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Registered number: 07143777
DENORA HEALTHCARE LTD
Unaudited Financial Statements
For The Year Ended 31 March 2026
Shah & Co (Accountants) Ltd
Chartered Certified Accountants
1st Floor Cashs Business Centre
228 Widdrington Road
Coventry
West Midlands
CV1 4PB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07143777
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 1,158,523 1,281,945
1,158,524 1,281,946
CURRENT ASSETS
Stocks 6 6,142 5,183
Debtors 7 456,591 358,424
Cash at bank and in hand 1,077,185 580,799
1,539,918 944,406
Creditors: Amounts Falling Due Within One Year 8 (271,692 ) (195,515 )
NET CURRENT ASSETS (LIABILITIES) 1,268,226 748,891
TOTAL ASSETS LESS CURRENT LIABILITIES 2,426,750 2,030,837
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (67,639 ) (71,338 )
NET ASSETS 2,359,111 1,959,499
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 2,359,109 1,959,497
SHAREHOLDERS' FUNDS 2,359,111 1,959,499
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Amit Pandey
Director
18/08/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DENORA HEALTHCARE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07143777 . The registered office is Cash's Business Centre, 1st Floor, 228 Widdrington Road, Coventry, West Midlands, CV1 4PB.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% on cost
Property improvements 10% on cost
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on cost
Fixtures & Fittings 15% on reducing balance
Computer Equipment 20% on reducing balance
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2025: 14)
15 14
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 100,000
As at 31 March 2026 100,000
Amortisation
As at 1 April 2025 99,999
As at 31 March 2026 99,999
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2026 1
As at 1 April 2025 1
5. Tangible Assets
Land & Property
Freehold Property improvements Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 April 2025 986,579 389,483 603,702 101,300
Additions - 33,685 60,274 -
As at 31 March 2026 986,579 423,168 663,976 101,300
Depreciation
As at 1 April 2025 219,646 167,251 405,314 50,650
Provided during the period 98,658 42,317 51,732 25,325
As at 31 March 2026 318,304 209,568 457,046 75,975
Net Book Value
As at 31 March 2026 668,275 213,600 206,930 25,325
As at 1 April 2025 766,933 222,232 198,388 50,650
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 31,645 76,723 2,189,432
Additions 11,693 - 105,652
As at 31 March 2026 43,338 76,723 2,295,084
Depreciation
As at 1 April 2025 15,169 49,457 907,487
Provided during the period 4,225 6,817 229,074
As at 31 March 2026 19,394 56,274 1,136,561
Net Book Value
As at 31 March 2026 23,944 20,449 1,158,523
As at 1 April 2025 16,476 27,266 1,281,945
Page 5
Page 6
6. Stocks
2026 2025
£ £
Stock 6,142 5,183
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 46,565 21,682
Other debtors 410,026 336,742
456,591 358,424
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (1 ) -
Other creditors 77,174 30,104
Taxation and social security 194,519 165,411
271,692 195,515
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 67,639 71,338
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2025 71,338 71,338
Deferred taxation (3,699 ) (3,699 )
Balance at 31 March 2026 67,639 67,639
Page 6
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11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
12. Directors Advances, Credits and Guarantees
Included in other creditors is an amount due to the director of £ 268 (2025: £ 4,973). This loan is interest free and repayable on demand.
Dividends paid to directors
2026 2025
£ £
Dr Amit Pandey 14,000 -
13. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
Page 7