Company registration number 10244127 (England and Wales)
ROS JABAR MEDICS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
ROS JABAR MEDICS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
Notes to the financial statements
2 - 6
ROS JABAR MEDICS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,127
2,986
Current assets
Stocks
5
6,217
4,605
Debtors
6
788
1,729
Cash at bank and in hand
44,753
27,242
51,758
33,576
Creditors: amounts falling due within one year
7
(13,233)
(11,805)
Net current assets
38,525
21,771
Total assets less current liabilities
40,652
24,757
Creditors: amounts falling due after more than one year
8
(20,000)
(37,250)
Net assets/(liabilities)
20,652
(12,493)
Capital and reserves
Called up share capital
9
1
1
Profit and loss reserves
20,651
(12,494)
Total equity
20,652
(12,493)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 21 July 2025
Dr R Jabar
Director
Company registration number 10244127 (England and Wales)
ROS JABAR MEDICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

ROS Jabar Medics Limited is a private company limited by shares incorporated in England and Wales. The registered office is 8 Cathedral Road, Fourth Floor, Cardiff, South Glamorgan, United Kingdom, CF11 9LJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing balance
Computers
33% Straight line
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

ROS JABAR MEDICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

 

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
ROS JABAR MEDICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
3
Taxation
2025
2024
£
£
Current tax
Adjustments in respect of prior periods
-
0
3,490

The actual charge for the year can be reconciled to the expected charge/(credit) for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit/(loss) before taxation
38,145
(53,575)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 19.00% (2024: 19.00%)
7,248
(10,179)
Tax effect of utilisation of tax losses not previously recognised
(7,563)
-
0
Unutilised tax losses carried forward
-
0
10,408
Adjustments in respect of prior years
-
0
3,490
Goodwill/depreciation not allowed for tax
163
101
Expenses not deductible for tax purposes
152
15
Capital allowances
-
0
(345)
Taxation charge for the year
-
3,490
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 July 2024 and 30 June 2025
5,763
1,200
6,963
Depreciation and impairment
At 1 July 2024
3,911
66
3,977
Depreciation charged in the year
463
396
859
At 30 June 2025
4,374
462
4,836
Carrying amount
At 30 June 2025
1,389
738
2,127
At 30 June 2024
1,852
1,134
2,986
ROS JABAR MEDICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
5
Stocks
2025
2024
£
£
Stocks
6,217
4,605
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,729
Other debtors
788
-
0
788
1,729
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,250
9,000
Trade creditors
1,999
1,162
Corporation tax
-
0
(1,487)
Other taxation and social security
607
689
Other creditors
353
1,241
Accruals and deferred income
2,024
1,200
13,233
11,805
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
8,250
Other borrowings
20,000
29,000
20,000
37,250
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
ROS JABAR MEDICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
10
Related party transactions

As at the balance sheet date, the company owed the director £228 (2024: £1,116).

 

During the financial year, the company paid dividends totalling £5,000 (2024: £Nil).

11
Ultimate Controlling Party

The company's ultimate controlling party is Dr Rukhsana Jabar by virtue of her ownership of 100% of the issued share capital in the company

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