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Registered Number: 10226590
England and Wales
SHARMA & ASSOCIATES LTD
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

Sharma & Associates Ltd Contents Page For the year ended 30 June 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5
Statement of changes in equity | 6

Sharma & Associates Ltd Company Information For the year ended 30 June 2025
Director | Neelesh Kumar
Registered Number | 10226590
Registered Office | Suite2 , Unit8 Kingsdale Business Centre Regina Road Chelmsford Essex CM1 1PE
1

Sharma & Associates Ltd Director's Report For the year ended 30 June 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 30 June 2025. Principal activities Principal activity of the company during the financial year was of providing nursing care services. Director The director who served the company throughout the year was as follows:
Neelesh Kumar
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Neelesh Kumar Director
Date approved: 23 February 2026 2

Sharma & Associates Ltd Accountants' Report For the year ended 30 June 2025
Report to the directors on the preparation of the unaudited statutory accounts of Sharma & Associates Ltd for the year ended 30 June 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sharma & Associates Ltd for the year ended 30 June 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Sharma & Associates Ltd, as a body, in accordance with the terms of our engagement letter dated 11 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of Sharma & Associates Ltd and state those matters that we have agreed to state to the Board of Directors of Sharma & Associates Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sharma & Associates Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Sharma & Associates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sharma & Associates Ltd. You consider that Sharma & Associates Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Sharma & Associates Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 June 2025. .................................................... Business Accounting Services (Essex) Ltd 6 Barncroft Close Highwoods Colchester Essex CO4 9SF 23 February 2026 3

Sharma & Associates Ltd Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 32,468 |  | 42,088
Investments | 4 | 92,750 |  | 92,750
|  | 125,218 |  | 134,838
Current assets |  |  |
Debtors | 5 | 10,000 |  | 10,000
Cash at bank and in hand |  | 22,057 |  | 39,968
|  | 32,057 |  | 49,968
Creditors: amount falling due within one year | 6 | (5,766) |  | (4,150)
Net current assets |  | 26,291 |  | 45,818
Total assets less current liabilities |  | 151,509 |  | 180,656
Creditors: amount falling due after more than one year | 7 | (16,696) |  | (20,022)
Net assets |  | 134,813 |  | 160,634
Capital and reserves |  |  |
Called up share capital |  | 250,000 |  | 250,000
Profit and loss account |  | (115,187) |  | (89,366)
Shareholders' funds |  | 134,813 |  | 160,634
For the year ended 30 June 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 accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 23 February 2026 and were signed by:
------------------------------- Neelesh Kumar Director
4

Sharma & Associates Ltd Statement of Changes in Equity For the year ended 30 June 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 July 2023 |  | 250,000 |  | (114,040) |  | 135,960
Profit for the year |  |  |  | 24,674 |  | 24,674
Total comprehensive income for the year |  | - |  | 24,674 |  | 24,674
Total investments by and distributions to owners |  | - |  | - |  | -
At 30 June 2024 |  | 250,000 |  | (89,366) |  | 160,634
At 01 July 2024 |  | 250,000 |  | (89,366) |  | 160,634
Profit for the year |  |  |  | (25,821) |  | (25,821)
Total comprehensive income for the year |  | - |  | (25,821) |  | (25,821)
Total investments by and distributions to owners |  | - |  | - |  | -
At 30 June 2025 |  | 250,000 |  | (115,187) |  | 134,813
5

Sharma & Associates Ltd Notes to the Financial Statements For the year ended 30 June 2025
General Information Sharma & Associates Ltd is a private company, limited by shares, registered in England and Wales, registration number 10226590, registration address Suite2 , Unit8 Kingsdale Business Centre, Regina Road, Chelmsford, Essex, CM1 1PE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 10 Years Straight Line
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2. | Average number of employees Average number of employees during the year was 7 (2024 : 10).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 July 2024 | 96,205 |  | 96,205
Additions | - |  | -
Disposals | - |  | -
At 30 June 2025 | 96,205 |  | 96,205
Depreciation
At 01 July 2024 | 54,117 |  | 54,117
Charge for year | 9,620 |  | 9,620
On disposals | - |  | -
At 30 June 2025 | 63,737 |  | 63,737
Net book values
Closing balance as at 30 June 2025 | 32,468 |  | 32,468
Opening balance as at 01 July 2024 | 42,088 |  | 42,088
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 July 2024 | 92,750 |  | 92,750
Additions | - |  | -
Disposals | - |  | -
At 30 June 2025 | 92,750 |  | 92,750
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 10,000 |  | 10,000
| 10,000 |  | 10,000
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Accrued Expenses | 5,201 |  | 4,150
Pension | 565 |  | -
| 5,766 |  | 4,150
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 16,696 |  | 20,022
| 16,696 |  | 20,022
6