All Health Matters Limited 31/03/2026 iXBRL

Company registration number: 07148874

All Health Matters Limited

Trading as All Health Matters

Unaudited filleted financial statements

31 March 2026

All Health Matters Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

All Health Matters Limited

Directors and other information


	Directors	Mrs Gillian Monk
		Mr David Drury Monk
		Dr Frixos Kopsacheilis
		Mrs Rachel Helen Day
		Mr Andrew J Llewellyn-Davis
		Miss Alice Gillian Monk


	Secretary	Mrs Gillian Monk


	Company number	07148874


	Registered office	Castle House
		Orchard Close Mews
		Canterbury
		Kent
		CT2 8AP


	Business address	Castle House
		Orchard Close Mews
		Canterbury
		Kent
		CT2 8AP


	Accountants	Norman Brisk & Company Limited
		Bank Chambers
		Canterbury Road
		Lyminge Nr Folkestone
		Kent
		CT18 8HU

All Health Matters Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of All Health Matters Limited

Period ended 31 March 2026

As described on the Statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the period ended 31 March 2026, as set out on pages 1 to 12.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Norman Brisk & Company Limited

Business Advisers and Taxation Consultants

Bank Chambers

Canterbury Road

Lyminge Nr Folkestone

Kent

CT18 8HU

14 August 2026

All Health Matters Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	79,249		81,278
		_______		_______
			79,249		81,278

Current assets
Debtors	7	271,880		271,204
Cash at bank and in hand		118,750		183,461
		_______		_______
		390,630		454,665
Creditors: amounts falling due
within one year	8	( 296,445)		( 279,950)
		_______		_______
Net current assets			94,185		174,715
			_______		_______
Total assets less current liabilities			173,434		255,993

Creditors: amounts falling due
after more than one year	9		( 16,707)		( 21,575)
			_______		_______
Net assets			156,727		234,418
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			156,627		234,318
			_______		_______
Shareholders funds			156,727		234,418
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These financial statements were approved by the board of directors and authorised for issue on 14 August 2026 , and are signed on behalf of the board by:

Mrs Gillian Monk

Director

All Health Matters Limited

Statement of changes in equity

Period ended 31 March 2026

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


At 1 April 2024	100	267,886	267,986

Profit for the period		83,932	83,932
	_______	_______	_______
Total comprehensive income for the period	-	83,932	83,932

Equity settled share-based payments		( 117,500)	( 117,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 117,500)	( 117,500)

	_______	_______	_______
At 31 March 2025 and 1 April 2025	100	234,318	234,418

Profit for the period		42,309	42,309
	_______	_______	_______
Total comprehensive income for the period	-	42,309	42,309

Equity settled share-based payments		( 120,000)	( 120,000)
	_______	_______	_______
At 31 March 2026	100	156,627	156,727
	_______	_______	_______

All Health Matters Limited

Notes to the financial statements

Period ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Castle House, Orchard Close Mews, Canterbury, Kent, CT2 8AP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, '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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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.

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	-	33.33 %	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 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:


Plant and machinery	-	10 %	reducing balance
Fittings fixtures and equipment	-	10 %	reducing balance

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.

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 in finance costs 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 31 (2025: 32 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	30,000	30,000
	_______	_______
Amortisation
At 1 April 2025 and 31 March 2026	30,000	30,000
	_______	_______
Carrying amount
At 31 March 2026	-	-
	_______	_______
At 31 March 2025	-	-
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 April 2025	154,151	79,334	233,485
Additions	-	6,098	6,098
	_______	_______	_______
At 31 March 2026	154,151	85,432	239,583
	_______	_______	_______
Depreciation
At 1 April 2025	93,537	58,670	152,207
Charge for the period	6,061	2,066	8,127
	_______	_______	_______
At 31 March 2026	99,598	60,736	160,334
	_______	_______	_______
Carrying amount
At 31 March 2026	54,553	24,696	79,249
	_______	_______	_______
At 31 March 2025	60,614	20,664	81,278
	_______	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	211,275	212,078
Other debtors	60,605	59,126
	_______	_______
	271,880	271,204
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	-	631
Trade creditors	64,194	46,589
Corporation tax	13,854	29,441
Social security and other taxes	183,741	171,802
Other creditors	34,656	31,487
	_______	_______
	296,445	279,950
	_______	_______

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

	2026	2025
	£	£
Bank loans and overdrafts	16,707	21,575
	_______	_______

10. Controlling party

On 25th March 2021, the controlling party became All Health Matters Trustee Limited. The Trust holds the issued and fully paid up share capital of the company.