FOUNTAIN DIAGNOSTIC LIMITED

• ⚠

  Material uncertainty over going concern

  We draw attention to note 1.2 to the financial statements which explains that, on 1 April 2025, the trade previously carried on by Fountain Diagnostic Limited was transferred to a fellow group company, Livingcare Diagnostics Limited, and therefore the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in note 1.2. Our opinion is not modified in respect of this matter.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

TC Group

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to note 1.2 to the financial statements which explains that, on 1 April 2025, the trade previously carried on by Fountain Diagnostic Limited was transferred to a fellow group company, Livingcare Diagnostics Limited, and therefore the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in note 1.2. Our opinion is not modified in respect of this matter.”

Group structure

1. FOUNTAIN DIAGNOSTIC LIMITED · parent
   1. Calepark Limited 100% · England and Wales
   2. Standard Healthcare Services Limited 100% · England and Wales
   3. Leodis Care Limited 75% · England and Wales
   4. Livingcare Sheffield Limited 100% · England and Wales
   5. Exceed Sports Group Limited 100% · England and Wales
   6. Livingcare Diagnostics Limited 100% · England and Wales

Significant events

• “Subsequent to the year end the business and assets of Fountain Diagnostic Limited were transferred within the Group to LivingCare Diagnostics Limited, reflecting operational changes to drive closer alignment between the two businesses throughout FY25.”
• “It was pleasing to see 5% revenue growth in spite of an increasingly challenging NHS market, and while temporarily reducing endoscopy theatre capacity to facilitate the investment in our Morley operation. This came with a temporary pressure on margins, with higher staffing costs for out-of-hours provision to sustain operational delivery.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

1

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  0%

  £106 → £106

• Net assets

  +24.2%

  £2,135,043 → £2,651,898

  highest in 5 filed years

• Employees

  -17.2%

  174 → 144

• Profit before tax

  -1.1%

  £572,264 → £565,977

  lowest in 4 filed years

• Wages

  +12.8%

  £2,983,425 → £3,364,526

  highest in 4 filed years

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers