REGISTERED NUMBER: 04412177 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

A. K. Medical Centre Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R K Aggarwal

Mr H T El-Kasaby

Mr N Karia

REGISTERED OFFICE:

Broom House

39/43 London Road

Hadleigh

Benfleet

Essex

SS7 2QL

REGISTERED NUMBER:

04412177 (England and Wales)

ACCOUNTANTS:

BPSL

Brooms Professional Services Limited

Chartered Certified Accountants

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

FIXED ASSETS

Tangible assets

4

5,257,185

3,843,217

Investments

5

20

20

5,257,205

3,843,237

CURRENT ASSETS

Debtors

6

2,496,790

2,084,102

Prepayments and accrued income

10,194

-

Cash at bank

90,125

28,600

2,597,109

2,112,702

CREDITORS

Amounts falling due within one year

7

191,656

208,402

NET CURRENT ASSETS

2,405,453

1,904,300

TOTAL ASSETS LESS CURRENT LIABILITIES

7,662,658

5,747,537

PROVISIONS FOR LIABILITIES

894,542

483,562

NET ASSETS

6,768,116

5,263,975

CAPITAL AND RESERVES

Called up share capital

526,316

526,316

Share premium

73,684

73,684

Retained earnings

6,168,116

4,663,975

SHAREHOLDERS' FUNDS

6,768,116

5,263,975

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2025 and were signed on its behalf by:

Mr R K Aggarwal - Director

1.	STATUTORY INFORMATION

A. K. Medical Centre 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

2% on cost

Motor vehicles

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

property

vehicles

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

4,800,000

175,690

4,975,690

Revaluations

1,600,000

-

1,600,000

At 31 March 2025

6,400,000

175,690

6,575,690

DEPRECIATION

At 1 April 2024

1,044,629

87,844

1,132,473

Charge for year

142,109

43,923

186,032

At 31 March 2025

1,186,738

131,767

1,318,505

NET BOOK VALUE

At 31 March 2025

5,213,262

43,923

5,257,185

At 31 March 2024

3,755,371

87,846

3,843,217

Included in cost or valuation of land and buildings is freehold land of £ 950,000 (2024 - £ 750,000 ) which is not depreciated.

Cost or valuation at 31 March 2025 is represented by:

Freehold

Motor

property

vehicles

Totals

£

£

£

Valuation in 2025

6,400,000

-

6,400,000

Cost

-

175,690

175,690

6,400,000

175,690

6,575,690

If freehold land and buildings had not been revalued it would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

6,400,000

2,865,755

Aggregate depreciation

1,186,739

950,521

Value of land in freehold land and buildings

950,000

371,114

Freehold land and buildings was valued on an open market basis on 31 March 2025 by the directors .

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

20

NET BOOK VALUE

At 31 March 2025

20

At 31 March 2024

20

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

2,496,790

2,084,102

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

173,718

160,733

Social security and other taxes

476

207

Other creditors

-

30,000

Directors' current accounts

15,902

15,902

Accrued expenses

1,560

1,560

191,656

208,402