S S Diagnostics Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06170578

S S Diagnostics Ltd

Filleted Unaudited Financial Statements

31 March 2025

S S Diagnostics Ltd

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		180,770	182,873

Current assets

Debtors	6	292,852	318,570
Investments	7	59,994	59,994
Cash at bank and in hand		464,026	291,096
		---------	---------
		816,872	669,660

Creditors: amounts falling due within one year	8	83,649		68,879
		---------		---------
Net current assets			733,223	600,781
			---------	---------
Total assets less current liabilities			913,993	783,654

Creditors: amounts falling due after more than one year	9	12,468	21,384
		---------	---------
Net assets		901,525	762,270
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	901,425	762,170
	---------	---------
Shareholders funds	901,525	762,270
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

S S Diagnostics Ltd

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 17 December 2025 , and are signed on behalf of the board by:

Dr Sajid Hasan Butt

Director

Company registration number: 06170578

S S Diagnostics Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Greenacre Drive, Stanmore, Middlesex, HA7 3QJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor Vehicle	-	15% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Land and buildings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	160,000	63,904	12,925	236,829
Additions	–	–	2,014	2,014
	---------	--------	--------	---------
At 31 March 2025	160,000	63,904	14,939	238,843
	---------	--------	--------	---------
Depreciation
At 1 April 2024	–	42,852	11,104	53,956
Charge for the year	–	3,158	959	4,117
	---------	--------	--------	---------
At 31 March 2025	–	46,010	12,063	58,073
	---------	--------	--------	---------
Carrying amount
At 31 March 2025	160,000	17,894	2,876	180,770
	---------	--------	--------	---------
At 31 March 2024	160,000	21,052	1,821	182,873
	---------	--------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	34,436	25,698
Other debtors	258,416	292,872
	---------	---------
	292,852	318,570
	---------	---------

7. Investments

	2025	2024
	£	£
London imaging centre	30,000	30,000
Standing CT Company	29,994	29,994
	--------	--------
	59,994	59,994
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	81,749	67,079
Other creditors	1,900	1,800
	--------	--------
	83,649	68,879
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	12,468	21,384
	--------	--------

10. Related party transactions

The company was under the control of Dr S H Butt and Mrs S S Butt throughout the current and previous year. Dr Butt and Mrs Butt are both company director and jointly holds 100% of the shareholding of the company. Included in the other debtors is £Nil (2024 - £ 62,455) owed by the Director Dr S H Butt. Included in the other debtors is £41,500 (2025 - £41,500) owed by Mimar Sinan Properties Ltd. Dr Butt and Mrs Butt are both company directors and jointly holds 100% of the shareholding of this company.