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REGISTERED NUMBER: 09311140 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

STRATEGIC HEALTHCARE SERVICES LIMITED

STRATEGIC HEALTHCARE SERVICES LIMITED (REGISTERED NUMBER: 09311140) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Statement of Changes in Equity | 3 |

| Notes to the Financial Statements | 4 |

| STRATEGIC HEALTHCARE SERVICES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2024

| DIRECTORS: | Dr R Jayaswal

| M J Reidy

| Mrs E Taylor

| REGISTERED OFFICE: | Hurstwood Court

| The Gatehouse

| Kay Street

| Summerseat

| Bury

| BL9 5PE

| REGISTERED NUMBER: | 09311140 (England and Wales)

| ACCOUNTANTS: | Donachie Chartered Accountants

| 2nd Floor

| Templeton House

| 62 Templeton Street

| Glasgow

| G40 1DA

STRATEGIC HEALTHCARE SERVICES LIMITED (REGISTERED NUMBER: 09311140) |

BALANCE SHEET

31ST DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | - |  | - |  |

Investments | 6 | 200 |  | 160 |  |

200 |  | 160 |  |

CURRENT ASSETS

Debtors | 7 | 821 |  | - |  |

Cash at bank | 2,052 |  | 4,172 |  |

2,873 |  | 4,172 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,200 |  | 4,161 |  |

NET CURRENT ASSETS | 673 |  | 11 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 873 |  | 171 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 773 |  | 71 |  |

SHAREHOLDERS' FUNDS | 873 |  | 171 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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 17th September 2025 and were signed on its behalf by:

M J Reidy - Director

STRATEGIC HEALTHCARE SERVICES LIMITED (REGISTERED NUMBER: 09311140) |

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31ST DECEMBER 2024

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1st January 2023 | 100 |  | 6,615 |  | 6,715 |  |

Changes in equity

Dividends | - |  | (596,400 | ) | (596,400 | ) |

Total comprehensive income | - |  | 589,856 |  | 589,856 |  |

Balance at 31st December 2023 | 100 |  | 71 |  | 171 |  |

Changes in equity

Dividends | - |  | (431,220 | ) | (431,220 | ) |

Total comprehensive income | - |  | 431,922 |  | 431,922 |  |

Balance at 31st December 2024 | 100 |  | 773 |  | 873 |  |

STRATEGIC HEALTHCARE SERVICES LIMITED (REGISTERED NUMBER: 09311140) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

1. | STATUTORY INFORMATION

| Strategic Healthcare Services 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Strategic Healthcare Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

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

| Computer equipment | - | 33% 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.

| Financial instruments

| Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement.

| Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability.

| An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. A financial liability is any contractual arrangement for an entity to deliver cash to the holder of the associated financial instrument.

STRATEGIC HEALTHCARE SERVICES LIMITED (REGISTERED NUMBER: 09311140) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2023 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1st January 2024

| and 31st December 2024 | 76,714 |  |

| AMORTISATION

| At 1st January 2024

| and 31st December 2024 | 76,714 |  |

| NET BOOK VALUE

| At 31st December 2024 | - |  |

| At 31st December 2023 | - |  |

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1st January 2024

| and 31st December 2024 | 1,778 |  |

| DEPRECIATION

| At 1st January 2024

| and 31st December 2024 | 1,778 |  |

| NET BOOK VALUE

| At 31st December 2024 | - |  |

| At 31st December 2023 | - |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1st January 2024 | 160 |  |

| Additions | 40 |  |

| At 31st December 2024 | 200 |  |

| NET BOOK VALUE

| At 31st December 2024 | 200 |  |

| At 31st December 2023 | 160 |  |

STRATEGIC HEALTHCARE SERVICES LIMITED (REGISTERED NUMBER: 09311140) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

6. | FIXED ASSET INVESTMENTS - continued

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| SHS Partners Surgical Limited

| Registered office: Huntswood Court, New Hall Hey Road, Rossendale, Lancashire BB4 6HH.

| Nature of business: Provision of Healthcare Services.

| %

| Class of shares: | holding |

| Ordinary Shares of £1 each | 100.00 |

2024 | 2023 |

£ | £ |

| Aggregate capital and reserves | 1,065,939 |  | 1,691,383 |  |

| (Loss)/profit for the year | (303,224 | ) | 1,220,007 |  |

| SHS Pathology Limited

| Registered office: Huntswood Court, New Hall Hey Road, Rossendale, Lancashire BB4 6HH.

| Nature of business: Histology Testing and Research Support.

| %

| Class of shares: | holding |

| Ordinary shares of £1 each | 100.00 |

2024 | 2023 |

£ | £ |

| Aggregate capital and reserves | 50,027 |  | 223,488 |  |

| Profit for the year | 26,539 |  | 112,318 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Amounts owed by group undertakings | 821 |  | - |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Amounts owed to group undertakings | - |  | 2,001 |  |

| Accruals and deferred income | 2,200 |  | 2,160 |  |

2,200 |  | 4,161 |  |

STRATEGIC HEALTHCARE SERVICES LIMITED (REGISTERED NUMBER: 09311140) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

9. | CALLED UP SHARE CAPITAL

| Allotted, Issued and fully paid: |

| Number: |  | Class: |  | Nominal |  | 2021 |  |  | 2020 |  |

|  | Value: |  | £ |  |  | £ |  |

| 20 |  | Ordinary A Shares |  | £1 |  | 20 |  |  | 20 |  |

| 20 |  | Ordinary B Shares |  | £1 |  | 20 |  |  | 20 |  |

| 20 |  | Ordinary C Shares |  | £1 |  | 20 |  |  | 20 |  |

| 20 |  | Ordinary E Shares |  | £1 |  | 20 |  |  | 20 |  |

| 20 |  | Ordinary F Shares |  | £1 |  | 20 |  |  | 20 |  |

|  | 100 |  |  | 100 |  |

| The holder of an 'A', 'B', 'C', 'E' and 'F' Ordinary share is entitled on a show of hands to one vote and on a poll to one vote for every 'A', 'B', 'C', 'E' and 'F' Ordinary share of which he or she is the holder.

| The holder of each class of Ordinary share is entitled to participate in dividends which the company determines to distribute in respect of any financial year. Differential rates of dividends can be declared on each class of share.

10. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £323,220 (2023 - £392,400) were paid to the directors .

| During the year, SHS Partners Surgical Limited, a company in which Strategic Healthcare Services Limited is a 100% shareholder paid expenses on its behalf, totalling £2,178 (2023 - £2,001). At the year end the balance due from / to SHS Partners Surgical Limited is £821 (2023 - £2,001).