NOORUL HEALTHCARE LTD


Director	CHOUDHRY, Muhammad Naeem


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	12190680 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		33,974		35,974
Tangible assets	4		108,772		11,813
			142,746		47,787
Current assets
Stocks	5	59,165		55,032
Debtors	6	243,600		270,242
Cash at bank and on hand		247,871		276,796
		550,636		602,070
Creditors amounts falling due within one year	7	(318,169)		(447,353)
Net current assets (liabilities)			232,467		154,717
Total assets less current liabilities			375,213		202,504
Provisions for liabilities	8		(2,829)		(2,829)
Net assets			372,384		199,675
Capital and reserves
Called up share capital			100		100
Profit and loss account			372,284		199,575
Shareholders' funds			372,384		199,675

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 28 October 2025, and are signed on its behalf by:

CHOUDHRY, Muhammad Naeem
Director
Registered Company No. 12190680

NOORUL 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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.

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 fixed assets are stated at cost or valuation less amortisation. Amortisation is provided as follows: Goodwill @ 10 years straight line.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		7

3.	Intangible assets

	Goodwill	Other	Total
	£	£	£
Cost or valuation
At 01 February 24	20,000	21,807	41,807
At 31 January 25	20,000	21,807	41,807
Amortisation and impairment
At 01 February 24	5,833	-	5,833
Charge for year	2,000	-	2,000
At 31 January 25	7,833	-	7,833
Net book value
At 31 January 25	12,167	21,807	33,974
At 31 January 24	14,167	21,807	35,974

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 February 24	496	330	-	16,699	6,224	23,749
Additions	-	-	103,250	-	-	103,250
At 31 January 25	496	330	103,250	16,699	6,224	126,999
Depreciation and impairment
At 01 February 24	-	97	-	8,673	3,166	11,936
Charge for year	-	58	2,151	2,007	2,075	6,291
At 31 January 25	-	155	2,151	10,680	5,241	18,227
Net book value
At 31 January 25	496	175	101,099	6,019	983	108,772
At 31 January 24	496	233	-	8,026	3,058	11,813

5.	Stocks

	2025	2024
	£	£
Finished goods	59,165	55,032
Total	59,165	55,032

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	203,924	228,532
Other debtors	38,815	41,515
Prepayments and accrued income	861	195
Total	243,600	270,242


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	183,557	199,812
Taxation and social security	43,028	53,903
Payments received on account	91,288	109,980
Other creditors	296	83,658
Total	318,169	447,353


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,829	2,829
Total	2,829	2,829