Somer Health Ltd

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—8

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Somer Health Ltd

Accountants' Report

For The Year Ended 31 March 2025

Accountants' Report

Report to the directors on the preparation of the unaudited statutory accounts of Somer Health Ltd For The Year Ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Somer Health Ltd which comprise the Profit and Loss Account, the Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Somer Health Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Somer Health Ltd and state those matters that we have agreed to state to the directors of Somer Health Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Somer Health Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Somer Health Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Somer Health Ltd . You consider that Somer Health Ltd 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 accounts of Somer Health Ltd . 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 financial statements.

29 December 2025

Synergy Accountancy Services LLP

Chartered Certified Accountants

378 Walsall Road

Perry Barr

Birmingham

B42 2LX

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Somer Health Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 12018999

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		276,248		2,500
Tangible Assets	5		41,471		23,019

			317,719		25,519
CURRENT ASSETS
Stocks	6	125,000		35,000
Debtors	7	285,099		57,636
Cash at bank and in hand		301,900		110,396

		711,999		203,032
Creditors: Amounts Falling Due Within One Year	8	(603,574 )		(73,898 )

NET CURRENT ASSETS (LIABILITIES)			108,425		129,134

TOTAL ASSETS LESS CURRENT LIABILITIES			426,144		154,653

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,060 )		(5,369 )

NET ASSETS			416,084		149,284

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			415,984		149,184

SHAREHOLDERS' FUNDS			416,084		149,284

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Somer Health Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Husam Jafar

Director

29 December 2025

The notes on pages 5 to 8 form part of these financial statements.

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Somer Health Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Somer Health Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12018999 . The registered office is Unit 10 Willowbrook Technology Park, Crickhowell Road, St Mellons, Cardiff, CF3 0EF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are recorded at cost. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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Somer Health Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 3)

4. Intangible Assets

	Development Costs	Intellectual Property	Total
	£	£	£
Cost
As at 1 April 2024	2,500	-	2,500
Additions	-	345,310	345,310
Disposals	(2,500 )	-	(2,500 )

As at 31 March 2025	-	345,310	345,310

Amortisation
As at 1 April 2024	-	-	-
Provided during the period	-	69,062	69,062

As at 31 March 2025	-	69,062	69,062

Net Book Value
As at 31 March 2025	-	276,248	276,248

As at 1 April 2024	2,500	-	2,500

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Somer Health Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	20,320	-	17,881	12,801	51,002
Additions	-	6,000	11,139	11,681	28,820

As at 31 March 2025	20,320	6,000	29,020	24,482	79,822

Depreciation
As at 1 April 2024	11,997	-	9,659	6,327	27,983
Provided during the period	1,665	1,200	3,872	3,631	10,368

As at 31 March 2025	13,662	1,200	13,531	9,958	38,351

Net Book Value
As at 31 March 2025	6,658	4,800	15,489	14,524	41,471

As at 1 April 2024	8,323	-	8,222	6,474	23,019

6. Stocks

	2025	2024
	£	£
Materials	125,000	35,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	226,556	31,075
Other debtors	58,543	26,561

	285,099	57,636

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	448,360	18,800
Other creditors	9,196	10,273
Taxation and social security	146,018	44,825

	603,574	73,898

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Somer Health Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Directors	Mr Husam Jafar
	Mr Mohammed Jafar

Company Number	12018999

Registered Office	Unit 10 Willowbrook Technology Park
	Crickhowell Road
	St Mellons
	Cardiff
	CF3 0EF

Accountants	Synergy Accountancy Services LLP
	Chartered Certified Accountants
	378 Walsall Road
	Perry Barr
	Birmingham
	B42 2LX