Company registration number 11459366 (England and Wales)
NN MEDICAL SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
NN MEDICAL SERVICES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
NN MEDICAL SERVICES LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,370
2,663
Investments
5
59,008
54,557
61,378
57,220
Current assets
Debtors
7
-
0
170,937
Cash at bank and in hand
264,054
65,612
264,054
236,549
Creditors: amounts falling due within one year
8
(11,726)
(13,665)
Net current assets
252,328
222,884
Total assets less current liabilities
313,706
280,104
Creditors: amounts falling due after more than one year
1
-
0
Net assets
313,707
280,104
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
313,705
280,102
Total equity
313,707
280,104
NN MEDICAL SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 January 2026 and are signed on its behalf by:
Dr N Goyal
Director
Company registration number 11459366 (England and Wales)
NN MEDICAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

NN Medical Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2d Building 1 Eastern Business Park, St Mellons, Cardiff, CF3 5EA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% Straight line basis
Computers
33% Straight line basis
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

NN MEDICAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
7,951
11,937

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
41,554
62,154
Expected tax charge based on the standard rate of corporation tax in the UK of 19.00% (2024: 25.00%)
7,895
15,539
Tax effect of income not taxable in determining taxable profit
-
0
(907)
Depreciation on assets not qualifying for tax allowances
295
520
Adjustments in respect of financial assets
(239)
(353)
Tax at marginal rate
-
0
(2,862)
Taxation charge for the year
7,951
11,937
NN MEDICAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 August 2024
1,368
8,971
10,339
Additions
-
0
1,260
1,260
At 31 July 2025
1,368
10,231
11,599
Depreciation and impairment
At 1 August 2024
553
7,123
7,676
Depreciation charged in the year
274
1,279
1,553
At 31 July 2025
827
8,402
9,229
Carrying amount
At 31 July 2025
541
1,829
2,370
At 31 July 2024
815
1,848
2,663
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
59,008
54,557
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 August 2024
54,557
Valuation changes
4,451
At 31 July 2025
59,008
Carrying amount
At 31 July 2025
59,008
At 31 July 2024
54,557
6
Financial instruments
2025
2024
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
59,008
54,557
NN MEDICAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
170,937
8
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
7,951
11,937
Other creditors
1,387
-
0
Accruals and deferred income
2,388
1,728
11,726
13,665
9
Related party transactions

As at the Balance Sheet date the company owed the directors £1,387 (The directors owed the company 2024: £170,937)

10
Ultimate controlling party

The company's ultimate controlling party is N Jain and N Goyal by virtue of their joint ownership of 100% of the issued share capital in the company.

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