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REGISTERED NUMBER: 08681398 (England and Wales)

| REPORT OF THE DIRECTOR AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2024 |

| FOR |

| PROSUM MEDICAL LTD |

PROSUM MEDICAL LTD (REGISTERED NUMBER: 08681398)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2024

| Page |

Company Information | 1 |

Report of the Director | 2 |

Balance Sheet | 3 |  | to |  | 4

Notes to the Financial Statements | 5 |  | to |  | 6

PROSUM MEDICAL LTD

COMPANY INFORMATION

for the Year Ended 31 December 2024

| DIRECTOR: | Mr Y Sun

| REGISTERED OFFICE: | Unit 14

| Cowley Mill Road

| Uxbridge

| Greater London

| UB8 2DB

| REGISTERED NUMBER: | 08681398 (England and Wales)

PROSUM MEDICAL LTD (REGISTERED NUMBER: 08681398)

REPORT OF THE DIRECTOR

for the Year Ended 31 December 2024

The director presents his report with the financial statements of the company for the year ended 31 December 2024.

DIRECTOR

Mr Y Sun held office during the whole of the period from 1 January 2024 to the date of this report.

His beneficial interest in the shares of the company, according to the register of directors' interests, was as follows:

| 31.12.24 |  | 1.1.24

Ordinary shares of £1 each | 100,000 |  | 100,000 |  |

He did not hold any non-beneficial interests in the shares of the company.

GOING CONCERN

The Company director considers the Company a going concern on the basis that by the date of this report they have repaid the loan and he will continue to support the company personally.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr Y Sun - Director

16 September 2025

PROSUM MEDICAL LTD (REGISTERED NUMBER: 08681398)

BALANCE SHEET

31 December 2024

| 31.12.24 |  | 31.12.23

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 5,338 |  | 4,232 |  |

CURRENT ASSETS

Debtors | 5 | 1,960,421 |  | 697,475 |  |

Cash at bank and in hand | 916,080 |  | 840,551 |  |

2,876,501 |  | 1,538,026 |  |

CREDITORS

Amounts falling due within one year | 6 | (2,377,516 | ) | (1,117,576 | ) |

NET CURRENT ASSETS | 498,985 |  | 420,450 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 504,323 |  | 424,682 |  |

PROVISIONS FOR LIABILITIES | (1,335 | ) | (1,058 | ) |

NET ASSETS | 502,988 |  | 423,624 |  |

CAPITAL AND RESERVES

Called up share capital | 100,000 |  | 100,000 |  |

Retained earnings | 402,988 |  | 323,624 |  |

SHAREHOLDERS' FUNDS | 502,988 |  | 423,624 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

PROSUM MEDICAL LTD (REGISTERED NUMBER: 08681398)

BALANCE SHEET - continued

31 December 2024

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2025 and were signed by:

Mr Y Sun - Director

PROSUM MEDICAL LTD (REGISTERED NUMBER: 08681398)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Prosum Medical Ltd 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.

| Turnover

| Revenue 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.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2023 - 5 ) .

PROSUM MEDICAL LTD (REGISTERED NUMBER: 08681398)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2024 | 320 |  | 8,187 |  | 4,686 |  | 13,193 |  |

| Additions | - |  | 757 |  | 2,249 |  | 3,006 |  |

| At 31 December 2024 | 320 |  | 8,944 |  | 6,935 |  | 16,199 |  |

| DEPRECIATION

| At 1 January 2024 | 185 |  | 4,733 |  | 4,043 |  | 8,961 |  |

| Charge for year | 34 |  | 1,053 |  | 813 |  | 1,900 |  |

| At 31 December 2024 | 219 |  | 5,786 |  | 4,856 |  | 10,861 |  |

| NET BOOK VALUE

| At 31 December 2024 | 101 |  | 3,158 |  | 2,079 |  | 5,338 |  |

| At 31 December 2023 | 135 |  | 3,454 |  | 643 |  | 4,232 |  |

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

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade debtors | 1,810,700 |  | 617,161 |  |

| Other debtors | 149,721 |  | 80,314 |  |

1,960,421 |  | 697,475 |  |

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

| 31.12.24 |  | 31.12.23

£ | £ |

| Bank loans and overdrafts | 5,977 |  | 11,928 |  |

| Trade creditors | 2,298,510 |  | 1,031,808 |  |

| Taxation and social security | 31,525 |  | 26,171 |  |

| Other creditors | 41,504 |  | 47,669 |  |

2,377,516 |  | 1,117,576 |  |

7. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr Y Sun.