2023-02-012024-01-312024-01-31false12190680NOORUL HEALTHCARE LTD2024-10-2447730iso4217:GBPxbrli:pure121906802023-02-01121906802024-01-31121906802023-02-012024-01-31121906802022-02-01121906802023-01-31121906802022-02-012023-01-3112190680bus:SmallEntities2023-02-012024-01-3112190680bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3112190680bus:FullAccounts2023-02-012024-01-3112190680bus:PrivateLimitedCompanyLtd2023-02-012024-01-3112190680core:WithinOneYear2024-01-3112190680core:AfterOneYear2024-01-3112190680core:WithinOneYear2023-01-3112190680core:AfterOneYear2023-01-3112190680core:ShareCapital2024-01-3112190680core:SharePremium2024-01-3112190680core:RevaluationReserve2024-01-3112190680core:OtherReservesSubtotal2024-01-3112190680core:RetainedEarningsAccumulatedLosses2024-01-3112190680core:ShareCapital2023-01-3112190680core:SharePremium2023-01-3112190680core:RevaluationReserve2023-01-3112190680core:OtherReservesSubtotal2023-01-3112190680core:RetainedEarningsAccumulatedLosses2023-01-3112190680core:LandBuildings2024-01-3112190680core:PlantMachinery2024-01-3112190680core:Vehicles2024-01-3112190680core:FurnitureFittings2024-01-3112190680core:OfficeEquipment2024-01-3112190680core:NetGoodwill2024-01-3112190680core:IntangibleAssetsOtherThanGoodwill2024-01-3112190680core:ListedExchangeTraded2024-01-3112190680core:UnlistedNon-exchangeTraded2024-01-3112190680core:LandBuildings2023-01-3112190680core:PlantMachinery2023-01-3112190680core:Vehicles2023-01-3112190680core:FurnitureFittings2023-01-3112190680core:OfficeEquipment2023-01-3112190680core:NetGoodwill2023-01-3112190680core:IntangibleAssetsOtherThanGoodwill2023-01-3112190680core:ListedExchangeTraded2023-01-3112190680core:UnlistedNon-exchangeTraded2023-01-3112190680core:LandBuildings2023-02-012024-01-3112190680core:PlantMachinery2023-02-012024-01-3112190680core:Vehicles2023-02-012024-01-3112190680core:FurnitureFittings2023-02-012024-01-3112190680core:OfficeEquipment2023-02-012024-01-3112190680core:NetGoodwill2023-02-012024-01-3112190680core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112190680core:ListedExchangeTraded2023-02-012024-01-3112190680core:UnlistedNon-exchangeTraded2023-02-012024-01-3112190680core:MoreThanFiveYears2023-02-012024-01-3112190680core:Non-currentFinancialInstruments2024-01-3112190680core:Non-currentFinancialInstruments2023-01-3112190680dpl:CostSales2023-02-012024-01-3112190680dpl:DistributionCosts2023-02-012024-01-3112190680core:LandBuildings2023-02-012024-01-3112190680core:PlantMachinery2023-02-012024-01-3112190680core:Vehicles2023-02-012024-01-3112190680core:FurnitureFittings2023-02-012024-01-3112190680core:OfficeEquipment2023-02-012024-01-3112190680dpl:AdministrativeExpenses2023-02-012024-01-3112190680core:NetGoodwill2023-02-012024-01-3112190680core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112190680dpl:GroupUndertakings2023-02-012024-01-3112190680dpl:ParticipatingInterests2023-02-012024-01-3112190680dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3112190680core:ListedExchangeTraded2023-02-012024-01-3112190680dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3112190680core:UnlistedNon-exchangeTraded2023-02-012024-01-3112190680dpl:CostSales2022-02-012023-01-3112190680dpl:DistributionCosts2022-02-012023-01-3112190680core:LandBuildings2022-02-012023-01-3112190680core:PlantMachinery2022-02-012023-01-3112190680core:Vehicles2022-02-012023-01-3112190680core:FurnitureFittings2022-02-012023-01-3112190680core:OfficeEquipment2022-02-012023-01-3112190680dpl:AdministrativeExpenses2022-02-012023-01-3112190680core:NetGoodwill2022-02-012023-01-3112190680core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3112190680dpl:GroupUndertakings2022-02-012023-01-3112190680dpl:ParticipatingInterests2022-02-012023-01-3112190680dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3112190680core:ListedExchangeTraded2022-02-012023-01-3112190680dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3112190680core:UnlistedNon-exchangeTraded2022-02-012023-01-3112190680core:NetGoodwill2024-01-3112190680core:IntangibleAssetsOtherThanGoodwill2024-01-3112190680core:LandBuildings2024-01-3112190680core:PlantMachinery2024-01-3112190680core:Vehicles2024-01-3112190680core:FurnitureFittings2024-01-3112190680core:OfficeEquipment2024-01-3112190680core:AfterOneYear2024-01-3112190680core:WithinOneYear2024-01-3112190680core:ListedExchangeTraded2024-01-3112190680core:UnlistedNon-exchangeTraded2024-01-3112190680core:ShareCapital2024-01-3112190680core:SharePremium2024-01-3112190680core:RevaluationReserve2024-01-3112190680core:OtherReservesSubtotal2024-01-3112190680core:RetainedEarningsAccumulatedLosses2024-01-3112190680core:NetGoodwill2023-01-3112190680core:IntangibleAssetsOtherThanGoodwill2023-01-3112190680core:LandBuildings2023-01-3112190680core:PlantMachinery2023-01-3112190680core:Vehicles2023-01-3112190680core:FurnitureFittings2023-01-3112190680core:OfficeEquipment2023-01-3112190680core:AfterOneYear2023-01-3112190680core:WithinOneYear2023-01-3112190680core:ListedExchangeTraded2023-01-3112190680core:UnlistedNon-exchangeTraded2023-01-3112190680core:ShareCapital2023-01-3112190680core:SharePremium2023-01-3112190680core:RevaluationReserve2023-01-3112190680core:OtherReservesSubtotal2023-01-3112190680core:RetainedEarningsAccumulatedLosses2023-01-3112190680core:NetGoodwill2022-02-0112190680core:IntangibleAssetsOtherThanGoodwill2022-02-0112190680core:LandBuildings2022-02-0112190680core:PlantMachinery2022-02-0112190680core:Vehicles2022-02-0112190680core:FurnitureFittings2022-02-0112190680core:OfficeEquipment2022-02-0112190680core:AfterOneYear2022-02-0112190680core:WithinOneYear2022-02-0112190680core:ListedExchangeTraded2022-02-0112190680core:UnlistedNon-exchangeTraded2022-02-0112190680core:ShareCapital2022-02-0112190680core:SharePremium2022-02-0112190680core:RevaluationReserve2022-02-0112190680core:OtherReservesSubtotal2022-02-0112190680core:RetainedEarningsAccumulatedLosses2022-02-0112190680core:AfterOneYear2023-02-012024-01-3112190680core:WithinOneYear2023-02-012024-01-3112190680core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-3112190680core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-3112190680core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-3112190680core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-3112190680core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-3112190680core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-3112190680core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112190680core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112190680core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112190680core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3112190680core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3112190680core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3112190680core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3112190680core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3112190680core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3112190680core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3112190680core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3112190680core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3112190680core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3112190680core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3112190680core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3112190680core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3112190680core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3112190680core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3112190680core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3112190680core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3112190680core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3112190680bus:Director12023-02-012024-01-3112190680core:FurnitureFittingsToolsEquipment2023-01-3112190680core:FurnitureFittingsToolsEquipment2023-02-012024-01-3112190680core:FurnitureFittingsToolsEquipment2024-01-31

