NASSAR HEALTHCARE LTD


Directors	Emily Alice Nassar
	Mahmoud Kazem Nassar


Registered Address	29/10 Brighouse Park Cross
	Cramond
	Edinburgh
	EH4 6GW


Registered Number	SC818971 (Scotland)

Balance Sheet as at
31 August 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		40
			40
Current assets
Debtors	4	17,409
Cash at bank and on hand		72,228
		89,637
Creditors amounts falling due within one year	5	(22,831)
Net current assets (liabilities)			66,806
Total assets less current liabilities			66,846
Net assets			66,846
Capital and reserves
Called up share capital			125
Profit and loss account			66,721
Shareholders' funds			66,846

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 May 2026, and are signed on its behalf by:

Mahmoud Kazem Nassar
Director
Registered Company No. SC818971

NASSAR HEALTHCARE LTD

Notes to the Financial Statements
for the period ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered office is 0/1, 66 Highburgh Road, Glasgow, G12 9EN.

	Basis of preparation
	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), 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 FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

Basis of preparation

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), 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 FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Medical fees from services provided are recognised when the service is delivered to the customer.

	Current taxation
	Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and 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: Computers - 33.33% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.

Tangible fixed assets and depreciation

Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and 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:

Computers                                                                     - 33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately within current liabilities.

	Financial instruments
	The company only enters into basic financial instruments that result in the recognition of financial assets like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

2.	Average number of employees


		2025
	Average number of employees during the year	3

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	60	60
At 31 August 25	60	60
Depreciation and impairment
Charge for year	20	20
At 31 August 25	20	20
Net book value
At 31 August 25	40	40
At 08 August 24	-	-

4.	Debtors: amounts due within one year

		2025
		£
	Other debtors	3,337
	Prepayments and accrued income	14,072
	Total	17,409

5.	Creditors: amounts due within one year

		2025
		£
	Taxation and social security	19,094
	Accrued liabilities and deferred income	3,737
	Total	22,831

6.	Directors advances, credits and guarantees
	As at 31 August 2025 the company was owed £3,337 from the director M K Nassar. This was repaid in full after the period end.

7.	Share capital
	On incorporation Ordinary Share Capital of £100 was issued. This was re-organised with an additional 25 shares issued during the period. The share capital at the period end was made up as follows:- 2025 50 Ordinary A shares of £1 each - 50 50 Ordinary B shares of £1 each - 50 25 Ordinary C shares of £1 each - 25 ____ 125 ____