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# SAMERPATH LTD

## Company Registration Number:
07225234 (England and Wales)

## Unaudited statutory accounts for the year ended 30 April 2025

## Period of accounts

## Start date: 1 May 2024

## End date: 30 April 2025

# SAMERPATH LTD

## Contents of the Financial Statements

for the Period Ended 30 April 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# SAMERPATH LTD

Directors' report period ended 30 April 2025

The directors present their report with the financial statements of the company for the period ended 30 April 2025

Principal activities of the company

Provision of medical services

Directors

The directors shown below have held office during the whole of the period from
1 May 2024 to 30 April 2025

Dr S Al-Habba
Dr K Al-Quargooli

The directors shown below have held office during the period of
1 April 2025 to 30 April 2025

T Casey
R Casey

Secretary T Casey

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
8 October 2025

And signed on behalf of the board by:
Name: Dr S Al-Habba
Status: Director

# SAMERPATH LTD

## Profit And Loss Account

for the Period Ended 30 April 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 114,707 | 83,417
Gross profit(or loss): | 114,707 | 83,417
Distribution costs: | ( 111,852 ) | ( 6,854 )
Other operating income: |  | 6,000
Operating profit(or loss): | 2,855 | 82,563
Interest receivable and similar income: | 2,700 | 3,043
Profit(or loss) before tax: | 5,555 | 85,606
Tax: | ( 1,872 ) | ( 21,706 )
Profit(or loss) for the financial year: | 3,683 | 63,900

# SAMERPATH LTD

## Balance sheet

As at 30 April 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 102 | 102
Fixed assets
Tangible assets: | 3 | 11,736 | 16,031
Total fixed assets: |  | 11,736 | 16,031
Current assets
Debtors: | 4 | 34,156 | 35,912
Cash at bank and in hand: |  | 179,285 | 135,625
Total current assets: |  | 213,441 | 171,537
Creditors: amounts falling due within one year: | 5 | ( 81,150 ) | ( 49,096 )
Net current assets (liabilities): |  | 132,291 | 122,441
Total assets less current liabilities: |  | 144,129 | 138,574
Provision for liabilities: |  | ( 3,046 ) | ( 3,046 )
Total net assets (liabilities): |  | 141,083 | 135,528
Capital and reserves
Called up share capital: |  | 102 | 102
Profit and loss account: |  | 140,981 | 135,426
Total Shareholders' funds: |  | 141,083 | 135,528

The notes form part of these financial statements

# SAMERPATH LTD

## Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 8 October 2025
and signed on behalf of the board by:

Name: Dr S Al-Habba
Status: Director

The notes form part of these financial statements

# SAMERPATH LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from the provision of professional services is recognised on delivery of the service.

  Tangible fixed assets depreciation policy

  Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives onthe following basis: Fixtures and Fittings - 25% on cost Motor Vehicle - 20% on RDM The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

  Other accounting policies

  Financial instruments Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at market rate of interest. Financial assets classified as receivable within one year are not amortised. 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.

# SAMERPATH LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 1 | 1

# SAMERPATH LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 May 2024 |  |  |  | 3,158 | 20,324 | 23,482
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 April 2025 |  |  |  | 3,158 | 20,324 | 23,482
Depreciation |  |  |  |  |  |
At 1 May 2024 |  |  |  | 2,370 | 5,081 | 7,451
Charge for year |  |  |  | 230 | 4,065 | 4,295
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 April 2025 |  |  |  | 2,600 | 9,146 | 11,746
Net book value |  |  |  |  |  |
At 30 April 2025 |  |  |  | 558 | 11,178 | 11,736
At 30 April 2024 |  |  |  | 788 | 15,243 | 16,031

# SAMERPATH LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 34,156 | 35,912
Total | 34,156 | 35,912
Debtors due after more than one year: | 0 | 0

# SAMERPATH LTD

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security |  | 20,482
Other creditors | 81,150 | 28,614
Total | 81,150 | 49,096