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Registered Number: 13208350
APG HEALTHCARE EAST AFRICA LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2024 End date: 31 December 2024

APG HEALTHCARE EAST AFRICA LIMITED Contents Page For the year ended 31 December 2024
Statement of financial position | 1
Notes to the financial statements | 2

APG HEALTHCARE EAST AFRICA LIMITED Statement of Financial Position As at 31 December 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 2,394,445 |  | 2,169,600
|  | 2,394,445 |  | 2,169,600
Current assets |  |  |
Debtors |  | 2,640,973 |  | 1,302,719
Investments |  | 79,815,588 |  | 72,320,687
Cash at bank and in hand |  | 518,924 |  | 729,046
|  | 82,975,485 |  | 74,352,452
Creditors: amount falling due within one year |  | (4,092,142) |  | (2,406,259)
Net current assets |  | 78,883,343 |  | 71,946,193
Total assets less current liabilities |  | 81,277,788 |  | 74,115,793
Net assets |  | 81,277,788 |  | 74,115,793
Capital and reserves |  |  |
Called up share capital |  | 82,209,385 |  | 74,489,700
Profit and loss account |  | (931,597) |  | (373,907)
Shareholders' funds |  | 81,277,788 |  | 74,115,793
For the year ended 31 December 2024 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 17 March 2026 and were signed on its behalf by:
------------------------------- Nikhil Ranjan SENGUPTA Director
1

APG HEALTHCARE EAST AFRICA LIMITED Notes to the Abridged Financial Statements For the year ended 31 December 2024
General Information APG HEALTHCARE EAST AFRICA LIMITED is a private company, limited by shares, registered in , registration number 13208350, registration address 104 COLLEGE ROAD, GROUND FLOOR, VYMAN HOUSE MIDDLESEX, HA1 1BQ. 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. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Development expenditures Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Current asset investments Current asset investments are stated at the lower of cost and net realisable value.
2. | Average number of employees Average number of employees during the year was 0 (2023 : 0).
3. | Intangible fixed assets
Cost | Research and Development |  | Total
| £ |  | £
At 01 January 2024 | - |  | -
Additions | 2,394,445 |  | 2,394,445
Disposals | - |  | -
At 31 December 2024 | 2,394,445 |  | 2,394,445
Amortisation
At 01 January 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 December 2024 | - |  | -
Net book values
At 31 December 2024 | 2,394,445 |  | 2,394,445
At 31 December 2023 | - |  | -
2