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REGISTERED NUMBER: 07915134 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 31 JANUARY 2026

FOR

ESSENTIAL SUPPLEMENTARY MEDICAL

INSURANCE LIMITED

ESSENTIAL SUPPLEMENTARY MEDICAL

INSURANCE LIMITED (REGISTERED NUMBER: 07915134)

CONTENTS OF THE FINANCIAL STATEMENTS

for the period 1 January 2025 to 31 January 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

ESSENTIAL SUPPLEMENTARY MEDICAL

INSURANCE LIMITED

COMPANY INFORMATION

for the period 1 January 2025 to 31 January 2026

| DIRECTORS: | Mrs E Jackson

| M T Brown

| P M Tripp

| J Tripp

| W P G Tripp

| REGISTERED OFFICE: | 5th Floor

| Palladium House

| 1-4 Argyll Street

| London

| W1F 7TA

| REGISTERED NUMBER: | 07915134 (England and Wales)

| ACCOUNTANTS: | Thorne Lancaster Parker

| 5th Floor

| Palladium House

| 1-4 Argyll Street

| London

| W1F 7TA

ESSENTIAL SUPPLEMENTARY MEDICAL

INSURANCE LIMITED (REGISTERED NUMBER: 07915134)

STATEMENT OF FINANCIAL POSITION

31 January 2026

| 2026 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 5 | - |  | 1,371 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 218,792 |  |

Cash at bank | 105,853 |  | 265,045 |  |

105,853 |  | 483,837 |  |

CREDITORS

Amounts falling due within one year | 7 | (60,804 | ) | (297,253 | ) |

NET CURRENT ASSETS | 45,049 |  | 186,584 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 45,049 |  | 187,955 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 225,100 |  | 225,100 |  |

Retained earnings | (180,051 | ) | (37,145 | ) |

SHAREHOLDERS' FUNDS | 45,049 |  | 187,955 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 March 2026 and were signed on its behalf by:

Mrs E Jackson - Director

ESSENTIAL SUPPLEMENTARY MEDICAL

INSURANCE LIMITED (REGISTERED NUMBER: 07915134)

NOTES TO THE FINANCIAL STATEMENTS

for the period 1 January 2025 to 31 January 2026

1. | STATUTORY INFORMATION

| Essential Supplementary Medical Insurance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Revenue recognition

| Revenue is recognised at the fair value of the consideration received or receivable for the provision of services to external customers in the ordinary nature of the business. The fair value of the consideration takes into account trade discounts, settlement discounts and volume rebates.

| Revenue represents brokerage and commissions arising on insurance business.

| Brokerage and commissions are recognised at the inception date of the insurance.

| Tangible fixed assets

| Property, plant and equipment are initially measured at cost (or deemed cost) and are subsequently measured at cost or valuation, net of depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration initially recorded at cost.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings |  | 25% on cost |  |

| Computer equipment |  | 33% on cost |  |

| Website development |  | 25% on cost |  |

ESSENTIAL SUPPLEMENTARY MEDICAL

INSURANCE LIMITED (REGISTERED NUMBER: 07915134)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 January 2025 to 31 January 2026

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation expense for the period comprises current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case tax is also recognised in other comprehensive income or directly in equity respectively.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax

| Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

| Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences which are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that the directors consider that it probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to income on a straight-line basis over the term of the lease.

ESSENTIAL SUPPLEMENTARY MEDICAL

INSURANCE LIMITED (REGISTERED NUMBER: 07915134)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 January 2025 to 31 January 2026

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has chosen to adopt Section 11 of FRS 102 in respect of financial instruments as it has only basic financial instruments.

| Basic financial assets

| Trade debtors, other debtors and bank balances, which are due within one year are initially recognised at transaction price and subsequently carried at amortised cost being the transaction price less any amounts settled and any impairment losses.

| At the end of each reporting period basic financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| A financial asset is derecognised only when the contractual rights to cash flows expire or are settled, or substantially all the risks and rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Basic financial liabilities

| Financial liabilities are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into an equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Trade creditors, other creditors and loans from directors are initially recognised at transaction price and subsequently carried at amortised cost, being transaction price less any amounts settled.

| Bank overdrafts and invoice discounting facility are presented within creditors: amounts falling due within one year.

| Other loans are initially recognised at the transaction price, including transaction costs and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and other similar charges.

| Basic financial liabilities are derecognised when the contractual obligation is discharged, cancelled or expired.

| Equity instruments

| The ordinary share capital of the company is classified as equity and recorded at fair value of the cash or other resources received or receivable, net of direct costs of issuing the equity instruments.

| Cash and cash equivalents

| Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 6 (2024 - 6 ) .

ESSENTIAL SUPPLEMENTARY MEDICAL

INSURANCE LIMITED (REGISTERED NUMBER: 07915134)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 January 2025 to 31 January 2026

5. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| and |  | Website |  | Computer |

| fittings |  | development |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 2,195 |  | 3,491 |  | 14,060 |  | 19,746 |  |

| Disposals | (2,195 | ) | - |  | (14,060 | ) | (16,255 | ) |

| At 31 January 2026 | - |  | 3,491 |  | - |  | 3,491 |  |

| DEPRECIATION

| At 1 January 2025 | 2,195 |  | 3,491 |  | 12,689 |  | 18,375 |  |

| Charge for period | - |  | - |  | 548 |  | 548 |  |

| Eliminated on disposal | (2,195 | ) | - |  | (13,237 | ) | (15,432 | ) |

| At 31 January 2026 | - |  | 3,491 |  | - |  | 3,491 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  | - |  | - |  | - |  |

| At 31 December 2024 | - |  | - |  | 1,371 |  | 1,371 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2024 |

£ | £ |

| Trade debtors | - |  | 215,038 |  |

| Prepayments and accrued income | - |  | 3,754 |  |

- |  | 218,792 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2024 |

£ | £ |

| Social security and other taxes | - |  | 633 |  |

| Other creditors | 1,147 |  | 74,218 |  |

| Directors loan account | 59,480 |  | 222,302 |  |

| Accruals and deferred income | 177 |  | 100 |  |

60,804 |  | 297,253 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 225,000 | Ordinary B | £1 | 225,000 |  | 225,000 |  |

225,100 |  | 225,100 |  |

ESSENTIAL SUPPLEMENTARY MEDICAL

INSURANCE LIMITED (REGISTERED NUMBER: 07915134)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 January 2025 to 31 January 2026

8. | CALLED UP SHARE CAPITAL - continued

| The ordinary shares carry voting rights and there are no restrictions on repayment of capital and distribution of dividends.

| The ordinary B shares carry no voting rights and these shares do not carry any rights on winding up apart from the return of capital.

9. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.