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Registered Number: 08601344
England and Wales
BHAGYA LOCUMS LTD
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

Bhagya Locums Ltd Contents Page For the year ended 31 July 2025
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3

Bhagya Locums Ltd Accountants' Report For the year ended 31 July 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Akhter's Limited Accountants and Business Advisors 64 Castle Boulevard Nottingham NG7 1FN 14 April 2026 1

Bhagya Locums Ltd Balance Sheet As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 112,400 |  | 28,191
|  | 112,400 |  | 28,191
Current assets |  |  |
Debtors |  | 138,256 |  | 0
Cash at bank and in hand |  | 244,744 |  | 212,479
|  | 383,000 |  | 212,479
Creditors: amount falling due within one year |  | (29,702) |  | (45,333)
Net current assets |  | 353,298 |  | 167,146
Total assets less current liabilities |  | 465,698 |  | 195,337
Creditors: amount falling due after more than one year |  | (97,924) |  | 0
Net assets |  | 367,774 |  | 195,337
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 367,674 |  | 195,237
Shareholders' funds |  | 367,774 |  | 195,337
For the 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. Directors' 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 directors acknowledge 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 profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 14 April 2026 and were signed on its behalf by:
------------------------------- Mr Chaitra Ramachandrappa Hodegere Director
2

Bhagya Locums Ltd Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information Bhagya Locums Ltd is a private company, limited by shares, registered in England and Wales, registration number 08601344, registration address 439 Beechdale Road, Nottingham, Nottinghamshire, NG8 3LF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted 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:
Plant and Machinery | 20% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 20% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 388 |  | 56,850 |  | 3,474 |  | 60,712
Additions | 990 |  | 102,901 |  | - |  | 103,891
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 1,378 |  | 159,751 |  | 3,474 |  | 164,603
Depreciation
At 01 August 2024 | 388 |  | 30,221 |  | 1,912 |  | 32,521
Charge for year | 96 |  | 19,273 |  | 313 |  | 19,682
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | 484 |  | 49,494 |  | 2,225 |  | 52,203
Net book values
Closing balance as at 31 July 2025 | 894 |  | 110,257 |  | 1,249 |  | 112,400
Opening balance as at 01 August 2024 | - |  | 26,629 |  | 1,562 |  | 28,191
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3