GERMAN MEDICAL LIMITED


Director	FAHMY-IBRAHIM, Hossam, Dr


Company Secretary	ELSHIMI, Samaa


Registered Address	Ramsay Brown Llp The Brentano Suite
	Solar House, 915 High Road
	North Finchley
	N12 8QJ


Registered Number	09237585 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		6,069		3,736
			6,069		3,736
Current assets
Debtors	4	1,779,882		1,706,880
Cash at bank and on hand		416,770		65,872
		2,196,652		1,772,752
Creditors amounts falling due within one year	5	(419,295)		(77,901)
Net current assets (liabilities)			1,777,357		1,694,851
Total assets less current liabilities			1,783,426		1,698,587
Creditors amounts falling due after one year	6		(16,882)		(30,455)
Provisions for liabilities	7		(1,530)		(1,064)
Net assets			1,765,014		1,667,068
Capital and reserves
Called up share capital			2		2
Profit and loss account			1,765,012		1,667,066
Shareholders' funds			1,765,014		1,667,068

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 13 October 2026, and are signed on its behalf by:

FAHMY-IBRAHIM, Hossam, Dr
Director
Registered Company No. 09237585

GERMAN MEDICAL LIMITED

Notes to the Financial Statements
for the period ended 30 September 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	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.

	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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Office Equipment	25

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 28 September 24	4,343	5,951	10,294
Additions	1,000	2,998	3,998
At 30 September 25	5,343	8,949	14,292
Depreciation and impairment
At 28 September 24	3,582	2,976	6,558
Charge for year	315	1,350	1,665
At 30 September 25	3,897	4,326	8,223
Net book value
At 30 September 25	1,446	4,623	6,069
At 27 September 24	761	2,975	3,736

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by associates and joint ventures / participating interests	341,328	1,096,627
Other debtors	1,437,557	610,253
Prepayments and accrued income	997	-
Total	1,779,882	1,706,880

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	416,861	76,701
Accrued liabilities and deferred income	2,434	1,200
Total	419,295	77,901

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	16,882	30,455
Total	16,882	30,455

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,530	1,064
Total	1,530	1,064

8.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
FAHMY-IBRAHIM, Hossam, Dr	610,254	1,051,451	586,896	1,074,809
	610,254	1,051,451	586,896	1,074,809


	As at year-end the director owed the company £1,074,809 (2024: £610,254). Included in the amount owed to the company by the directors is interest totalling £18,746 charged at the official HM Revenue & Customs rate.

9.	Related party transactions
	Included in other debtors due within one year is an amount of £341,328 (2024: £1,096,627) owed by connected companies. These companies are connected by virtue of the directors.