NOORUL HEALTHCARE LTD


Director	CHOUDHRY, Muhammad Naeem


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	12190680 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		31,974		33,974
Tangible assets	4		81,133		108,772
			113,107		142,746
Current assets
Stocks	5	47,591		59,165
Debtors	6,7	266,172		243,600
Cash at bank and on hand		284,082		247,871
		597,845		550,636
Creditors amounts falling due within one year	8	(363,309)		(318,169)
Net current assets (liabilities)			234,536		232,467
Total assets less current liabilities			347,643		375,213
Provisions for liabilities	9		(2,829)		(2,829)
Net assets			344,814		372,384
Capital and reserves
Called up share capital			100		100
Profit and loss account			344,714		372,284
Shareholders' funds			344,814		372,384

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 28 October 2026, and are signed on its behalf by:

CHOUDHRY, Muhammad Naeem
Director
Registered Company No. 12190680

NOORUL HEALTHCARE LTD

Notes to the Financial Statements
for the year ended 31 January 2026

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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	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
	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.

Deferred tax

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.

	Intangible assets
	Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation is provided as follows: Goodwill @ 10 years straight line.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	-	3

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

2.	Average number of employees


		2026		2025
	Average number of employees during the year	7		7

3.	Intangible assets

	Goodwill	Other	Total
	£	£	£
Cost or valuation
At 01 February 25	20,000	21,807	41,807
At 31 January 26	20,000	21,807	41,807
Amortisation and impairment
At 01 February 25	7,833	-	7,833
Charge for year	2,000	-	2,000
At 31 January 26	9,833	-	9,833
Net book value
At 31 January 26	10,167	21,807	31,974
At 31 January 25	12,167	21,807	33,974

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 February 25	496	330	103,250	16,699	6,224	126,999
Additions	-	-	-	-	182	182
At 31 January 26	496	330	103,250	16,699	6,406	127,181
Depreciation and impairment
At 01 February 25	-	156	2,151	10,679	5,241	18,227
Charge for year	-	44	25,274	1,504	999	27,821
At 31 January 26	-	200	27,425	12,183	6,240	46,048
Net book value
At 31 January 26	496	130	75,825	4,516	166	81,133
At 31 January 25	496	174	101,099	6,020	983	108,772

5.	Stocks

	2026	2025
	£	£
Finished goods	47,591	59,165
Total	47,591	59,165

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	219,572	203,924
Other debtors	45,631	38,815
Prepayments and accrued income	969	861
Total	266,172	243,600


	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.

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.

7.	Debtors: amounts due after one year

8.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	197,102	183,557
Taxation and social security	61,162	43,028
Payments received on account	90,824	91,288
Other creditors	14,221	296
Total	363,309	318,169


	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.

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	2,829	2,829
Total	2,829	2,829