HANIF HEALTHCARE LIMITED


Directors	HANIF, Asim Rizwan
	QAYUM, Zakia Begum


Registered Address	88 Deeds Grove
	High Wycombe
	HP12 3NZ


Registered Number	12297962 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		306,183		328,053
Tangible assets	4		1,579		2,105
Investments	5		1,512,759		1,383,789
			1,820,521		1,713,947
Current assets
Stocks		40,000		40,000
Debtors	6	152,630		141,344
Cash at bank and on hand		31,050		36,048
		223,680		217,392
Creditors amounts falling due within one year	7	(948,867)		(830,629)
Net current assets (liabilities)			(725,187)		(613,237)
Total assets less current liabilities			1,095,334		1,100,710
Creditors amounts falling due after one year	8		(1,089,482)		(1,099,976)
Net assets			5,852		734
Capital and reserves
Called up share capital			100		100
Profit and loss account			5,752		634
Shareholders' funds			5,852		734

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 26 August 2026, and are signed on its behalf by:

HANIF, Asim Rizwan
Director

QAYUM, Zakia Begum
Director

Registered Company No. 12297962

HANIF HEALTHCARE LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of pharmacy services and is recognised at the point the goods are sold or services are rendered.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Goodwill, being the amount paid in connection with the acquisition of a business, is being amortized evenly over its estimated useful life of twenty years.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost and subsequently at cost less any accumulated depreciation amount. Depreciation is provided on all the tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Office Equipment	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). Stocks consists of unsold medicines at the year end.

	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. Basic financial liabilities Basic financial liabilities, including creditors 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. 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 amortized cost using the effective interest method.

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.

Basic financial liabilities
Basic financial liabilities, including creditors 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.

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 amortized cost using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		7

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 December 24	437,404
	At 30 November 25	437,404
	Amortisation and impairment
	At 01 December 24	109,351
	Charge for year	21,870
	At 30 November 25	131,221
	Net book value
	At 30 November 25	306,183
	At 30 November 24	328,053

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 December 24	4,283
	At 30 November 25	4,283
	Depreciation and impairment
	At 01 December 24	2,178
	Charge for year	526
	At 30 November 25	2,704
	Net book value
	At 30 November 25	1,579
	At 30 November 24	2,105

5.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 December 24	1,383,789
	Additions	128,970
	At 30 November 25	1,512,759
	Net book value
	At 30 November 25	1,512,759
	At 30 November 24	1,383,789

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	126,559	113,621
Other debtors	24,340	26,392
Prepayments and accrued income	1,731	1,331
Total	152,630	141,344

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	95,820	95,190
Bank borrowings and overdrafts	55,925	53,807
Amounts owed to related parties	697,649	601,283
Taxation and social security	12,249	24,514
Other creditors	87,224	55,835
Total	948,867	830,629

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,089,482	1,099,976
Total	1,089,482	1,099,976


	Included in other creditors due within one year and after more than one year is an amount of £1,145,407 (2024: £1,153,783), being loans secured against company assets and investments.

9.	Operating lease commitments
	At 30/11/2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £5,918 (2024 : £5,963) and £13,000 (2024 : £13,000) of rent.

10.	Related party transactions
	Included in other debtors due with in one year is an amount of £27,178 (2024:£450) due to the director. This balance is unsecured, interest -free and repayable on demand.