IRIS Accounts Production v25.2.0.378 08562345 Board of Directors 1.4.24 31.3.25 31.3.25 Medium entities providing patient logistics true false true true false false true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08562345 2024-03-31 08562345 2025-03-31 08562345 2024-04-01 2025-03-31 08562345 2023-03-31 08562345 2023-04-01 2024-03-31 08562345 2024-03-31 08562345 ns15:EnglandWales 2024-04-01 2025-03-31 08562345 ns14:PoundSterling 2024-04-01 2025-03-31 08562345 ns10:Director1 2024-04-01 2025-03-31 08562345 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08562345 ns10:MediumEntities 2024-04-01 2025-03-31 08562345 ns10:Audited 2024-04-01 2025-03-31 08562345 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 08562345 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08562345 ns10:FullAccounts 2024-04-01 2025-03-31 08562345 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 08562345 ns10:Director2 2024-04-01 2025-03-31 08562345 ns10:CompanySecretary1 2024-04-01 2025-03-31 08562345 ns10:RegisteredOffice 2024-04-01 2025-03-31 08562345 ns5:CurrentFinancialInstruments 2025-03-31 08562345 ns5:CurrentFinancialInstruments 2024-03-31 08562345 ns5:ShareCapital 2025-03-31 08562345 ns5:ShareCapital 2024-03-31 08562345 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08562345 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 08562345 ns5:ShareCapital 2023-03-31 08562345 ns5:RetainedEarningsAccumulatedLosses 2023-03-31 08562345 ns5:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 08562345 ns5:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 08562345 ns5:PlantMachinery 2024-04-01 2025-03-31 08562345 ns5:FurnitureFittings 2024-04-01 2025-03-31 08562345 ns5:MotorVehicles 2024-04-01 2025-03-31 08562345 ns5:ComputerEquipment 2024-04-01 2025-03-31 08562345 ns10:HighestPaidDirector 2024-04-01 2025-03-31 08562345 ns5:PlantEquipmentOtherAssetsUnderOperatingLeases 2024-04-01 2025-03-31 08562345 ns5:PlantEquipmentOtherAssetsUnderOperatingLeases 2023-04-01 2024-03-31 08562345 ns5:OwnedAssets 2024-04-01 2025-03-31 08562345 ns5:OwnedAssets 2023-04-01 2024-03-31 08562345 3 2024-04-01 2025-03-31 08562345 3 2023-04-01 2024-03-31 08562345 ns5:PlantMachinery 2024-03-31 08562345 ns5:FurnitureFittings 2024-03-31 08562345 ns5:MotorVehicles 2024-03-31 08562345 ns5:ComputerEquipment 2024-03-31 08562345 ns5:PlantMachinery 2025-03-31 08562345 ns5:FurnitureFittings 2025-03-31 08562345 ns5:MotorVehicles 2025-03-31 08562345 ns5:ComputerEquipment 2025-03-31 08562345 ns5:PlantMachinery 2024-03-31 08562345 ns5:FurnitureFittings 2024-03-31 08562345 ns5:MotorVehicles 2024-03-31 08562345 ns5:ComputerEquipment 2024-03-31 08562345 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 08562345 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 08562345 ns5:DeferredTaxation 2024-03-31 08562345 ns5:DeferredTaxation 2024-04-01 2025-03-31 08562345 ns5:DeferredTaxation 2025-03-31 08562345 ns10:OrdinaryShareClass1 2025-03-31 08562345 ns5:RetainedEarningsAccumulatedLosses 2024-03-31

