REGISTERED NUMBER: 07130000 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

Deepa Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr M Anandan

Mrs D Maghizh

REGISTERED OFFICE:

Madingley

Endwood Drive

Sutton Coldfield

West Midlands

B74 3AJ

REGISTERED NUMBER:

07130000 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

251,028

138,483

251,028

138,483

CURRENT ASSETS

Debtors

6

586,450

468,047

Cash at bank

94,300

20,048

680,750

488,095

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

130,888

131,461

NET CURRENT ASSETS

549,862

356,634

TOTAL ASSETS LESS CURRENT LIABILITIES

800,890

495,117

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

118,927

56,861

NET ASSETS

681,963

438,256

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

681,863

438,156

SHAREHOLDERS' FUNDS

681,963

438,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit And Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

Dr M Anandan - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts receivable for services provided. Turnover is accounted for in the period in which the services are provided.

Goodwill

Goodwill has been amortised evenly over its remaining useful economic life of five years from 1 February 2015.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Medical equipment

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

57,500

AMORTISATION

At 1 February 2025

and 31 January 2026

57,500

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Medical

and

Motor

Computer

equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

64,729

3,645

174,160

36,017

278,551

Additions

55,518

-

134,305

4,726

194,549

Disposals

-

-

(99,160

)

-

(99,160

)

At 31 January 2026

120,247

3,645

209,305

40,743

373,940

DEPRECIATION

At 1 February 2025

46,435

3,036

58,577

32,020

140,068

Charge for year

11,072

91

33,712

3,575

48,450

Eliminated on disposal

-

-

(65,606

)

-

(65,606

)

At 31 January 2026

57,507

3,127

26,683

35,595

122,912

NET BOOK VALUE

At 31 January 2026

62,740

518

182,622

5,148

251,028

At 31 January 2025

18,294

609

115,583

3,997

138,483

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

118,361

65,185

Amounts owed by related party

-

69,863

Other debtors

18,489

3,360

Directors' current account

449,600

329,639

586,450

468,047

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

90,143

62,925

Tax

22,909

62,122

Accrued expenses

17,836

6,414

130,888

131,461

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

118,927

56,861

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

209,070

119,786

The debts are secured against the asset to which they relate.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year a net advance of £119,961 was made to a director. Interest was charged on the advance, which is repayable on demand.