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Registration number: 05364481

Imaging & Therapy Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Imaging & Therapy Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Statement of Changes in Equity | 4
Notes to the Unaudited Financial Statements | 5 to 12

Imaging & Therapy Limited

Company Information

Director | Dr Jamshed Bomanji

Company secretary | Mrs Dinaz Bomanji

Registered office | 9 Berners Place London W1T 3AD

Accountants | Mehta & Tengra Chartered Accountants9 Berners Place London W1T 3AD

Imaging & Therapy Limited

(Registration number: 05364481)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 2,499 | 1,186
Investments | 6 | 1,277,770 | 1,035,186
|  | 1,280,269 | 1,036,372
Current assets |  |  |
Debtors | 7 | 3,101 | 26,328
Cash at bank and in hand |  | 120,396 | 228,723
|  | 123,497 | 255,051
Creditors: Amounts falling due within one year | 8 | (48,423) | (43,935)
Net current assets |  | 75,074 | 211,116
Total assets less current liabilities |  | 1,355,343 | 1,247,488
Provisions for liabilities |  | (625) | (297)
Net assets |  | 1,354,718 | 1,247,191
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 1,354,618 | 1,247,091
Shareholders' funds |  | 1,354,718 | 1,247,191

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 November 2025

Imaging & Therapy Limited

(Registration number: 05364481)
Balance Sheet as at 31 March 2025

......................................... Dr Jamshed Bomanji Director

Imaging & Therapy Limited

Statement of Changes in Equity for the Year Ended 31 March 2025

| Share capital £ | Retained earnings £ | Total £
At 1 April 2024 | 100 | 1,247,091 | 1,247,191
Profit for the year | - | 107,527 | 107,527
At 31 March 2025 | 100 | 1,354,618 | 1,354,718

| Share capital £ | Retained earnings £ | Total £
At 1 April 2023 | 100 | 1,133,572 | 1,133,672
Profit for the year | - | 119,519 | 119,519
Dividends | - | (6,000) | (6,000)
At 31 March 2024 | 100 | 1,247,091 | 1,247,191

Imaging & Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
9 Berners Place
London
W1T 3AD
United Kingdom

These financial statements were authorised for issue by the director on 4 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Imaging & Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% on reducing balance
Office equipment | 33% on reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Imaging & Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4 | Taxation

Tax charged/(credited) in the profit and loss account

Imaging & Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

| 2025 £ | 2024 £
Current taxation |  |
UK corporation tax | 35,728 | 40,115
UK corporation tax adjustment to prior periods | - | 73
| 35,728 | 40,188
Deferred taxation |  |
Arising from origination and reversal of timing differences | 328 | 83
Tax expense in the income statement | 36,056 | 40,271

Deferred tax

Imaging & Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 April 2024 | 1,225 | 10,065 | 11,290
Additions | - | 2,484 | 2,484
At 31 March 2025 | 1,225 | 12,549 | 13,774
Depreciation
At 1 April 2024 | 1,002 | 9,102 | 10,104
Charge for the year | 33 | 1,138 | 1,171
At 31 March 2025 | 1,035 | 10,240 | 11,275
Carrying amount
At 31 March 2025 | 190 | 2,309 | 2,499
At 31 March 2024 | 223 | 963 | 1,186

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100 | 100
Fixed asset group loan | 1,277,670 | 1,035,086
| 1,277,770 | 1,035,186

Subsidiaries | £
Cost or valuation
At 1 April 2024 | 100
Provision
Carrying amount
At 31 March 2025 | 100
At 31 March 2024 | 100

Imaging & Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Fixed asset group loan

| £
Cost or valuation
At 1 April 2024 | 1,035,086
Additions | 242,584
At 31 March 2025 | 1,277,670

There are no repayment terms and the loan is interest free.

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Ventcourt Property Ltd | 9 Berners Place, London, W1T 3AD United Kingdom | Ordinary | 100% | 100%

Subsidiary undertakings
Ventcourt Property Ltd The principal activity of Ventcourt Property Ltd is Property Investments.

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 21,711
Other taxation | 3,101 | 4,617
| 3,101 | 26,328

Imaging & Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Corporation tax | 35,729 | 40,075
Accruals and deferred income | 2,688 | 2,220
Other creditors | 1,153 | 1,358
Director loan account | 8,853 | 282
| 48,423 | 43,935

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

10 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of £Nil (2024 - £60.00) per each Ordinary |  | - |  | 6,000

Imaging & Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

11 | Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £

Dividends paid to the director

|  | 2025 £ |  | 2024 £
Dr Jamshed Bomanji |  |  |  |
Dividend |  | - |  | 4,500

12 | Ultimate controlling party

The ultimate controlling party is Dr Jamshed Bomanji .