REGISTERED NUMBER: 08562345 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ELEANOR HOSPITAL LOGISTICS LTD

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 3 |

| Report of the Independent Auditors | 4 |

| Income Statement | 8 |

| Other Comprehensive Income | 9 |

| Balance Sheet | 10 |

| Statement of Changes in Equity | 11 |

| Cash Flow Statement | 12 |

| Notes to the Cash Flow Statement | 13 |

| Notes to the Financial Statements | 14 |

| ELEANOR HOSPITAL LOGISTICS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | M V Santhiapillai

| G L Walsh

| SECRETARY: | Ms P I C Perera

| REGISTERED OFFICE: | Third Floor

| 17 London Road

| Bromley

| BR1 1DE

| REGISTERED NUMBER: | 08562345 (England and Wales)

| AUDITORS: | Edwards Chartered Accountants

| Statutory Auditor

| 409-411 Croydon Road

| Beckenham

| Kent

| BR3 3PP

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

STRATEGIC REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The directors present their strategic report for the year ended 31 March 2025.

REVIEW OF BUSINESS

The company continues to successfully provide logistics services in the health and social care sectors.

RESULTS AND PERFORMANCE

The performance of the company during the year has produced encouraging results. The company has seen a significant improvement for this year despite the challenging environment in health and social care sector due to austerity cuts by the government.

STRATEGY

The company's success is dependent on the service quality, pricing, and ongoing management of the costs - mainly the overheads, and we have continued to consolidate our position.

We believe it is important to retain a diversified portfolio in order to achieve maximum profitability through synergy in this highly competitive marketplace. We have refocused the alignment of our services with our strong network which will allow us to enhance our market share and retention levels in this sector.

The company will continue to consolidate its position and concentrate its efforts on achieving maximum growth in its existing market segments and also hope to provide new services with more margins. We aim to improve efficiency in all areas of our operations with technology, innovation and creativity.

FUTURE DEVELOPMENTS

Although the growth of the UK economy strengthened in the year, risks to UK economic growth remain significant and future prospects may be influenced by developments in the euro zone. The economic environment will continue to evolve at a rapid pace over the next two to three years making a return to the relative stability and certainty that preceded the crisis unlikely, at least in the short term. Interest rates are predicted to remain low in the short to medium term.

In addition, we are expecting there will be continuing growth in the Care Industry and also the potential for an increase in use frequency on certain lines of business.

We will continue to develop our relationships with customers, generating new business where possible and increasing retention levels while navigating the pressure on our Service users. The level of profitability in the coming year will dependent on our cost management and entering new profitable sectors using our brand name.

ON BEHALF OF THE BOARD:

M V Santhiapillai - Director

18 September 2025

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIVIDENDS

No dividends will be distributed for the year ended 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

M V Santhiapillai

G L Walsh

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Edwards Chartered Accountants, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

M V Santhiapillai - Director

18 September 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

ELEANOR HOSPITAL LOGISTICS LTD

Opinion

We have audited the financial statements of Eleanor Hospital Logistics Ltd (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

ELEANOR HOSPITAL LOGISTICS LTD

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

ELEANOR HOSPITAL LOGISTICS LTD

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures can detect irregularities, including fraud is detailed below:

Our approach was as follows:

a) We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to include the Companies Act 2006, and relevant tax legislation. In addition, we have considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty.

b) We communicated identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

c) We examined the company's regulatory and legal correspondence and discussed with management any known or suspected instances of fraud or non-compliance with laws and regulations.

d) We assessed the risks of material misstatement in respect of fraud as follows:

i) We considered the use of remuneration incentive schemes and performance targets for management and did not identify any additional fraud risks

ii) The audit team discussed whether there were any areas that were susceptible to misstatement as part of their fraud discussion.

iii) In addressing the risk of management override of controls, we tested the appropriateness of journal entries. We also challenged assumptions and judgements made by management in their significant accounting estimates and judgements.

iv) We incorporated an element of unpredictability in the selection of the nature, timing and extent of our audit procedures.

Based on the results of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud, including:

Designing audit procedures to address, for example:

a) The possibility of fraudulent or corrupt payments made through third parties.

b) The risk of bribery and corruption.

c) The opportunity to segregate duties within the entity.

Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above.

Using our general commercial and sector experience and through discussions with management, we identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements as well as those arising from management's own assessment of the risks that irregularities may occur either because of fraud or error.

