RAVI LINGAM RADIOLOGY SERVICES LIMITED


Director	RAMALINGAM, Ravi Kumar, Dr


Registered Address	Suite 20 Pluto Accountancy New Mead Barn Wickham Hall
	Hadham Road
	Bishop's Stortford
	CM23 1JG


Registered Number	13001581 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		35,915		44,894
Investments	4		350,588		250,332
			386,503		295,226
Current assets
Debtors		-		644
Current asset investments	5	217,000		157,000
Cash at bank and on hand		38,019		66,171
		255,019		223,815
Creditors amounts falling due within one year	6	(48,503)		(56,408)
Net current assets (liabilities)			206,516		167,407
Total assets less current liabilities			593,019		462,633
Net assets			593,019		462,633
Capital and reserves
Called up share capital			100		100
Profit and loss account			592,919		462,533
Shareholders' funds			593,019		462,633

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 August 2025, and are signed on its behalf by:

RAMALINGAM, Ravi Kumar, Dr
Director
Registered Company No. 13001581

RAVI LINGAM RADIOLOGY SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 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.

	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.

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.

	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.

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.

	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:

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:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	71,577	11,945	83,522
At 31 March 25	71,577	11,945	83,522
Depreciation and impairment
At 01 April 24	34,930	3,698	38,628
Charge for year	7,329	1,650	8,979
At 31 March 25	42,259	5,348	47,607
Net book value
At 31 March 25	29,318	6,597	35,915
At 31 March 24	36,647	8,247	44,894

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 24	250,332	250,332
Additions	88,500	88,500
Revaluations	11,756	11,756
At 31 March 25	350,588	350,588
Net book value
At 31 March 25	350,588	350,588
At 31 March 24	250,332	250,332

	Notes
	¹Other investments other than loans

5.	Current asset investments

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	45,735	47,652
Other creditors	888	576
Accrued liabilities and deferred income	1,880	8,180
Total	48,503	56,408