REGISTERED NUMBER: 09875209 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 DECEMBER 2024 TO 28 FEBRUARY 2026

FOR

WARWICKSHIRE RADIOLOGY PRIVATE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

Dr I Ramachandran

REGISTERED OFFICE:

Lonsdale House

High Street

Lutterworth

Leicestershire

LE17 4AD

REGISTERED NUMBER:

09875209 (England and Wales)

ACCOUNTANTS:

Crowfoot & Co Accountants Ltd

Lonsdale House

High Street

Lutterworth

Leicestershire

LE17 4AD

FIXED ASSETS

Tangible assets

4

69,747

102,693

Investments

5

301,704

514,654

371,451

617,347

CURRENT ASSETS

Debtors

6

369,129

421,786

Cash at bank

1,735

6,271

370,864

428,057

CREDITORS

Amounts falling due within one year

7

25,670

85,113

NET CURRENT ASSETS

345,194

342,944

TOTAL ASSETS LESS CURRENT LIABILITIES

716,645

960,291

CREDITORS

Amounts falling due after more than one year

8

-

(35,974

)

PROVISIONS FOR LIABILITIES

(34,143

)

(25,673

)

NET ASSETS

682,502

898,644

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

9

45,385

45,385

Retained earnings

637,116

853,258

SHAREHOLDERS' FUNDS

682,502

898,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

Dr I Ramachandran - Director

1.	STATUTORY INFORMATION

Warwickshire Radiology Private Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 December 2024

and 28 February 2026

6,254

158,029

35,444

199,727

DEPRECIATION

At 1 December 2024

1,735

77,043

18,256

97,034

Charge for period

1,356

20,246

11,344

32,946

At 28 February 2026

3,091

97,289

29,600

129,980

NET BOOK VALUE

At 28 February 2026

3,163

60,740

5,844

69,747

At 30 November 2024

4,519

80,986

17,188

102,693

Cost or valuation at 28 February 2026 is represented by:

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

Valuation in 2026

6,254

158,029

35,444

199,727

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 December 2024

514,654

Revaluations

(212,950

)

At 28 February 2026

301,704

NET BOOK VALUE

At 28 February 2026

301,704

At 30 November 2024

514,654

Cost or valuation at 28 February 2026 is represented by:

Other

investments

£

Valuation in 2026

301,704

If the investments had not been revalued they would have been included at the following historical cost:

2026

2024

£

£

Cost

469,269

469,269

Fixed asset investments were valued on an open market basis on 9 March 2026 by The Motorcycle Broker .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Amounts owed by associates

74,530

82,209

Other debtors

294,599

339,577

369,129

421,786

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Hire purchase contracts

-

11,435

Taxation and social security

9,580

57,588

Other creditors

16,090

16,090

25,670

85,113

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2024

£

£

Bank loans

-

17,140

Hire purchase contracts

-

18,834

-

35,974

9.

RESERVES

Fair

value

reserve

£

At 1 December 2024

and 28 February 2026

45,385

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 28 February 2026, an amount of £172,611 (2024 £284,089) was due from the director, which is included within debtors on the balance sheet.

11.	RELATED PARTY DISCLOSURES

An amount of £14,830 (2024 £14,830) was owed to a company operated by the director's spouse, and is included in creditors on the balance sheet.

A loan of £65,000 has been made to Leicester and Warwick Ltd, a company owned by the director and the director's spouse.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr I Ramachandran.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Warwickshire Radiology Private Ltd for the period ended 28 February 2026 which comprise the Income Statement, Balance Sheet, 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 accaglobal.com/rulebook.

This report is made solely to the director of Warwickshire Radiology Private Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Warwickshire Radiology Private Ltd and state those matters that we have agreed to state to the director of Warwickshire Radiology Private Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Warwickshire Radiology Private Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Warwickshire Radiology Private Ltd. You consider that Warwickshire Radiology Private Ltd 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 financial statements of Warwickshire Radiology Private 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 financial statements.

Crowfoot & Co Accountants Ltd

Lonsdale House

High Street

Lutterworth

Leicestershire

LE17 4AD

21 April 2026