Ranu Expert Forensic Medical Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12915799

Ranu Expert Forensic Medical Services Ltd

Filleted Unaudited Financial Statements

30 September 2025

Ranu Expert Forensic Medical Services Ltd

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	22,631	24,517

Current assets

Debtors	6	47,643	33,053
Cash at bank and in hand		19,883	47,682
		--------	--------
		67,526	80,735

Creditors: amounts falling due within one year	7	77,833	88,100
		--------	--------
Net current liabilities		10,307	7,365
		--------	--------
Total assets less current liabilities		12,324	17,152

Creditors: amounts falling due after more than one year	8	11,775	15,689
		--------	--------
Net assets		549	1,463
		--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	547	1,461
	----	-------
Shareholders funds	549	1,463
	----	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Ranu Expert Forensic Medical Services Ltd

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 7 May 2026 , and are signed on behalf of the board by:

Dr A Ranu
Director

Company registration number: 12915799

Ranu Expert Forensic Medical Services Ltd

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Mill, 9 Soar Lane, Leicester, LE3 5DE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered. Revenue from services is recognised over time by reference to the stage of completion of each service engagement at the end of the reporting period. The stage of completion is measured based on work performed to date relative to the total expected effort required to complete the service.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Plant and machinery
	£
Cost
At 1 October 2024	26,909
Additions	3,296
	--------
At 30 September 2025	30,205
	--------
Depreciation
At 1 October 2024	2,392
Charge for the year	5,182
	--------
At 30 September 2025	7,574
	--------
Carrying amount
At 30 September 2025	22,631
	--------
At 30 September 2024	24,517
	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	43,986	30,677
Other debtors	3,657	2,376
	--------	--------
	47,643	33,053
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,540	3,060
Trade creditors	235	574
Corporation tax	35,097	67,369
Social security and other taxes	23,344	12,833
Other creditors	15,617	4,264
	--------	--------
	77,833	88,100
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	11,775	15,689
	--------	--------

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Dr A Ranu	( 868)	282,877	( 294,337)	( 12,328)
	----	---------	---------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Dr A Ranu	9,635	173,342	( 183,845)	( 868)
	-------	---------	---------	----