10 false false false false false false false false false false true false false true false true true true No description of principal activity 2024-09-01 Sage Accounts Production Advanced 2024 - FRS102_2024 399,908 208,486 22,194 230,680 169,228 191,422 43,912 24,001 1,991 25,992 17,920 19,911 xbrli:pure xbrli:shares iso4217:GBP 06882277 2024-09-01 2025-04-30 06882277 2025-04-30 06882277 2024-08-31 06882277 2023-09-01 2024-08-31 06882277 2024-08-31 06882277 2023-08-31 06882277 core:FurnitureFittings 2024-09-01 2025-04-30 06882277 core:NetGoodwill 2024-09-01 2025-04-30 06882277 bus:OrdinaryShareClass1 2024-09-01 2025-04-30 06882277 bus:Director1 2024-09-01 2025-04-30 06882277 core:NetGoodwill 2024-08-31 06882277 core:NetGoodwill 2025-04-30 06882277 core:FurnitureFittings 2024-08-31 06882277 core:FurnitureFittings 2025-04-30 06882277 core:WithinOneYear 2025-04-30 06882277 core:WithinOneYear 2024-08-31 06882277 core:AfterOneYear 2025-04-30 06882277 core:AfterOneYear 2024-08-31 06882277 core:UKTax 2024-09-01 2025-04-30 06882277 core:UKTax 2023-09-01 2024-08-31 06882277 bus:AllOrdinaryShares 2024-09-01 2025-04-30 06882277 bus:AllOrdinaryShares 2023-09-01 2024-08-31 06882277 core:ShareCapital 2025-04-30 06882277 core:ShareCapital 2024-08-31 06882277 core:RetainedEarningsAccumulatedLosses 2025-04-30 06882277 core:RetainedEarningsAccumulatedLosses 2024-08-31 06882277 core:NetGoodwill 2024-08-31 06882277 core:AcceleratedTaxDepreciationDeferredTax 2025-04-30 06882277 core:AcceleratedTaxDepreciationDeferredTax 2024-08-31 06882277 core:FurnitureFittings 2024-08-31 06882277 bus:SmallEntities 2024-09-01 2025-04-30 06882277 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-04-30 06882277 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-04-30 06882277 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-04-30 06882277 bus:FullAccounts 2024-09-01 2025-04-30 06882277 bus:OrdinaryShareClass1 2025-04-30 06882277 bus:OrdinaryShareClass1 2024-08-31 06882277 core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-04-30 06882277 core:AllAssociates 2024-09-01 2025-04-30 06882277 core:KeyManagementPersonnel 2024-09-01 2025-04-30 06882277 core:AllAssociates 2025-04-30
COMPANY REGISTRATION NUMBER: 06882277

Mohammedi Healthcare Ltd

Filleted Unaudited Financial Statements

30 April 2025

Mohammedi Healthcare Ltd

Statement of Financial Position

30 April 2025

| 30 Apr 25 | 31 Aug 24
Note | £ | £ | £

Fixed assets

Intangible assets | 7 |  | 169,228 | 191,422
Tangible assets | 8 |  | 17,920 | 19,911
|  | ----------- | -----------
|  | 187,148 | 211,333

Current assets

Stocks | 80,815 |  | 72,520
Debtors | 9 | 724,793 |  | 698,877
Cash at bank and in hand | 369,353 |  | 285,603
| --------------- |  | ---------------
| 1,174,961 |  | 1,057,000

Creditors: amounts falling due within one year | 10 | 963,860 |  | 861,917
| --------------- |  | ---------------
Net current assets |  | 211,101 | 195,083
|  | ----------- | -----------
Total assets less current liabilities |  | 398,249 | 406,416

Creditors: amounts falling due after more than one year | 11 |  | 827 | 7,838

Provisions

Taxation including deferred tax |  | 4,480 | 4,978
|  | ----------- | -----------
Net assets |  | 392,942 | 393,600
|  | ----------- | -----------

Mohammedi Healthcare Ltd

Statement of Financial Position (continued)

30 April 2025

| 30 Apr 25 | 31 Aug 24
Note | £ | £ | £

Capital and reserves

Called up share capital | 13 |  | 100 | 100
Profit and loss account | 14 |  | 392,842 | 393,500
|  | ----------- | -----------
Shareholders funds |  | 392,942 | 393,600
|  | ----------- | -----------

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 period ending 30th April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 13 February 2026 , and are signed on behalf of the board by:

Mr Mohammed Asif |
Director |

Company registration number: 06882277

Mohammedi Healthcare Ltd

Notes to the Financial Statements

Period Ended 30th April 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 545-547 Green Lane, Small Heath, Birmingham, B9 5PT.
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.
Disclosure exemptions
(a) Disclosures in respect of financial instruments have not been presented. (b) No disclosure has been given for the aggregate remuneration of key management personnel.
Revenue recognition
The turnover shown in the Profit and Loss Account represents amounts derived from ordinary activities and is recognised at the point of despatch. The turnover is stated after deduction of trade discounts and is net of Value Added Tax. Turnover also includes practice payment and amount authorised by PCT (Primary Care Trust).
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.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | straight line over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
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:

| Fixtures and fittings | - | 15% 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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Defined contribution plans
4. Employee numbers
The average number of persons employed by the company during the period amounted to 10 (2024: 11 ).
5. Tax on profit
Major components of tax expense

| Period from |
| 1 Sep 24 to | Year to
| 30 Apr 25 | 31 Aug 24
| £ | £

Current tax:

