Limited
Statement of financial position
as at 30 January 2026
Tangible assets
763,000
699,085
Cash at bank and in hand
156,378
294,417
Creditors: amounts falling due within one year
(537,941)
(463,473)
Net current assets
162,392
268,540
Total assets less current liabilities
925,392
967,625
Creditors: amounts falling due after more than one year
-
(8,071)
Provisions for liabilities
Other provisions
(78,746)
(78,746)
Net assets
846,646
880,808
Called up share capital
1
1
Profit and loss account
846,645
880,807
Shareholders' funds
846,646
880,808
For the year ending 30 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 October 2026 and were signed on its behalf by
M Fleming
Director
Company Registration No. 12393289
Core Diagnostics Limited
Notes to the Accounts
for the year ended 30 January 2026
Core Diagnostics Limited is a private company, limited by shares, registered in England and Wales, registration number 12393289. The registered office is Eastham Hall, 109 Eastham Village Road, Eastham, Wirral, CH62 0AF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Straight Line
Motor vehicles
15% Straight Line
Fixtures & fittings
10% Straight Line
Computer equipment
33% Straight Line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Core Diagnostics Limited
Notes to the Accounts
for the year ended 30 January 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 31 January 2025
103,473
15,096
857,121
-
975,690
Additions
285,929
171,572
-
542,606
1,000,107
Disposals
-
-
(589,834)
(282,582)
(872,416)
At 30 January 2026
389,402
186,668
267,287
260,024
1,103,381
At 31 January 2025
13,435
3,774
259,396
-
276,605
Charge for the year
106,980
28,755
(186,047)
396,670
346,358
On disposals
-
-
-
(282,582)
(282,582)
At 30 January 2026
120,415
32,529
73,349
114,088
340,381
At 30 January 2026
268,987
154,139
193,938
145,936
763,000
At 30 January 2025
90,038
11,322
597,725
-
699,085
Amounts falling due within one year
Trade debtors
58,427
127,206
Accrued income and prepayments
16,094
25,977
Other debtors
413,230
200,000
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
7,850
7,499
Obligations under finance leases and hire purchase contracts
45,694
-
Trade creditors
247,387
101,519
Taxes and social security
107,895
133,630
Core Diagnostics Limited
Notes to the Accounts
for the year ended 30 January 2026
7
Creditors: amounts falling due after more than one year
2026
2025
8
Average number of employees
During the year the average number of employees was 17 (2025: 10).