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Registration number: 10831141 (England and Wales)

DOC2UK Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

DOC2UK Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Financial Statements | 4 to 11

DOC2UK Ltd

Company Information

Directors | Dr Naveen Chandra Keerthi Mr Praveen Ramarao Challa

Registered office | Hygeia Building Rear Ground Floor 66-68 College Road Harrow Middlesex HA1 1BE

Accountants | Aventus Partners Limited Chartered AccountantsHygeia Building Ground Floor 66-68 College Road Harrow Middlesex HA1 1BE

DOC2UK Ltd

(Registration number: 10831141) (England and Wales)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | - | 18,372
Tangible assets | 5 | 928 | 109
|  | 928 | 18,481
Current assets |  |  |
Debtors | 6 | 31,576 | 16,838
Cash at bank and in hand |  | 41,437 | 1,145
|  | 73,013 | 17,983
Creditors: Amounts falling due within one year | 7 | (23,288) | (50,136)
Net current assets/(liabilities) |  | 49,725 | (32,153)
Total assets less current liabilities |  | 50,653 | (13,672)
Creditors: Amounts falling due after more than one year | 7 | (225,323) | (90,651)
Net liabilities |  | (174,670) | (104,323)
Capital and reserves |  |  |
Called up share capital | 9 | 145 | 145
Share premium reserve |  | 239,955 | 239,955
Retained earnings |  | (414,770) | (344,423)
Shareholders' deficit |  | (174,670) | (104,323)

For the financial year ending 30 June 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

DOC2UK Ltd

(Registration number: 10831141) (England and Wales)
Balance Sheet as at 30 June 2025 (continued)

The financial statements were approved and authorised for issue by the Board on 10 February 2026 and signed on its behalf by:

......................................... Dr Naveen Chandra Keerthi Director |  |

DOC2UK Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Hygeia Building
Rear Ground Floor
66-68 College Road
Harrow
Middlesex
HA1 1BE
United Kingdom

These financial statements were authorised for issue by the Board on 10 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional and presentational currency is GBP Sterling (£), being the currency of the primary economic environment in which the company operates in. The amounts are presented rounded to the nearest pound.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

DOC2UK Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, Fittings and equipment | 20% straight line

Intangible assets

Software development costs are written off over 5 years.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

DOC2UK Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

DOC2UK Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans from related parties.
Recognition and measurement
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other debtors and creditors, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
Debt instruments that are payable or receivable within one year, typically trade creditors or debtors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms of financed at a rate of interest that is not a market rate or in case of an out-right short term loan not at a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Impairment
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss if recognised in the Profit and loss account.
For financial assets measured as amortised cost, the impairment loss is measured as the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discounted rate for measuring any impairment loss is the current effective interest rate determined under the contract.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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.

DOC2UK Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

3 | Staff numbers

The average monthly number of persons employed by the company (including directors) during the year, was 3 (2024: 2).

4 | Intangible assets

| Internally generated software development costs £
Cost
At 1 July 2024 | 112,563
Additions acquired separately | 2,493
Disposals | (115,056)
At 30 June 2025 | -
Amortisation
At 1 July 2024 | 94,191
Amortisation charge | 20,865
Amortisation eliminated on disposals | (115,056)
At 30 June 2025 | -
Carrying amount
At 30 June 2025 | -
At 30 June 2024 | 18,372

DOC2UK Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

5 | Tangible assets

| Furniture, fittings and equipment £
Cost
At 1 July 2024 | 2,508
Additions | 1,034
At 30 June 2025 | 3,542
Depreciation
At 1 July 2024 | 2,399
Charge for the year | 215
At 30 June 2025 | 2,614
Carrying amount
At 30 June 2025 | 928
At 30 June 2024 | 109

6 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 29,720 | -
Other receivables |  | 1,362 | 720
Accrued income |  | - | 11,000
Prepayments |  | 494 | 2,110
Director current account |  | - | 3,008
|  | 31,576 | 16,838

DOC2UK Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 6,001 | 20,143
Other creditors | 130 | 214
Taxation and social security | 9,146 | 27,779
Accruals and deferred income | 2,000 | 2,000
Directors current account | 6,011 | -
| 23,288 | 50,136

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 225,323 | 90,651

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 21,307 | 24,334
Other borrowings | 204,016 | 66,317
| 225,323 | 90,651

Within bank borrowings of £21,307 (2024: £24,334) is a government-backed Bounce Back Loan with a repayment term of 6 years from June 2021. The interest rate applicable to the loan is 2.5% with the first 12 months interest being covered by the government.

DOC2UK Ltd

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.01 each | 14,452 | 145 | 14,452 | 145