REGISTERED NUMBER: 12032569 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

IQ Medicolegal Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

CURRENT ASSETS

Debtors

4

2,916

4,475

Cash at bank

29,689

44,997

32,605

49,472

CREDITORS

Amounts falling due within one year

5

21,345

21,055

NET CURRENT ASSETS

11,260

28,417

TOTAL ASSETS LESS CURRENT LIABILITIES

11,260

28,417

CAPITAL AND RESERVES

Called up share capital

6

201

200

Retained earnings

11,059

28,217

SHAREHOLDERS' FUNDS

11,260

28,417

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

Dr I Qurashi - Director

1.	STATUTORY INFORMATION

IQ Medicolegal Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12032569

Registered office:

C/o Echo Tax, SPACES Manchester

Peter House

Oxford Street

Manchester

M1 5AN

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

2,916

4,475

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Tax

19,749

19,184

Directors' current accounts

16

551

Accrued expenses

1,580

1,320

21,345

21,055

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

1

Ordinary C

£1

1

-

(30.6.24 - NIL)

201

200

Allotted and issued:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

1

Share capital 3

£1

1

-

(30.6.24 - NIL)

The following shares were issued during the year for cash at par :

1 Ordinary C share of £1

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25

30.6.24

£

£

Dr I Qurashi and Mrs J Qurashi

Balance outstanding at start of year

(551

)

(624

)

Amounts advanced

147,964

99,749

Amounts repaid

(147,429

)

(99,676

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(16

)

(551

)

8.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.