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Registered number: 11159002
Naza Connect Care Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11159002
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 28,100 16,500
Tangible Assets 5 13,329 27,440
41,429 43,940
CURRENT ASSETS
Debtors 6 502,230 493,837
Cash at bank and in hand 1,086 682
503,316 494,519
Creditors: Amounts Falling Due Within One Year 7 (25,936 ) (78,380 )
NET CURRENT ASSETS (LIABILITIES) 477,380 416,139
TOTAL ASSETS LESS CURRENT LIABILITIES 518,809 460,079
NET ASSETS 518,809 460,079
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 518,709 459,979
SHAREHOLDERS' FUNDS 518,809 460,079
Page 1
Page 2
For the year ending 31 January 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 her 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
Mrs. Z Ahmed
Director
28/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Naza Connect Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11159002 . The registered office is Olympic House, 28-42 Clements Road, Ilford, IG1 1BA.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. 
Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives, which range from three to five years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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:
Plant & Machinery 5 years straight line
Fixtures & Fittings 10 years straight line
Computer Equipment 3 years straight line
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2.5. 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: 12 (2025: 15)
12 15
4. Intangible Assets
Development Costs
£
Cost
As at 1 February 2025 16,500
Additions 18,625
As at 31 January 2026 35,125
Amortisation
As at 1 February 2025 -
Provided during the period 7,025
As at 31 January 2026 7,025
Net Book Value
As at 31 January 2026 28,100
As at 1 February 2025 16,500
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 14,746 21,357 36,549 72,652
Additions - 2,936 770 3,706
As at 31 January 2026 14,746 24,293 37,319 76,358
Depreciation
As at 1 February 2025 11,239 3,233 30,740 45,212
Provided during the period 2,949 2,429 12,439 17,817
As at 31 January 2026 14,188 5,662 43,179 63,029
Net Book Value
As at 31 January 2026 558 18,631 (5,860 ) 13,329
As at 1 February 2025 3,507 18,124 5,809 27,440
6. Debtors
2026 2025
£ £
Due within one year
Due after more than one year
Amounts owed by group undertakings 502,230 493,837
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2 (1 )
Bank loans and overdrafts - 49,083
Other loans (19,873 ) (36,473 )
Other creditors 8,056 3,895
Taxation and social security 37,751 61,876
25,936 78,380
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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