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Registration number: 04913718

UKS Health Group Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

UKS Health Group Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 9

UKS Health Group Limited

Company Information

Directors | Mrs Victoria Simister Mr Gordon Simister Mr Michael Simister

Company secretary | Mrs Victoria Simister

Registered office | 61 Washway Road Sale Manchester M33 7SS

Accountants | Williamson Croft Accountants Limited Chartered Certified AccountantsYork House 20 York Street Manchester M2 3BB

UKS Health Group Limited

Directors' Report for the Year Ended 31 March 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors of the company

The directors who held office during the year were as follows:

Mrs Victoria Simister - Company secretary and director

Mr Gordon Simister

Mr Michael Simister

Principal activity

The principal activity of the company is is that of a treatment supplier to the medico-legal industry.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 4 February 2026 and signed on its behalf by:

......................................... Mr Gordon Simister Director

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
UKS Health Group Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of UKS Health Group Limited for the year ended 31 March 2025 as set out on pages 4 to 9 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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of UKS Health Group Limited, as a body, in accordance with the terms of our engagement letter dated 03 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of UKS Health Group Limited and state those matters that we have agreed to state to the Board of Directors of UKS Health Group Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than UKS Health Group Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that UKS Health Group Limited 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 of UKS Health Group Limited. You consider that UKS Health Group Limited 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 UKS Health Group Limited. 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 statutory accounts.

......................................
Williamson Croft Accountants Limited
Chartered Certified Accountants
York House
20 York Street
Manchester
M2 3BB

4 February 2026

UKS Health Group Limited

(Registration number: 04913718)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 368,984 | 416,102
Current assets |  |  |
Debtors | 5 | 2,546,027 | 2,407,140
Cash at bank and in hand |  | 10,701 | 212,993
|  | 2,556,728 | 2,620,133
Creditors: Amounts falling due within one year | 6 | (1,855,228) | (2,022,307)
Net current assets |  | 701,500 | 597,826
Total assets less current liabilities |  | 1,070,484 | 1,013,928
Creditors: Amounts falling due after more than one year | 6 | (45,017) | (145,013)
Provisions for liabilities |  | (11,429) | (16,602)
Net assets |  | 1,014,038 | 852,313
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 1,013,938 | 852,213
Shareholders' funds |  | 1,014,038 | 852,313

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 4 February 2026 and signed on its behalf by:

......................................... Mr Gordon Simister Director

UKS Health Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
61 Washway Road
Sale
Manchester
M33 7SS
United Kingdom

These financial statements were authorised for issue by the Board on 4 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company.

Summary of disclosure exemptions

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.
Turnover is generated from the sale, service and rental of mobility scooters and is recognised when goods are
delivered and legal title is passed.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

UKS Health Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold Improvements | Straight line, 5% on cost
Plant and Machinery | Straight line,10% on cost
Fixtures and Fittings | Straight line,10% on cost
Office Equipment | Straight line, 33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

UKS Health Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 27 (2024 - 26).

UKS Health Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 April 2024 | 528,527 | 88,393 | 155,141 | 772,061
At 31 March 2025 | 528,527 | 88,393 | 155,141 | 772,061
Depreciation
At 1 April 2024 | 178,833 | 74,314 | 102,812 | 355,959
Charge for the year | 26,427 | 5,177 | 15,514 | 47,118
At 31 March 2025 | 205,260 | 79,491 | 118,326 | 403,077
Carrying amount
At 31 March 2025 | 323,267 | 8,902 | 36,815 | 368,984
At 31 March 2024 | 349,694 | 14,079 | 52,329 | 416,102

Included within the net book value of land and buildings above is £323,267 (2024 - £349,694) in respect of long leasehold land and buildings.

5 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 1,299,363 | 1,126,698
Amounts owed by related parties |  | 1,200,000 | 1,236,000
Prepayments and accrued income |  | 46,664 | 44,442
|  | 2,546,027 | 2,407,140

UKS Health Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 180,429 | 242,388
Trade creditors |  | 658,603 | 968,684
Taxation and social security |  | 212,568 | 126,484
Accruals and deferred income |  | 785,197 | 635,609
Other creditors |  | 18,431 | 49,142
|  | 1,855,228 | 2,022,307

Included within loans and borrowings less than one year is £80,433 (2024: £142,393). This relates to an invoice finance facility which is secured by way of a fixed and floating charge and negative pledge.

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 45,017 | 145,013

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 50 | 50 | 50 | 50
Ordinary B of £1 each | 10 | 10 | 10 | 10
Ordinary C of £1 each | 10 | 10 | 10 | 10
Ordinary D of £1 each | 30 | 30 | 30 | 30
| 100 | 100 | 100 | 100

8 | Parent and ultimate parent undertaking

The company's immediate parent is Simister Holdings Ltd, incorporated in England and Wales.