IRIS Accounts Production v24.3.2.46 05613958 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh056139582023-04-30056139582024-04-30056139582023-05-012024-04-30056139582022-04-30056139582022-05-012023-04-30056139582023-04-3005613958ns15:EnglandWales2023-05-012024-04-3005613958ns14:PoundSterling2023-05-012024-04-3005613958ns10:Director12023-05-012024-04-3005613958ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3005613958ns10:SmallEntities2023-05-012024-04-3005613958ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3005613958ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3005613958ns10:AbridgedAccounts2023-05-012024-04-3005613958ns10:OrdinaryShareClass12023-05-012024-04-3005613958ns10:Director22023-05-012024-04-3005613958ns10:Director32023-05-012024-04-3005613958ns10:Director42023-05-012024-04-3005613958ns10:CompanySecretary12023-05-012024-04-3005613958ns10:RegisteredOffice2023-05-012024-04-3005613958ns5:CurrentFinancialInstruments2024-04-3005613958ns5:CurrentFinancialInstruments2023-04-3005613958ns5:ShareCapital2024-04-3005613958ns5:ShareCapital2023-04-3005613958ns5:RetainedEarningsAccumulatedLosses2024-04-3005613958ns5:RetainedEarningsAccumulatedLosses2023-04-3005613958ns5:PlantMachinery2023-05-012024-04-3005613958ns10:OrdinaryShareClass12024-04-30
REGISTERED NUMBER: 05613958 (England and Wales)















ANUGRAHA MEDICAL LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024






ANUGRAHA MEDICAL LIMITED (REGISTERED NUMBER: 05613958)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


ANUGRAHA MEDICAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Dr D Acharya
Mrs J Padmanabha AcharKota
Miss A Devaraj
Miss A Devaraj





SECRETARY: Mrs J Padmanabha AcharKota





REGISTERED OFFICE: 923 Finchley Road
Golders Green
London
NW11 7PE





REGISTERED NUMBER: 05613958 (England and Wales)





ACCOUNTANTS: Joseph Kahan Associates LLP
Chartered Accountants
923 Finchley Road
London
NW11 7PE

ANUGRAHA MEDICAL LIMITED (REGISTERED NUMBER: 05613958)

ABRIDGED BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,921 37,859
Investments 5 245,880 170,780
276,801 208,639

CURRENT ASSETS
Debtors 518,966 65,200
Cash in hand 358,185 688,632
877,151 753,832
CREDITORS
Amounts falling due within one year 118,751 37,608
NET CURRENT ASSETS 758,400 716,224
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,035,201

924,863

PROVISIONS FOR LIABILITIES 7,704 7,362
NET ASSETS 1,027,497 917,501

CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Retained earnings 1,026,497 916,501
SHAREHOLDERS' FUNDS 1,027,497 917,501

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ANUGRAHA MEDICAL LIMITED (REGISTERED NUMBER: 05613958)

ABRIDGED BALANCE SHEET - continued
30 APRIL 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2025 and were signed on its behalf by:





Dr D Acharya - Director


ANUGRAHA MEDICAL LIMITED (REGISTERED NUMBER: 05613958)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Anugraha Medical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

ANUGRAHA MEDICAL LIMITED (REGISTERED NUMBER: 05613958)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ANUGRAHA MEDICAL LIMITED (REGISTERED NUMBER: 05613958)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 71,078
Additions 3,369
At 30 April 2024 74,447
DEPRECIATION
At 1 May 2023 33,219
Charge for year 10,307
At 30 April 2024 43,526
NET BOOK VALUE
At 30 April 2024 30,921
At 30 April 2023 37,859

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 May 2023 170,780
Additions 77,600
Disposals (2,500 )
At 30 April 2024 245,880
NET BOOK VALUE
At 30 April 2024 245,880
At 30 April 2023 170,780

This represents investments in various UK unquoted companies.

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000