The engagement partner considers the engagement team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

ELEANOR HOSPITAL LOGISTICS LTD

Under ISA 240 (UK) there is a presumed risk that revenue may be misstated due to the improper recognition of revenue. To address this risk, we obtained an understanding of the company's revenue recognition policies and compared these to the accounting standard, performed a walkthrough to confirm our understanding of the processes and controls through which the business initiates, records, processes and reports revenue transactions.

We tested a sample of revenue transactions to supporting evidence and tested, on a sample basis, revenue related balances in the balance sheet.

We considered the extent to which the audit was considered capable of detecting irregularities: There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

John Duggan (Senior Statutory Auditor)

for and on behalf of Edwards Chartered Accountants

Statutory Auditor

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

18 September 2025

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

INCOME STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 2,962,062 |  | 5,645,927 |  |

Cost of sales | 1,363,844 |  | 1,627,455 |  |

GROSS PROFIT | 1,598,218 |  | 4,018,472 |  |

Administrative expenses | 1,538,515 |  | 3,195,818 |  |

OPERATING PROFIT | 4 | 59,703 |  | 822,654 |  |

Interest payable and similar expenses | 5 | 47,281 |  | - |  |

PROFIT BEFORE TAXATION | 12,422 |  | 822,654 |  |

Tax on profit | 6 | 3,750 |  | 292,808 |  |

PROFIT FOR THE FINANCIAL YEAR | 8,672 |  | 529,846 |  |

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 8,672 |  | 529,846 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 8,672 |  | 529,846 |  |

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 7 | 10,048 |  | 22,907 |  |

CURRENT ASSETS

Debtors | 8 | 5,161,782 |  | 5,133,870 |  |

Cash at bank | 227,229 |  | 589,270 |  |

5,389,011 |  | 5,723,140 |  |

CREDITORS

Amounts falling due within one year | 9 | 1,024,817 |  | 1,377,263 |  |

NET CURRENT ASSETS | 4,364,194 |  | 4,345,877 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,374,242 |  | 4,368,784 |  |

PROVISIONS FOR LIABILITIES | 10 | 2,512 |  | 5,726 |  |

NET ASSETS | 4,371,730 |  | 4,363,058 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 12 | 4,371,630 |  | 4,362,958 |  |

SHAREHOLDERS' FUNDS | 4,371,730 |  | 4,363,058 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2025 and were signed on its behalf by:

M V Santhiapillai - Director

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 April 2023 | 100 |  | 3,833,112 |  | 3,833,212 |  |

Changes in equity

Total comprehensive income | - |  | 529,846 |  | 529,846 |  |

Balance at 31 March 2024 | 100 |  | 4,362,958 |  | 4,363,058 |  |

Changes in equity

Total comprehensive income | - |  | 8,672 |  | 8,672 |  |

Balance at 31 March 2025 | 100 |  | 4,371,630 |  | 4,371,730 |  |

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | (5,313 | ) | 770,165 |  |

Interest paid | (47,281 | ) | - |  |

Tax paid | (308,325 | ) | (186,455 | ) |

Net cash from operating activities | (360,919 | ) | 583,710 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (1,122 | ) | (827 | ) |

Net cash from investing activities | (1,122 | ) | (827 | ) |

(Decrease)/increase in cash and cash equivalents | (362,041 | ) | 582,883 |  |

Cash and cash equivalents at beginning of year | 2 | 589,270 |  | 6,387 |  |

Cash and cash equivalents at end of year | 2 | 227,229 |  | 589,270 |  |

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 12,422 |  | 822,654 |  |

| Depreciation charges | 13,981 |  | 15,556 |  |

| (Increase) in group debtors | (404,187 | ) | (34,946 | ) |

| Finance costs | 47,281 |  | - |  |

(330,503 | ) | 803,264 |  |

| Decrease in trade and other debtors | 376,275 |  | 408,594 |  |

| Decrease in trade and other creditors | (51,085 | ) | (441,693 | ) |

| Cash generated from operations | (5,313 | ) | 770,165 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 March 2025

| 31/3/25 |  | 1/4/24

£ | £ |

| Cash and cash equivalents | 227,229 |  | 589,270 |  |

| Year ended 31 March 2024

| 31/3/24 |  | 1/4/23

£ | £ |

| Cash and cash equivalents | 589,270 |  | 6,387 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1/4/24 | Cash flow | At 31/3/25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 589,270 |  | (362,041 | ) | 227,229 |  |

