2024-02-012025-01-312025-01-31false12808759U&Z HEALTHCARE 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U&Z HEALTHCARE LTD

Registered Number
12808759
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

U&Z HEALTHCARE LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

ALI, Usman
KAUSAR, Zanaira

Registered Address

37 Petersfield Drive
Manchester
M23 9PS

Registered Number

12808759 (England and Wales)
U&Z HEALTHCARE LTD
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets3270,000315,000
Tangible assets465,20385,600
335,203400,600
Current assets
Stocks32,74122,000
Debtors5168,708222,790
Cash at bank and on hand216,441234,090
417,890478,880
Creditors amounts falling due within one year6(178,132)(205,789)
Net current assets (liabilities)239,758273,091
Total assets less current liabilities574,961673,691
Provisions for liabilities(16,338)-
Net assets558,623673,691
Capital and reserves
Called up share capital42
Profit and loss account558,619673,689
Shareholders' funds558,623673,691
The financial statements were approved and authorised for issue by the Board of Directors on 4 July 2025, and are signed on its behalf by:
ALI, Usman
Director
Registered Company No. 12808759
U&Z HEALTHCARE LTD
Notes to the Financial Statements
for the year ended 31 January 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
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 assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles25
Office Equipment15
Impairment of non-financial assets policy
Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year109
3.Intangible assets

Total

£
Cost or valuation
At 01 February 24450,000
At 31 January 25450,000
Amortisation and impairment
At 01 February 24135,000
Charge for year45,000
At 31 January 25180,000
Net book value
At 31 January 25270,000
At 31 January 24315,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 24114,232
Additions535
At 31 January 25114,767
Depreciation and impairment
At 01 February 2428,632
Charge for year20,932
At 31 January 2549,564
Net book value
At 31 January 2565,203
At 31 January 2485,600
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables91,016118,509
Other debtors76,286104,281
Prepayments and accrued income1,406-
Total168,708222,790
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables169,823172,328
Taxation and social security7,70330,931
Other creditors-2,530
Accrued liabilities and deferred income606-
Total178,132205,789
7.Related party transactions
During the year, the company advanced loans to the directors who are also shareholders. At the year end, the total balance outstanding was £60,550 (2024: £90,056), of which £30,275 (2024: £45,028) was due from each of the two directors. The loans were interest-free, unsecured, and repayable on demand. The highest balance outstanding during the year was £90,056. The directors have confirmed that the loans will be repaid in full within nine months of the year end.