NOORUL HEALTHCARE LTD

Registered Number
12190680
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

NOORUL HEALTHCARE LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

CHOUDHRY, Muhammad Naeem

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

12190680 (England and Wales)
NOORUL HEALTHCARE LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets335,97437,974
Tangible assets411,81314,609
47,78752,583
Current assets
Stocks555,03254,714
Debtors6270,242282,080
Cash at bank and on hand276,796283,584
602,070620,378
Creditors amounts falling due within one year7(447,353)(349,040)
Net current assets (liabilities)154,717271,338
Total assets less current liabilities202,504323,921
Provisions for liabilities8(2,829)(3,528)
Net assets199,675320,393
Capital and reserves
Called up share capital100100
Profit and loss account199,575320,293
Shareholders' funds199,675320,393
The financial statements were approved and authorised for issue by the Director on 24 October 2024, and are signed on its behalf by:
CHOUDHRY, Muhammad Naeem
Director
Registered Company No. 12190680
NOORUL HEALTHCARE LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
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
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.
Intangible assets
Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation is provided as follows: Goodwill @ 10 years straight line.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year79
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 February 2320,00021,80741,807
At 31 January 2420,00021,80741,807
Amortisation and impairment
At 01 February 233,833-3,833
Charge for year2,000-2,000
At 31 January 245,833-5,833
Net book value
At 31 January 2414,16721,80735,974
At 31 January 2316,16721,80737,974
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 February 2349633014,9996,22422,049
Additions--1,700-1,700
At 31 January 2449633016,6996,22423,749
Depreciation and impairment
At 01 February 23-216,3281,0917,440
Charge for year-772,3452,0744,496
At 31 January 24-988,6733,16511,936
Net book value
At 31 January 244962328,0263,05911,813
At 31 January 234963098,6715,13314,609
5.Stocks

2024

2023

££
Other stocks55,03254,714
Total55,03254,714
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables228,532195,055
Other debtors41,51586,922
Prepayments and accrued income195103
Total270,242282,080
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.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables199,812180,665
Taxation and social security53,90373,085
Other creditors193,63895,290
Total447,353349,040
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.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,8293,528
Total2,8293,528
9.Directors advances, credits and guarantees
Other Creditors include an amount of £82,989(2023: £1,669 Cr) relating to the directors' loan account of Mr. M N Choudhry.