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COMPANY REGISTRATION NUMBER: 13631641

WD Diagnostics Limited

Filleted Unaudited Financial Statements

30 September 2025

WD Diagnostics Limited

Financial Statements

Year ended 30 September 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

WD Diagnostics Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 140,456 | 138,859
Investments | 6 |  | 60,000 | 60,000
|  | --------- | ---------
|  | 200,456 | 198,859

Current assets

Debtors | 7 | 572,658 |  | 258,002
Cash at bank and in hand | 87,751 |  | 121,442
| --------- |  | ---------
| 660,409 |  | 379,444

Creditors: amounts falling due within one year | 8 | 138,983 |  | 176,446
| --------- |  | ---------
Net current assets |  | 521,426 | 202,998
|  | --------- | ---------
Total assets less current liabilities |  | 721,882 | 401,857
|  | --------- | ---------
Net assets |  | 721,882 | 401,857
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 721,880 | 401,855
|  | --------- | ---------
Shareholders funds |  | 721,882 | 401,857
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

WD Diagnostics Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 7 January 2026 , and are signed on behalf of the board by:

A N A Tamimi |
Director |

Company registration number: 13631641

WD Diagnostics Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Watersplash Mews, Borehamwood, England, WD6 4DH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 3 years straight line

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Freehold property | Plant and machinery | Total
| £ | £ | £
Cost |  |  |
At 1 October 2024 | 135,898 | 5,922 | 141,820
Additions | – | 3,394 | 3,394
| --------- | ------- | ---------
At 30 September 2025 | 135,898 | 9,316 | 145,214
| --------- | ------- | ---------
Depreciation |  |  |
At 1 October 2024 | – | 2,961 | 2,961
Charge for the year | – | 1,797 | 1,797
| --------- | ------- | ---------
At 30 September 2025 | – | 4,758 | 4,758
| --------- | ------- | ---------
Carrying amount |  |  |
At 30 September 2025 | 135,898 | 4,558 | 140,456
| --------- | ------- | ---------
At 30 September 2024 | 135,898 | 2,961 | 138,859
| --------- | ------- | ---------

Within freehold property, the company owns investment property with a market value of £135,898.
6. Investments

| Shares in participating interests
| £
Cost |
At 1 October 2024 and 30 September 2025 | 60,000
| --------
Impairment |
At 1 October 2024 and 30 September 2025 | –
| --------

Carrying amount |
At 30 September 2025 | 60,000
| --------
At 30 September 2024 | 60,000
| --------

The above investment relates to a 33% shareholding in CYA Medical Ltd.
7. Debtors

| 2025 | 2024
| £ | £
Other debtors | 572,658 | 258,002
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 131,318 | 131,825
Other creditors | – | 36,000
Other creditors | 7,665 | 8,621
| --------- | ---------
| 138,983 | 176,446
| --------- | ---------

9. Related party transactions
At the year end, the company owed the director £5,300 (2024: £6,371).