Medi-Call Services (London) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01295161 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

MEDI-CALL SERVICES (LONDON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H J Chaudhry

Mr S A Chaudhry

SECRETARY:

Mrs H J Chaudhry

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

01295161 (England and Wales)

ACCOUNTANTS:

mgr SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

276

345

Investment property

5

2,310,000

2,438,000

2,310,276

2,438,345

CURRENT ASSETS

Debtors

6

80,334

30,886

Cash at bank

2,390

107,390

82,724

138,276

CREDITORS

Amounts falling due within one year

7

(21,691

)

(21,059

)

NET CURRENT ASSETS

61,033

117,217

TOTAL ASSETS LESS CURRENT LIABILITIES

2,371,309

2,555,562

CREDITORS

Amounts falling due after more than one
year

8

(121,213

)

(124,546

)

PROVISIONS FOR LIABILITIES

(128,038

)

(117,956

)

NET ASSETS

2,122,058

2,313,060

CAPITAL AND RESERVES

Called up share capital

10

10,000

Undistributable reserves

609,291

747,374

Retained earnings

1,502,767

1,555,686

SHAREHOLDERS' FUNDS

2,122,058

2,313,060

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

Mr S A Chaudhry - Director

1.	STATUTORY INFORMATION

Medi-Call Services (London) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents rents receivable.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Investment property

Investment properties are included in the balance sheet at their fair value.

Taxation

Taxation for the year 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from connected companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

and 31 August 2025

5,029

DEPRECIATION

At 1 September 2024

4,684

Charge for year

69

At 31 August 2025

4,753

NET BOOK VALUE

At 31 August 2025

276

At 31 August 2024

345

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

2,438,000

Fair value adjustment

(128,000

)

At 31 August 2025

2,310,000

NET BOOK VALUE

At 31 August 2025

2,310,000

At 31 August 2024

2,438,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2025

737,347

Cost

1,572,653

2,310,000

Investment property was valued by the directors on an open market basis at the balance sheet date.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Amounts owed by related parties

-

16,513

Other debtors

80,334

14,373

80,334

30,886

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

4,333

4,000

Trade creditors

12,006

3,920

Taxation and social security

-

188

Other creditors

5,352

12,951

21,691

21,059

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

Bank loans

121,213

124,546

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

113,335

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

Bank loans

125,546

128,546

Of the above, £12,211 (2024: £15,211) is secured under the Bounce Back Loan Scheme and the remaining balance is secured by way of a fixed charge over one of the company's properties.

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

1,000

Ordinary

£10

10,000

11.	PENSION COMMITMENTS

The company makes payments to a defined contribution scheme on behalf of employees and directors. Amounts charged to the profit and loss account during the year totalled £3,250 (2024: £5,750). At the year end there were pension contributions outstanding of £Nil (2024: £Nil).

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

Mr S A Chaudhry

Balance outstanding at start of year

-

Amounts advanced

68,860

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

68,860

-

The directors current account was repaid on 12 May 2026.

13.	RELATED PARTY DISCLOSURES

Regent Personnel Limited

A company under common control.

31.8.25

31.8.24

£

Amount due from related party at the balance sheet date

-

16,513