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REGISTERED NUMBER: 11064793 (England and Wales)










Financial Statements

for the Year Ended 30 April 2024

for

Ariyan Healthcare Limited

Ariyan Healthcare Limited (Registered number: 11064793)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ariyan Healthcare Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: A T Patel
Mrs A Patel





REGISTERED OFFICE: The Oval, 57 New Walk
Leicester
Leicestershire
LE1 7EA





REGISTERED NUMBER: 11064793 (England and Wales)






Ariyan Healthcare Limited (Registered number: 11064793)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
Fixed assets
Intangible assets 4 102,125 123,625
Tangible assets 5 201,449 172,067
303,574 295,692

Current assets
Stocks 1,965 2,195
Debtors 6 416,553 289,843
Cash at bank 80,011 62,926
498,529 354,964
Creditors
Amounts falling due within one year 7 178,347 135,826
Net current assets 320,182 219,138
Total assets less current liabilities 623,756 514,830

Creditors
Amounts falling due after more than one
year

8

10,834

20,833
Net assets 612,922 493,997

Capital and reserves
Called up share capital 100 100
Retained earnings 612,822 493,897
Shareholders' funds 612,922 493,997

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.

Ariyan Healthcare Limited (Registered number: 11064793)

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.

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 13 January 2025 and were signed on its behalf by:





A T Patel - Director


Ariyan Healthcare Limited (Registered number: 11064793)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. Statutory information

Ariyan Healthcare 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Ariyan Healthcare Limited (Registered number: 11064793)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

No provision has been made in these acocunts for deferred tax as this is expected to be covered by losses arising from Research & Development Relief claims in the future.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 38 (2023 - 36 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 May 2023
and 30 April 2024 215,000
Amortisation
At 1 May 2023 91,375
Charge for year 21,500
At 30 April 2024 112,875
Net book value
At 30 April 2024 102,125
At 30 April 2023 123,625

Ariyan Healthcare Limited (Registered number: 11064793)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


5. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 May 2023 243,246 20,969 264,215
Additions 55,894 5,580 61,474
At 30 April 2024 299,140 26,549 325,689
Depreciation
At 1 May 2023 78,669 13,479 92,148
Charge for year 27,387 4,705 32,092
At 30 April 2024 106,056 18,184 124,240
Net book value
At 30 April 2024 193,084 8,365 201,449
At 30 April 2023 164,577 7,490 172,067

6. Debtors: amounts falling due within one year
30.4.24 30.4.23
£    £   
Trade debtors 48,278 53,064
Corporation Tax Debtor - 97
Amounts owed by group undertakings 365,156 230,156
Prepayments 3,119 6,526
416,553 289,843

7. Creditors: amounts falling due within one year
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 10,794 11,588
Tax 52,887 56,211
Social security and other taxes 10,105 5,906
Wages Creditor 46,722 44,749
Directors' current accounts 679 4,372
Accrued expenses 44,875 3,000
Deferred Income 2,285 -
178,347 135,826

8. Creditors: amounts falling due after more than one year
30.4.24 30.4.23
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 834 10,833
10,834 20,833

Ariyan Healthcare Limited (Registered number: 11064793)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


9. Ultimate controlling party

The ultimate controlling party is Ariyan Holdings limited.