REGISTERED NUMBER: SC723408 (Scotland)

Unaudited Financial Statements For The Year Ended 31 March 2025

for

HEARTDOC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A K Yerramasu

Mrs C E Yerramasu

REGISTERED OFFICE:

4 Whinstone Place

Edinburgh

EH28 8AD

REGISTERED NUMBER:

SC723408 (Scotland)

ACCOUNTANTS:

Ahmad & Nabi Mcmullan

95-107 Lancefield Street

Glasgow

Lanarkshire

G3 8HZ

FIXED ASSETS

Tangible assets

4

24,141

32,187

Investments

5

48,374

66,222

72,515

98,409

CURRENT ASSETS

Debtors

6

67,534

11,359

Cash at bank

75,262

70,362

142,796

81,721

CREDITORS

Amounts falling due within one year

7

35,455

51,828

NET CURRENT ASSETS

107,341

29,893

TOTAL ASSETS LESS CURRENT LIABILITIES

179,856

128,302

PROVISIONS FOR LIABILITIES

8,403

8,403

NET ASSETS

171,453

119,899

CAPITAL AND RESERVES

Called up share capital

8

102

102

Share premium

9

1,228

1,228

Retained earnings

9

170,123

118,569

SHAREHOLDERS' FUNDS

171,453

119,899

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 12 December 2025 and were signed on its behalf by:

A K Yerramasu - Director

Mrs C E Yerramasu - Director

1.	STATUTORY INFORMATION

HEARTDOC LTD is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,858

57,090

58,948

DEPRECIATION

At 1 April 2024

595

26,166

26,761

Charge for year

315

7,731

8,046

At 31 March 2025

910

33,897

34,807

NET BOOK VALUE

At 31 March 2025

948

23,193

24,141

At 31 March 2024

1,263

30,924

32,187

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

66,222

Additions

51,500

Share of profit/(loss)

(69,348

)

At 31 March 2025

48,374

NET BOOK VALUE

At 31 March 2025

48,374

At 31 March 2024

66,222

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2025

48,374

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

67,534

330

Prepayments and accrued income

-

2,215

Accruals

-

8,814

67,534

11,359

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

31,132

35,347

Other creditors

-

13,670

Accrued expenses

4,323

2,811

35,455

51,828

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

102

Ordinary

£1.00

102

102

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 April 2024

118,569

1,228

119,797

Profit for the year

92,054

92,054

Dividends

(40,500

)

(40,500

)

At 31 March 2025

170,123

1,228

171,351