UK current tax expense | 33,010 | 27,527
Adjustments in respect of prior periods | – | 106
| ---------- | ----------
Total current tax | 33,010 | 27,633
| ---------- | ----------

Deferred tax:

Origination and reversal of timing differences | ( 498) | ( 879)
| ---------- | ----------
Tax on profit | 32,512 | 26,754
| ---------- | ----------

Reconciliation of tax expense
The tax assessed on the profit on ordinary activities for the period is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

| Period from |
| 1 Sep 24 to | Year to
| 30 Apr 25 | 31 Aug 24
| £ | £
Profit on ordinary activities before taxation | 107,504 | 73,883
| ----------- | ----------
Profit on ordinary activities by rate of tax | 26,876 | 18,471
Adjustment to tax charge in respect of prior periods | – | 106
Effect of expenses not deductible for tax purposes | 88 | 65
Effect of capital allowances and depreciation | 6,046 | 9,201
Deferred tax movement | ( 498) | ( 879)
Marginal relief | – | ( 210)
| ----------- | ----------
Tax on profit | 32,512 | 26,754
| ----------- | ----------

6. Dividends

| 30 Apr 25 | 31 Aug 24
| £ | £
Dividends paid during the period (excluding those for which a liability existed at the end of the prior period ) | 75,650 | 77,000
| ---------- | ----------

7. Intangible assets

| Goodwill
| £
Cost |
At 1st September 2024 and 30th April 2025 | 399,908
| -----------
Amortisation |
At 1st September 2024 | 208,486
Charge for the period | 22,194
| -----------
At 30th April 2025 | 230,680
| -----------
Carrying amount |
At 30th April 2025 | 169,228
| -----------
At 31st August 2024 | 191,422
| -----------

8. Tangible assets

| Fixtures and fittings
| £
Cost |
At 1st September 2024 and 30th April 2025 | 43,912
| ----------
Depreciation |
At 1st September 2024 | 24,001
Charge for the period | 1,991
| ----------
At 30th April 2025 | 25,992
| ----------
Carrying amount |
At 30th April 2025 | 17,920
| ----------
At 31st August 2024 | 19,911
| ----------

9. Debtors

| 30 Apr 25 | 31 Aug 24
| £ | £
Trade debtors | 148,704 | 134,419
Prepayments | 4,893 | 2,856
Other debtors | 571,196 | 561,602
| ----------- | -----------
| 724,793 | 698,877
| ----------- | -----------

10. Creditors: amounts falling due within one year

| 30 Apr 25 | 31 Aug 24
| £ | £
Bank loans and overdrafts | 10,469 | 10,279
Trade creditors | 216,962 | 205,145
Corporation tax | 60,543 | 27,527
Social security and other taxes | 5,059 | 5,408
Directors' loan account | 620,738 | 568,478
Accruals | 9,984 | 5,950
Other creditors | 29,431 | 29,431
Other creditors | 10,674 | 9,699
| ----------- | -----------
| 963,860 | 861,917
| ----------- | -----------

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

| 30 Apr 25 | 31 Aug 24
| £ | £
Bank loans and overdrafts | 827 | 7,838
| ----- | --------

12. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 30 Apr 25 | 31 Aug 24
| £ | £
Included in provisions | 4,480 | 4,978
| -------- | --------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 30 Apr 25 | 31 Aug 24
| £ | £
Accelerated capital allowances | 4,480 | 4,978
| -------- | --------

13. Called up share capital
Authorised share capital

| 30 Apr 25 | 31 Aug 24
| No. | £ | No. | £
Ordinary shares of £ 1 each | 1,000 | 1,000 | 1,000 | 1,000
| -------- | -------- | -------- | --------

Issued, called up and fully paid

| 30 Apr 25 | 31 Aug 24
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ----- | ----- | ----- | -----

14. Reserves
Profit and loss account - This reserve records retained earnings and accumulated losses.
15. Ultimate parent company
Following a group restructuring on 24 April 2025, 100% of the shareholding was acquired by Mohammedi Healthcare Group Ltd, which became the parent company. This was done by a HMRC approved share for share exchange.
16. Director's advances, credits and guarantees
The director's loan account was not overdrawn during the current and prior year.
17. Related party transactions
Controlling Party The company was previously under the control of the director until 24 April 2025 during the current and previous year. The managing director owns 55% of the shares and is majority shareholder of the company. The remaining 45% shares are owned by his wife. Now the director owns a similar percentage of shares in the parent holding company. The director is the key management of the company. There are common directors/shareholders in related companies. The other debtor balance includes a balance with a related company (see table below):

|  | 2025 | 2024
|  | £ | £
| Intercompany balance (debtor) with related company | 530,797 | –

Dividends paid to director There were dividends of £41,607 paid during the current period (2024 - £42,350). Dividends paid to other shareholders There were dividends of £34,043 paid during the current period (2024 - £34,650).