REGISTERED NUMBER: 08948202 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Doctors Billing Services Ltd.

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

347

616

CURRENT ASSETS

Debtors

5

26,369

26,647

Cash at bank

138,744

139,299

165,113

165,946

CREDITORS

Amounts falling due within one year

6

81,443

80,294

NET CURRENT ASSETS

83,670

85,652

TOTAL ASSETS LESS CURRENT LIABILITIES

84,017

86,268

PROVISIONS FOR LIABILITIES

7

62

117

NET ASSETS

83,955

86,151

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

82,955

85,151

SHAREHOLDERS' FUNDS

83,955

86,151

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

Dr B S Potluri - Director

1.	STATUTORY INFORMATION

Doctors Billing Services Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08948202

Registered office:

Kao Hockham Building Harlow Enterprise H

Edinburgh Way

Harlow

Essex

CM20 2NQ

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.

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.

Fixtures and fittings

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

5,163

DEPRECIATION

At 1 April 2025

4,547

Charge for year

269

At 31 March 2026

4,816

NET BOOK VALUE

At 31 March 2026

347

At 31 March 2025

616

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

26,369

26,647

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

1,798

1,810

Tax

8,401

10,944

Social security and other taxes

-

397

Pension

440

-

VAT

8,661

8,572

Other Creditors

60,330

57,421

Credit Card

24

-

Directors' current accounts

639

-

Accrued expenses

1,150

1,150

81,443

80,294

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

62

117

Deferred

tax

£

Balance at 1 April 2025

117

Utilised during year

(55

)

Balance at 31 March 2026

62

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

1

1,000

1,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Dr B S Potluri

Balance outstanding at start of year

-

-

Amounts repaid

(639

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(639

)

-

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr B S Potluri.