REGISTERED NUMBER: 07143777 (England and Wales)

DENORA HEALTHCARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr A Pandey

REGISTERED OFFICE:

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

REGISTERED NUMBER:

07143777 (England and Wales)

ACCOUNTANTS:

Shah & Co (Accountants) Ltd

Chartered Certified Accountants

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

1,281,945

1,087,636

1,281,946

1,087,637

CURRENT ASSETS

Stocks

5,183

4,614

Debtors

6

358,424

263,318

Cash at bank and in hand

580,799

631,203

944,406

899,135

CREDITORS

Amounts falling due within one year

7

(195,515

)

(211,397

)

NET CURRENT ASSETS

748,891

687,738

TOTAL ASSETS LESS CURRENT LIABILITIES

2,030,837

1,775,375

PROVISIONS FOR LIABILITIES

8

(71,338

)

(84,201

)

NET ASSETS

1,959,499

1,691,174

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

9

1,959,497

1,691,172

SHAREHOLDERS' FUNDS

1,959,499

1,691,174

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 4 September 2025 and were signed by:

Dr A Pandey - Director

1.	STATUTORY INFORMATION

Denora 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 2010, 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.

Freehold property

-

10% on cost

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

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 14 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

100,000

AMORTISATION

At 1 April 2024

and 31 March 2025

99,999

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 April 2024

604,938

386,119

581,466

Additions

381,641

3,364

22,236

At 31 March 2025

986,579

389,483

603,702

DEPRECIATION

At 1 April 2024

120,988

128,299

355,717

Charge for year

98,658

38,952

49,597

At 31 March 2025

219,646

167,251

405,314

NET BOOK VALUE

At 31 March 2025

766,933

222,232

198,388

At 31 March 2024

483,950

257,820

225,749

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

27,494

101,300

69,278

1,770,595

Additions

4,151

-

7,445

418,837

At 31 March 2025

31,645

101,300

76,723

2,189,432

DEPRECIATION

At 1 April 2024

12,261

25,325

40,369

682,959

Charge for year

2,908

25,325

9,088

224,528

At 31 March 2025

15,169

50,650

49,457

907,487

NET BOOK VALUE

At 31 March 2025

16,476

50,650

27,266

1,281,945

At 31 March 2024

15,233

75,975

28,909

1,087,636

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

21,682

21,682

Other debtors

336,742

241,636

358,424

263,318

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1

80,805

Taxation and social security

165,411

75,802

Other creditors

30,103

54,790

195,515

211,397

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

71,338

84,201

Deferred

tax

£

Balance at 1 April 2024

84,201

Decrease in Provision

(12,863

)

Balance at 31 March 2025

71,338

9.

RESERVES

Retained

earnings

£

At 1 April 2024

1,691,172

Profit for the year

268,325

At 31 March 2025

1,959,497

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is an amount due to the director of £4,973 (2024: £30,283). This loan is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr A Pandey.