COHERENT HEALTHCARE LTD


Directors	DU PREEZ, Nathalie
	EISENBERG, Jared
	REDDY, Bharat


Registered Address	Suite 3.16 1-2 Paris Garden
	London
	SE1 8ND


Registered Number	15067010 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		2,449		380
			2,449		380
Current assets
Debtors	5	47,650		966
Cash at bank and on hand		2,324,576		6,651
		2,372,226		7,617
Creditors amounts falling due within one year	6	(32,205)		(22,798)
Net current assets (liabilities)			2,340,021		(15,181)
Total assets less current liabilities			2,342,470		(14,801)
Net assets			2,342,470		(14,801)
Capital and reserves
Called up share capital			1		1
Other reserves			2,524,750		-
Profit and loss account			(182,281)		(14,802)
Shareholders' funds			2,342,470		(14,801)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 December 2025, and are signed on its behalf by:

EISENBERG, Jared
Director
Registered Company No. 15067010

COHERENT HEALTHCARE LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Defined contribution pension plan
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		0

3.	Further information regarding the company's income
	Included in Other Reserves are Simple Agreements for Future Equity (“SAFE’s”) totaling £2,524,750 and all of the SAFE’s will be converted into equity at a future date.

4.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 September 24	478	478
Additions	2,404	2,404
At 31 August 25	2,882	2,882
Depreciation and impairment
At 01 September 24	98	98
Charge for year	335	335
At 31 August 25	433	433
Net book value
At 31 August 25	2,449	2,449
At 31 August 24	380	380

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	450
Other debtors	40,958	516
Prepayments and accrued income	6,692	-
Total	47,650	966

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	298	1,084
Taxation and social security	5,637	1,887
Other creditors	24,689	19,697
Accrued liabilities and deferred income	1,581	130
Total	32,205	22,798


	At the balance sheet date, the Company owed £1,565 (2024: 19,165) to the Director and this amount is included within Other creditors. The loan is unsecured, interest free and repayable on demand.

7.	Operating lease commitments
	At 31st August 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £16,100 which payable within the next 12 months.

8.	Further information regarding the company's financial position
	Included in Other Reserves are Simple Agreement for Future Equity (SAFE) totalling £2,524,750. None of these SAFE's have converted post year end.