Registration number: 14361619

Ismail Radiology Services Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 9

Ismail Radiology Services Limited

Company Information

Directors

Dr M M Ismail Mrs L E E Eldukhri

Company secretary

Mrs L E E Eldukhri

Registered office

Wellesley House 204 London Road Waterlooville Hampshire England PO7 7AN

Accountants

MMO Limited Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Ismail Radiology Services Limited
for the Period Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ismail Radiology Services Limited for the period ended 31 March 2026 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Ismail Radiology Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Ismail Radiology Services Limited and state those matters that we have agreed to state to the Board of Directors of Ismail Radiology Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ismail Radiology Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Ismail Radiology Services Limited 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 Ismail Radiology Services Limited. You consider that Ismail Radiology Services Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Ismail Radiology Services Limited. 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.

......................................

MMO Limited
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

21 April 2026

Ismail Radiology Services Limited

(Registration number: 14361619)
Balance Sheet as at 31 March 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	4	-	1,312
Current assets
Debtors	5	16,318	5,272
Cash at bank and in hand		22,279	2,663
		38,597	7,935
Creditors: Amounts falling due within one year	6	(9,870)	(4,273)
Net current assets		28,727	3,662
Total assets less current liabilities		28,727	4,974
Provisions for liabilities		-	(249)
Net assets		28,727	4,725
Capital and reserves
Called up share capital	7	120	120
Retained earnings		28,607	4,605
Shareholders' funds		28,727	4,725

For the financial period ending 31 March 2026 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 period 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 accounts.

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.

Approved and authorised by the Board on 21 April 2026 and signed on its behalf by:
 

Ismail Radiology Services Limited

(Registration number: 14361619)
Balance Sheet as at 31 March 2026

......................................... Dr M M Ismail Director

......................................... Mrs L E E Eldukhri Company secretary and director

Ismail Radiology Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2026

1	General information

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

The address of its registered office is:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

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.

Going concern

The financial statements have been prepared on a break-up basis as the company has ceased trading.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Ismail Radiology Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

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:

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 merchandise sold or 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.

Ismail Radiology Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2026

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	1,797	1,797
Disposals	(1,797)	(1,797)
At 31 March 2026	-	-
Depreciation
At 1 October 2024	485	485
Eliminated on disposal	(485)	(485)
At 31 March 2026	-	-
Carrying amount
At 31 March 2026	-	-
At 30 September 2024	1,312	1,312

5

Debtors

Current	2026 £	2024 £
Trade debtors	2,000	4,026
Other debtors	14,318	1,246
	16,318	5,272

Ismail Radiology Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2024 £
Due within one year
Taxation and social security	8,370	2,773
Accruals and deferred income	1,500	1,500
	9,870	4,273

7	Share capital

Allotted, called up and fully paid shares

	2026		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100
Ordinary A shares of £1 each	10	10	10	10
Ordinary B shares of £1 each	10	10	10	10
	120	120	120	120

Ismail Radiology Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2026

8	Related party transactions

Transactions with directors

2026	At 1 October 2024 £	Other payments made to company by director £	At 31 March 2026 £
Dr M M Ismail
The directors loan account balance is undated, unsecured, interest free and repayable on demand.	1,246	13,072	14,318

2024	At 1 October 2023 £	Other payments made to company by director £	At 30 September 2024 £
Dr M M Ismail
The directors loan account balance is undated, unsecured, interest free and repayable on demand.	4,961	(3,715)	1,246