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REGISTERED NUMBER: 09341945 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Arks Medical Services Limited

Arks Medical Services Limited (Registered number: 09341945)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Arks Medical Services Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | A Sinha

| REGISTERED OFFICE: | 25 Manning Road

| Bury St Edmunds

| Suffolk

| IP32 7GF

| REGISTERED NUMBER: | 09341945 (England and Wales)

| ACCOUNTANTS: | Palak Services Limited

| 80 Woodrush Way

| Romford

| Essex

| RM6 5BL

Arks Medical Services Limited (Registered number: 09341945)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,561 |  | 2,111 |  |

CURRENT ASSETS

Debtors | 5 | 12,324 |  | 9,644 |  |

Cash at bank | 445,914 |  | 396,695 |  |

458,238 |  | 406,339 |  |

CREDITORS

Amounts falling due within one year | 6 | 23,674 |  | 28,296 |  |

NET CURRENT ASSETS | 434,564 |  | 378,043 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 436,125 |  | 380,154 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | 436,025 |  | 380,054 |  |

SHAREHOLDERS' FUNDS | 436,125 |  | 380,154 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Arks Medical Services Limited (Registered number: 09341945)

Balance Sheet - continued

31 December 2025

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 March 2026 and were signed by:

A Sinha - Director

Arks Medical Services Limited (Registered number: 09341945)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Arks Medical Services 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover represents amounts receivable for fees in respect of treatment provided to the patients. Revenue is recognised upon completion of the treatment or in case of multiple stage treatment, upon completion of each stage of treatment.

| Tangible fixed assets

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

| Computer equipment | - | 25% on cost

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Arks Medical Services Limited (Registered number: 09341945)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,198 |  |

| DEPRECIATION

| At 1 January 2025 | 87 |  |

| Charge for year | 550 |  |

| At 31 December 2025 | 637 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,561 |  |

| At 31 December 2024 | 2,111 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 9,324 |  | 6,644 |  |

| Other debtors | 3,000 |  | 3,000 |  |

12,324 |  | 9,644 |  |

Arks Medical Services Limited (Registered number: 09341945)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | - |  | 1 |  |

| Tax | 22,406 |  | 22,450 |  |

| Directors' current accounts | 18 |  | 4,595 |  |

| Accrued expenses | 1,250 |  | 1,250 |  |

23,674 |  | 28,296 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

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

8. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 380,054 |  |

| Profit for the year | 68,671 |  |

| Dividends | (12,700 | ) |

| At 31 December 2025 | 436,025 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| A Sinha

| Balance outstanding at start of year | (4,595 | ) | (2,197 | ) |

| Amounts advanced | 4,577 |  | (2,398 | ) |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (18 | ) | (4,595 | ) |

10. | RELATED PARTY DISCLOSURES

| Included in other debtors is an amount of £3,000 owed to the company by Ishani Colours Ltd, a company under common control.

Arks Medical Services Limited (Registered number: 09341945)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is A Sinha.