589,270 |  | (362,041 | ) | 227,229 |  |

| Total | 589,270 |  | (362,041 | ) | 227,229 |  |

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Eleanor Hospital Logistics 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| 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.

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

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on 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.

| 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.

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 1,086,334 |  | 2,297,386 |  |

| Social security costs | 97,625 |  | 178,183 |  |

| Other pension costs | 11,034 |  | 37,462 |  |

1,194,993 |  | 2,513,031 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Administration and direct | 25 |  | 69 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 233,383 |  | 119,985 |  |

| Information regarding the highest paid director for the year ended 31 March 2025 is as follows:

| 2025 |

£ |  |

| Emoluments etc | 233,383 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Hire of plant and machinery | 1,249 |  | 6,487 |  |

| Equipment hire | 35,733 |  | 63,128 |  |

| Depreciation - owned assets | 13,981 |  | 15,556 |  |

| Auditor's remuneration | 3,000 |  | 4,150 |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Other interest | 47,281 |  | - |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 6,964 |  | 294,232 |  |

| Deferred tax | (3,214 | ) | (1,424 | ) |

| Tax on profit | 3,750 |  | 292,808 |  |

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 12,367 |  | 38,015 |  | 37,238 |  | 22,033 |  | 109,653 |  |

| Additions | - |  | 1,122 |  | - |  | - |  | 1,122 |  |

| At 31 March 2025 | 12,367 |  | 39,137 |  | 37,238 |  | 22,033 |  | 110,775 |  |

| DEPRECIATION

| At 1 April 2024 | 10,945 |  | 34,201 |  | 22,660 |  | 18,940 |  | 86,746 |  |

| Charge for year | 712 |  | 2,928 |  | 8,747 |  | 1,594 |  | 13,981 |  |

| At 31 March 2025 | 11,657 |  | 37,129 |  | 31,407 |  | 20,534 |  | 100,727 |  |

| NET BOOK VALUE

| At 31 March 2025 | 710 |  | 2,008 |  | 5,831 |  | 1,499 |  | 10,048 |  |

| At 31 March 2024 | 1,422 |  | 3,814 |  | 14,578 |  | 3,093 |  | 22,907 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 880,095 |  | 1,256,712 |  |

| Amounts owed by group undertakings | 4,247,912 |  | 3,843,725 |  |

| Other debtors | 8,177 |  | 8,067 |  |

| Prepayments and accrued income | 25,598 |  | 25,366 |  |

5,161,782 |  | 5,133,870 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 363,448 |  | 339,836 |  |

| Tax | 127,458 |  | 428,819 |  |

| Social security and other taxes | 18,869 |  | 27,067 |  |

| VAT | 370,462 |  | 395,234 |  |

| Other creditors | 3,134 |  | 5,763 |  |

| Accruals and deferred income | 141,446 |  | 180,544 |  |

1,024,817 |  | 1,377,263 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 2,512 |  | 5,726 |  |

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 5,726 |  |

| Credit to Income Statement during year | (3,214 | ) |

| Balance at 31 March 2025 | 2,512 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 4,362,958 |  |

| Profit for the year | 8,672 |  |

| At 31 March 2025 | 4,371,630 |  |

13. | ULTIMATE PARENT COMPANY

| Eleanor Health Care Group Limited is regarded by the directors as being the company's ultimate parent company.

14. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is M V Santhiapillai.