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REGISTERED NUMBER: 07214566 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| GI Clinic Limited |

GI Clinic Limited (Registered number: 07214566)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

GI Clinic Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Dr P Patel

| Mrs M S Patel

| SECRETARY: | Mrs M S Patel

| REGISTERED OFFICE: | 3 Peterscroft Avenue

| Ashurst

| Southampton

| SO40 7AB

| REGISTERED NUMBER: | 07214566 (England and Wales)

| ACCOUNTANTS: | APT

| 44 The Pantiles

| Tunbridge Wells

| Kent

| TN2 5TN

GI Clinic Limited (Registered number: 07214566)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,231 |  | 1,659 |  |

CURRENT ASSETS

Debtors | 5 | 2,048,890 |  | 1,809,570 |  |

Cash at bank | 304,714 |  | 382,565 |  |

2,353,604 |  | 2,192,135 |  |

CREDITORS

Amounts falling due within one year | 6 | 58,991 |  | 55,973 |  |

NET CURRENT ASSETS | 2,294,613 |  | 2,136,162 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,296,844 |  | 2,137,821 |  |

PROVISIONS FOR LIABILITIES | 558 |  | 415 |  |

NET ASSETS | 2,296,286 |  | 2,137,406 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 2,296,276 |  | 2,137,396 |  |

SHAREHOLDERS' FUNDS | 2,296,286 |  | 2,137,406 |  |

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.

GI Clinic Limited (Registered number: 07214566)

Balance Sheet - continued

31 March 2025

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 Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

Dr P Patel - Director

GI Clinic Limited (Registered number: 07214566)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| GI Clinic 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.

| The functional and presentational currency of the company is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

| Going concern

| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

| Other income

| Interest income, including income arising from finance leases and other financial instruments, is recognised using the effective interest method. Government grants are recognised on an accruals basis in accordance with the substance of the relevant agreement.

| 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 etc | - | 25% on cost

| Financial instruments

| Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost, using the effective interest rate method.

| Basic financial liabilities including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

GI Clinic Limited (Registered number: 07214566)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company contributes to personal pension schemes and the pension charge represents the amounts payable by the company to the funds in respect of the year.

| Provisions for liabilities

| Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

| Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

| Dividends

| Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

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

GI Clinic Limited (Registered number: 07214566)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 10,909 |  |

| Additions | 1,557 |  |

| At 31 March 2025 | 12,466 |  |

| DEPRECIATION

| At 1 April 2024 | 9,250 |  |

| Charge for year | 985 |  |

| At 31 March 2025 | 10,235 |  |

| NET BOOK VALUE

| At 31 March 2025 | 2,231 |  |

| At 31 March 2024 | 1,659 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 23,588 |  | 9,398 |  |

| Other debtors | 2,025,302 |  | 1,800,172 |  |

2,048,890 |  | 1,809,570 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Taxation and social security | 53,134 |  | 49,969 |  |

| Other creditors | 5,857 |  | 6,004 |  |

58,991 |  | 55,973 |  |

7. | RELATED PARTY DISCLOSURES

| Included within other debtors falling due within one year is an amount of £2,025,302 (2024: £1,800,005) due from a company connected with key management personnel. The amounts are interest free and repayable on demand.

| As at the balance sheet date the company owed key management personnel £2,147 (2024: £2,444) and this is included in other creditors falling due within one year. The loans are interest free and repayable on demand.