ZAHIR MEDICAL LTD - Filleted accounts

Registered number

11542380

ZAHIR MEDICAL LTD

Filleted Accounts

31 July 2026

ZAHIR MEDICAL LTD
Registered number:		11542380
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		37,547			36,862
Investments	4		262,327			-
			299,874			36,862

Current assets
Debtors	5	-			215,500
Investments held as current assets	6	-			15,000
Cash at bank and in hand		43,513			32,765
		43,513			263,265

Creditors: amounts falling due within one year	7	(40,537)			(47,092)

Net current assets			2,976			216,173

Net assets			302,850			253,035

Capital and reserves
Called up share capital			3			3
Profit and loss account			302,847			253,032

Shareholders' funds			302,850			253,035

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dr Zahirul Huq
Director
Approved by the board on 12 October 2026

ZAHIR MEDICAL LTD
Notes to the Accounts
for the year ended 31 July 2026


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	FA - Land and buildings			over 50 years
	FA - Plant & machinery			18% S.L
	FA - Computers & equipment			33.33% S.L

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Computers & equipment		Total
£			£		£		£
	Cost
	At 1 August 2025	34,900		8,343		13,320		56,563
	Additions	-		-		3,281		3,281
	At 31 July 2026	34,900		8,343		16,601		59,844

	Depreciation
	At 1 August 2025	-		6,381		13,320		19,701
	Charge for the year	-		1,502		1,094		2,596
	At 31 July 2026	-		7,883		14,414		22,297

	Net book value
	At 31 July 2026	34,900		460		2,187		37,547
	At 31 July 2025	34,900		1,962		-		36,862


4	Investments

Other
investments
£
	Cost
	Additions							262,327

	At 31 July 2026							262,327


5	Debtors					2026		2025
£							£

	Trade debtors					-		215,500


6	Investments held as current assets					2026		2025
£							£
	Fair value
	Unlisted investments					-		15,000



7	Creditors: amounts falling due within one year					2026		2025
£							£

	Director loan account					12,467		-
	Credit card					635		1,348
	Taxation and social security costs					27,398		28,175
	Other creditors					37		17,569
						40,537		47,092


8	Controlling party

	The director controls the company.


9	Other information

	ZAHIR MEDICAL LTD is a private company limited by shares and incorporated in England. Its registered office is:
	246 Withington Road
	Chorlton Cum Hardy
	Manchester
	England
	M21 0YB