Rohan Medical Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11217596

Rohan Medical Services Limited

Filleted Unaudited Financial Statements

31 March 2025

Rohan Medical Services Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Rohan Medical Services Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		31,319		42,235

Current assets

Debtors	6	28,633	36,980
Investments	7	94,854	–
Cash at bank and in hand		84,933	138,217
		---------	---------
		208,420	175,197

Creditors: amounts falling due within one year	8	20,872		21,820
		---------		---------
Net current assets			187,548		153,377
			---------		---------
Total assets less current liabilities			218,867		195,612

Creditors: amounts falling due after more than one year	9		4,274		12,821

Provisions	7,830	10,559
	---------	---------
Net assets	206,763	172,232
	---------	---------

Capital and reserves

Called up share capital	10	300	300
Profit and loss account		206,463	171,932
		---------	---------
Shareholders funds		206,763	172,232
		---------	---------

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 .

Rohan Medical Services Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 29 December 2025 , and are signed on behalf of the board by:

Dr R Yadav

Director

Company registration number: 11217596

Rohan Medical Services Limited

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 146 New London Road, Chelmsford, Essex, CM2 0AW.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

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 vehicles	-	5 years straight line
Equipment	-	`3 years straight line`

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

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

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 April 2024	60,920	3,894	64,814
Additions	–	1,978	1,978
	--------	-------	--------
At 31 March 2025	60,920	5,872	66,792
	--------	-------	--------
Depreciation
At 1 April 2024	19,148	3,431	22,579
Charge for the year	12,184	710	12,894
	--------	-------	--------
At 31 March 2025	31,332	4,141	35,473
	--------	-------	--------
Carrying amount
At 31 March 2025	29,588	1,731	31,319
	--------	-------	--------
At 31 March 2024	41,772	463	42,235
	--------	-------	--------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31 March 2025	29,588
	--------
At 31 March 2024	41,772
	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	28,633	36,980
	--------	--------

7. Investments

	2025	2024
	£	£
Investments	94,854	–
	--------	----

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	1,260	2,304
Corporation tax	10,500	8,332
Obligations under finance leases and hire purchase contracts	8,547	8,547
Director loan accounts	565	2,637
	--------	--------
	20,872	21,820
	--------	--------

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

	2025	2024
	£	£
Obligations under finance leases and hire purchase contracts	4,274	12,821
	-------	--------

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	300	300	300	300
	----	----	----	----

11. Related party transactions

At the balance sheet date the company owed the directors £565 (2023: 4,167) in the form of a loan account. This loan, which is shown amongst creditors, is interest free and repayable on demand.