REGISTERED NUMBER: 11808368 (England and Wales)

Dhinsa Healthcare Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

B S Dhinsa

Mrs A Dhinsa

REGISTERED OFFICE:

3-5 London Road

Rainham

Gillingham

United Kingdom

ME8 7RG

REGISTERED NUMBER:

11808368 (England and Wales)

ACCOUNTANTS:

Aggarwal & Co

Chartered Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

109,905

31,092

109,905

31,092

CURRENT ASSETS

Debtors

6

446,409

251,121

Cash at bank

83,515

110,841

529,924

361,962

CREDITORS

Amounts falling due within one year

7

53,775

78,745

NET CURRENT ASSETS

476,149

283,217

TOTAL ASSETS LESS CURRENT LIABILITIES

586,054

314,309

CREDITORS

Amounts falling due after more than one year

8

(90,699

)

-

PROVISIONS FOR LIABILITIES

(27,476

)

(7,405

)

NET ASSETS

467,879

306,904

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

467,877

306,902

467,879

306,904

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 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 11 December 2025 and were signed on its behalf by:

B S Dhinsa - Director

1.	STATUTORY INFORMATION

Dhinsa 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.

Income recognition

Income represents the fair value of consideration received or receivable derived from the provision of medical services during the year and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

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.

Website is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

550

AMORTISATION

At 1 April 2024

and 31 March 2025

550

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

75,808

Additions

121,637

Disposals

(66,372

)

At 31 March 2025

131,073

DEPRECIATION

At 1 April 2024

44,716

Charge for year

14,823

Eliminated on disposal

(38,371

)

At 31 March 2025

21,168

NET BOOK VALUE

At 31 March 2025

109,905

At 31 March 2024

31,092

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

109,532

Other debtors

446,409

141,589

446,409

251,121

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts and finance leases

15,852

34,375

Taxation and social security

34,924

36,788

Other creditors

2,999

7,582

53,775

78,745

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts and finance leases

90,699

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts and finance leases

106,551

34,375

Hire purchase liabilities are secured against the relevant financed assets.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

B S Dhinsa and Mrs A Dhinsa

Balance outstanding at start of year

-

-

Amounts advanced

17,765

-

Amounts repaid

(12,108

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,657

-

11.	RELATED PARTY DISCLOSURES

Debtors include the following amounts owed by entities in which the directors have an interest:

- Darshan Property Investments Limited £410,087

- Resham Property Investments Ltd £22,900