Registration number: 07181406

ABRA Medical Ltd

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 6

ABRA Medical Ltd

(Registration number: 07181406)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	26,150	29,419
Tangible assets	5	2,234	2,349
Other financial assets	6	280,945	142,962
		309,329	174,730
Current assets
Debtors		527	47,120
Cash at bank and in hand		124,632	197,392
		125,159	244,512
Creditors: Amounts falling due within one year		(4,762)	(19,793)
Net current assets		120,397	224,719
Net assets		429,726	399,449
Capital and reserves
Called up share capital		2	2
Profit and loss account		429,724	399,447
Total equity		429,726	399,449

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.

	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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

ABRA Medical Ltd

(Registration number: 07181406)
Abridged Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 11 December 2025 and signed on its behalf by:
 

Mr B P Patel

Director

ABRA Medical Ltd

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

1	General information

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

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 11 December 2025.

2	Accounting policies

Statement of compliance

These abridged 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 abridged 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 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.

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.

ABRA Medical Ltd

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

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
Fixtures and fittings	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% - Straight line

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 directors) during the year, was 2 (2024 - 2).

ABRA Medical Ltd

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

4	Intangible assets

	Total £
Cost or valuation
At 1 April 2024	32,688
At 31 March 2025	32,688
Amortisation
At 1 April 2024	3,269
Amortisation charge	3,269
At 31 March 2025	6,538
Carrying amount
At 31 March 2025	26,150
At 31 March 2024	29,419

5	Tangible assets

	Total £
Cost or valuation
At 1 April 2024	10,977
Additions	630
At 31 March 2025	11,607
Depreciation
At 1 April 2024	8,628
Charge for the year	745
At 31 March 2025	9,373
Carrying amount
At 31 March 2025	2,234
At 31 March 2024	2,349

ABRA Medical Ltd

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

6	Other financial assets (current and non-current)

	Total £
Non-current financial assets
Cost or valuation
At 1 April 2024	142,962
Fair value adjustments	10,764
Additions	640,864
Disposals	(513,612)
Transfers	(33)
At 31 March 2025	280,945
Carrying amount
At 31 March 2025	280,945