1 October 2024 false No description of principal activity Taxfiler 2024.6 13633546 business:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13633546 2024-09-30 13633546 2024-10-01 2025-09-30 13633546 business:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 13633546 business:FilletedAccounts 2024-10-01 2025-09-30 13633546 2025-09-30 13633546 business:Director1 2024-10-01 2025-09-30 13633546 business:RegisteredOffice 2024-10-01 2025-09-30 13633546 2024-09-30 13633546 core:WithinOneYear 2025-09-30 13633546 core:WithinOneYear 2024-09-30 13633546 core:ShareCapital core:PreviouslyStatedAmount 2025-09-30 13633546 core:ShareCapital core:PreviouslyStatedAmount 2024-09-30 13633546 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 13633546 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 13633546 core:PreviouslyStatedAmount 2025-09-30 13633546 core:PreviouslyStatedAmount 2024-09-30 13633546 business:SmallEntities 2024-10-01 2025-09-30 13633546 countries:EnglandWales 2024-10-01 2025-09-30 13633546 core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 13633546 business:OrdinaryShareClass1 2024-10-01 2025-09-30 13633546 business:OrdinaryShareClass1 2023-10-01 2024-09-30 13633546 2023-10-01 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13633546 (England and Wales)
Usha Sharma Medical Limited Unaudited accounts for the year ended 30 September 2025
Usha Sharma Medical Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Usha Sharma Medical Limited Company Information for the year ended 30 September 2025
Director
Usha Sharma
Company Number
13633546 (England and Wales)
Registered Office
Castle Hill House 12 Castle Hill Windsor Berkshire SL4 1PD England
Accountants
James Norman Business Advisory Limited Castle Hill House 12 Castle Hill Windsor SL4 1PD
- 3 -
Usha Sharma Medical Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Investments
3
100
5,000
Current assets
Debtors
4
351,195
271,940
Cash at bank and in hand
247,216
167,745
598,411
439,685
Creditors: amounts falling due within one year
5
(49,543)
(22,066)
Net current assets
548,868
417,619
Net assets
548,968
422,619
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
548,868
422,519
Shareholders' funds
548,968
422,619
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 June 2026 and were signed on its behalf by
Usha Sharma Director Company Registration No. 13633546
- 4 -
Usha Sharma Medical Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Usha Sharma Medical Limited is a private company, limited by shares, registered in England and Wales, registration number 13633546. The registered office is Castle Hill House, 12 Castle Hill, Windsor, Berkshire, SL4 1PD, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.
Investments
Investments in shares are included at 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 taxation
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.
3
Investments
Other investments
£
Valuation at 1 October 2024
5,000
Fair value adjustments
(4,900)
Valuation at 30 September 2025
100
- 5 -
Usha Sharma Medical Limited Notes to the Accounts for the year ended 30 September 2025
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
8,875
-
Accrued income and prepayments
702
-
Other debtors
341,618
271,940
351,195
271,940
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
5,769
6,208
Taxes and social security
42,272
12,794
Loans from directors
-
64
Accruals
1,502
3,000
49,543
22,066
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -