2025-01-01 2025-12-31 false Capium Accounts Production 1.1 13784490 2025-01-01 2025-12-31 13784490 bus:AbridgedAccounts 2025-01-01 2025-12-31 13784490 bus:FRS102 2025-01-01 2025-12-31 13784490 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13784490 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13784490 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13784490 2025-01-01 2025-12-31 13784490 2025-12-31 13784490 bus:RegisteredOffice 2025-01-01 2025-12-31 13784490 core:WithinOneYear 2025-12-31 13784490 core:AfterOneYear 2025-12-31 13784490 1 2025-01-01 2025-12-31 13784490 bus:Director1 2025-01-01 2025-12-31 13784490 bus:Director1 2025-12-31 13784490 bus:Director1 2024-01-01 2024-12-31 13784490 bus:Director2 2025-01-01 2025-12-31 13784490 bus:Director2 2025-12-31 13784490 bus:Director2 2024-01-01 2024-12-31 13784490 2024-01-01 13784490 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 13784490 2024-01-01 2024-12-31 13784490 2024-12-31 13784490 core:WithinOneYear 2024-12-31 13784490 core:AfterOneYear 2024-12-31 13784490 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 13784490 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 13784490 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 13784490 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 13784490 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 13784490 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 13784490 core:Non-currentFinancialInstruments 2025-12-31 13784490 core:Non-currentFinancialInstruments 2024-12-31 13784490 core:RetainedEarningsAccumulatedLosses 2025-12-31 13784490 core:RetainedEarningsAccumulatedLosses 2024-12-31 13784490 dpl:Item1 2025-01-01 13784490 dpl:Item1 2025-12-31 13784490 dpl:Item1 2024-01-01 13784490 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 13784490
SMD HEALTHCARE LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

SMD HEALTHCARE LIMITED Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

SMD HEALTHCARE LIMITED Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. CARE ACCOUNTS LTD 31 December 2025 .................................................... CARE ACCOUNTS LTD SUITE S2 102 KIRKSTALL ROAD LEEDS LS3 1JA 10 February 2026 1

SMD HEALTHCARE LIMITED Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 5,089 |  | 6,039
Cash at bank and in hand |  | 4,565 |  | 7,452
|  | 9,654 |  | 13,491
Creditors: amount falling due within one year |  | (2,056) |  | (1,496)
Net current assets |  | 7,598 |  | 11,995
Total assets less current liabilities |  | 7,598 |  | 11,995
Net assets |  | 7,598 |  | 11,995
Capital and reserves |  |  |
Profit and loss account |  | 7,598 |  | 11,995
Shareholders' funds |  | 7,598 |  | 11,995
For the year ended 31 December 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 10 February 2026 and were signed on its behalf by:
------------------------------- DUMITRIU Stefania Mirela Director
2

SMD HEALTHCARE LIMITED Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information SMD HEALTHCARE LIMITED is a private company, limited by shares, registered in , registration number 13784490, registration address Flat 7 81 Daisy Hill, Dewsbury, WF13 1LT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3