Company No: 14467641 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	1,067		1,199
Tangible assets	4	2,462		3,780
		3,529		4,979
Current assets
Debtors	5	1,042		816
Cash at bank and in hand		503		3,736
		1,545		4,552
Creditors: amounts falling due within one year	6	( 7,522)		( 7,170)
Net current liabilities		(5,977)		(2,618)
Total assets less current liabilities		(2,448)		2,361
Net (liabilities)/assets		( 2,448)		2,361
Capital and reserves
Called-up share capital		1		1
Profit and loss account		( 2,449 )		2,360
Total shareholder's (deficit)/funds		( 2,448)		2,361

For the financial year ending 30 November 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Shafiq-Ali R Pradhan Ltd (registered number: 14467641) were approved and authorised for issue by the Director. They were signed on its behalf by:

Dr Shafiq-Ali Rizwan Pradhan Director

14 July 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Shafiq-Ali R Pradhan Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is High Street Surgery & Medical Centre, 301 High Street, Epping, CM16 4DA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 December 2024	1,320		1,320
At 30 November 2025	1,320		1,320
Accumulated amortisation
At 01 December 2024	121		121
Charge for the financial year	132		132
At 30 November 2025	253		253
Net book value
At 30 November 2025	1,067		1,067
At 30 November 2024	1,199		1,199

4. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 December 2024	5,274		5,274
At 30 November 2025	5,274		5,274
Accumulated depreciation
At 01 December 2024	1,494		1,494
Charge for the financial year	1,318		1,318
At 30 November 2025	2,812		2,812
Net book value
At 30 November 2025	2,462		2,462
At 30 November 2024	3,780		3,780

5. Debtors

	2025		2024
	£		£
Trade debtors	480		305
Prepayments	562		511
	1,042		816

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,405		145
Amounts owed to director	3,514		1,484
Accruals	1,716		1,512
Other creditors	887		4,029
	7,522		7,170