Ruhi Healthcare Limited 31/12/2025 iXBRL

Company registration number: 13089200

Ruhi Healthcare Limited

Trading as Chemitex Pharmacy

Unaudited filleted financial statements

31 December 2025

Ruhi Healthcare Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Ruhi Healthcare Limited

Directors and other information


	Directors	Mr D Jogi
		Mrs D Jogi


	Company number	13089200


	Registered office	332 Hornsey Road
		London
		N7 7HE


	Business address	332 Hornsey Road
		London
		N7 7HE


	Accountants	Hindocha Pandit & Co Limited
		4th Floor, Elizabeth House
		54-58 High Street,
		Edgware
		Middlesex
		HA8 7EJ

Ruhi Healthcare Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Ruhi Healthcare Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ruhi Healthcare Limited for the year ended 31 December 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Ruhi Healthcare Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Ruhi Healthcare Limited and state those matters that we have agreed to state to the board of directors of Ruhi Healthcare Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ruhi Healthcare Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Ruhi Healthcare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ruhi Healthcare Limited. You consider that Ruhi Healthcare Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ruhi Healthcare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hindocha Pandit & Co Limited

Chartered Certified Accountants & Chartered Tax Advisors

4th Floor, Elizabeth House

54-58 High Street,

Edgware

Middlesex

HA8 7EJ

2 July 2026

Ruhi Healthcare Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	1,497,413		887,413
Tangible assets	6	325,764		361,308
		_______		_______
			1,823,177		1,248,721

Current assets
Stocks		70,000		50,000
Debtors	7	200,311		121,229
Cash at bank and in hand		92,177		86,642
		_______		_______
		362,488		257,871
Creditors: amounts falling due
within one year	8	( 1,256,714)		( 658,048)
		_______		_______
Net current liabilities			( 894,226)		( 400,177)
			_______		_______
Total assets less current liabilities			928,951		848,544

Creditors: amounts falling due
after more than one year	9		( 439,068)		( 486,500)
			_______		_______
Net assets			489,883		362,044
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			489,873		362,034
			_______		_______
Shareholders funds			489,883		362,044
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 02 July 2026 , and are signed on behalf of the board by:

Mr D Jogi

Director

Company registration number: 13089200

Ruhi Healthcare Limited

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	10	239,347	239,357

Profit for the year		152,687	152,687
	_______	_______	_______
Total comprehensive income for the year	-	152,687	152,687

Dividends paid and payable		( 30,000)	( 30,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 30,000)	( 30,000)

	_______	_______	_______
At 31 December 2024 and 1 January 2025	10	362,034	362,044

Profit for the year		137,839	137,839
	_______	_______	_______
Total comprehensive income for the year	-	137,839	137,839

Dividends paid and payable		( 10,000)	( 10,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 10,000)	( 10,000)

	_______	_______	_______
At 31 December 2025	10	489,873	489,883
	_______	_______	_______

Ruhi Healthcare Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 332 Hornsey Road, London, N7 7HE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Goodwill

The company's accounting policy is to capitalise purchased goodwill.In the directors opinion the value of goodwill has been maintained and therefore in order for the financial statements to give a true and fair view,they consider it inappropriate to amortise its value.

Long Leasehold Property

No depreciation is provided on the freehold property as the company follows a programme of regular maintenance of its premises which includes the reinstatement of the fabric where necessary. Therefore in the opinion of the director'sthe company's leasehold premises have an indefinte economic life and consequently any charge to amortisation would be immaterial. The Directors consider that this accounting policy isnot necessary for the financial statements to give a true and fair view.

4. Staff costs

The average number of persons employed by the company during the year amounted to 12 (2024: 10 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	227,150	121,827
Social security costs	10,260	2,801
	_______	_______
	237,410	124,628
	_______	_______

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 January 2025	887,413	887,413
Additions	610,000	610,000
	_______	_______
At 31 December 2025	1,497,413	1,497,413
	_______	_______
Amortisation
At 1 January 2025 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	1,497,413	1,497,413
	_______	_______
At 31 December 2024	887,413	887,413
	_______	_______

6. Tangible assets

	Long leasehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	260,918	16,629	112,730	390,277
Additions	-	3,338	-	3,338
Disposals	-	-	( 31,740)	( 31,740)
	_______	_______	_______	_______
At 31 December 2025	260,918	19,967	80,990	361,875
	_______	_______	_______	_______
Depreciation
At 1 January 2025	-	4,406	24,563	28,969
Charge for the year	-	2,334	18,694	21,028
Disposals	-	-	( 13,886)	( 13,886)
	_______	_______	_______	_______
At 31 December 2025	-	6,740	29,371	36,111
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	260,918	13,227	51,619	325,764
	_______	_______	_______	_______
At 31 December 2024	260,918	12,223	88,167	361,308
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	148,971	66,713
Other debtors	51,340	54,516
	_______	_______
	200,311	121,229
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	260,000	-
Trade creditors	184,212	132,040
Corporation tax	57,410	30,088
Social security and other taxes	9,744	1,460
Other creditors	745,348	494,460
	_______	_______
	1,256,714	658,048
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	439,068	486,500
	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr D Jogi	( 489,042)	( 255,363)	55,367	( 689,038)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr D Jogi	( 496,788)	-	7,746	( 489,042)
		_______	_______	_______	_______

11. Controlling party

During the year, the company was under the control of Mr D & Mrs D Jogi , the directors and shareholders of the company.