REGISTERED NUMBER: 06733712 (England and Wales)

Group Florence Nightingale Hospitals

Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs D Demiroglu

Mr S N Aran

REGISTERED OFFICE:

42 Harley Street

3rd Floor

London

W1G 9PR

REGISTERED NUMBER:

06733712 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Group Florence Nightingale Hospitals Limited for the year ended 31 December 2024 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Group Florence Nightingale Hospitals Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Group Florence Nightingale Hospitals Limited and state those matters that we have agreed to state to the Board of Directors of Group Florence Nightingale Hospitals Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Group Florence Nightingale Hospitals Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Group Florence Nightingale Hospitals Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Group Florence Nightingale Hospitals Limited. You consider that Group Florence Nightingale Hospitals Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Group Florence Nightingale Hospitals Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

30 September 2025

FIXED ASSETS

Property, plant and equipment

3

1,394

3,000

CURRENT ASSETS

Debtors

4

20,801

28,077

Cash at bank and in hand

58,948

30,611

79,749

58,688

CREDITORS

Amounts falling due within one year

5

18,046

9,258

NET CURRENT ASSETS

61,703

49,430

TOTAL ASSETS LESS CURRENT LIABILITIES

63,097

52,430

PROVISIONS FOR LIABILITIES

6

169

570

NET ASSETS

62,928

51,860

CAPITAL AND RESERVES

Called up share capital

7

61,616

61,616

Retained earnings

8

1,312

(9,756

)

SHAREHOLDERS' FUNDS

62,928

51,860

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 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Mr S N Aran - Director

1.	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.

Turnover represents the fee received from the ordinary activities of the business provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

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

-

20% on cost

Fixtures and fittings

-

20% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

3.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

12,910

23,231

36,141

DEPRECIATION

At 1 January 2024

11,768

21,373

33,141

Charge for year

1,142

464

1,606

At 31 December 2024

12,910

21,837

34,747

NET BOOK VALUE

At 31 December 2024

-

1,394

1,394

At 31 December 2023

1,142

1,858

3,000

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

11,250

Other debtors

20,801

16,827

20,801

28,077

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

34

-

Taxation and social security

3,608

2,483

Other creditors

14,404

6,775

18,046

9,258

6.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

169

570

Deferred

tax

£

Balance at 1 January 2024

570

Credit to Statement of Income and Retained Earnings during year

(401

)

Balance at 31 December 2024

169

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

61,518

Ordinary

1

61,518

61,518

Allotted and issued:

Number:

Class:

Nominal

2024

2023

value:

£

£

98

A Ordinary

1

98

98

8.

RESERVES

Retained

earnings

£

At 1 January 2024

(9,756

)

Profit for the year

11,068

At 31 December 2024

1,312

9.	RELATED PARTY DISCLOSURES

1. Included in other income is support income from a company under common control during the year of £88,750 (2023: £120,000).

2. Included in creditors is an amount owed to a company under common control at balance sheet date of Nil (2023: Nil).

10.	PARENT COMPANY

The parent company of Group Florence Nightingale Hospitals Limited is Fulya Saglik Tesisleri Ve Ticaret Anonim Sirketi and its registered office is gayrettepe mah cemil aslan guder sok No.8 Istanbul Turkey.