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COOLREACH HEALTHCARE LOGISTICS LIMITED

Registered Number
14849300
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

COOLREACH HEALTHCARE LOGISTICS LIMITED
Company Information
for the period from 1 June 2024 to 31 December 2024

Directors | BHAGAT, Sanjeev Kumar
| MADANI, Tushar Pramodkumar
| SHETH, Alok Sharad

Registered Address | 19 Village Way
| Pinner
| HA5 5AB

Registered Number | 14849300 (England and Wales)

COOLREACH HEALTHCARE LOGISTICS LIMITED
Balance Sheet as at
31 December 2024

| Notes | 31 Dec 2024 |  | 31 May 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,710 |  |  |  | 3,685
|  |  |  | 3,710 |  |  |  | 3,685
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | - |  |  |  | 18,161 |  |
Debtors |  | 8,080 |  |  |  | 13,031 |  |
Cash at bank and on hand |  | 23,356 |  |  |  | 8,892 |  |
|  | 31,436 |  |  |  | 40,084 |  |
Creditors amounts falling due within one year | 5 | (411,775) |  |  |  | (202,171) |  |
Net current assets (liabilities) |  |  |  | (380,339) |  |  |  | (162,087)
Total assets less current liabilities |  |  |  | (376,629) |  |  |  | (158,402)
Net assets |  |  |  | (376,629) |  |  |  | (158,402)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 5,000 |  |  |  | 5,000
Profit and loss account |  |  |  | (381,629) |  |  |  | (163,402)
Shareholders' funds |  |  |  | (376,629) |  |  |  | (158,402)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 April 2026, and are signed on its behalf by:
BHAGAT, Sanjeev Kumar Director
MADANI, Tushar Pramodkumar Director
SHETH, Alok Sharad Director Registered Company No. 14849300

COOLREACH HEALTHCARE LOGISTICS LIMITED
Notes to the Financial Statements
for the period ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities. During this period the year end date for the company is changed to bring it in line with the parent company's year end date so the financial statements presented are for a period shorter than 12 months. As a result, the comparative figures are not directly comparable with those for the current period.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services and is recognised at the point when services are rendered.

| Operating leases
--- | ---
| Rentals payable under operating lease, including any lease incentive received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative time pattern in which economic benefits from the lease asset are consumed.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment (included in Office equipment) - 25% on cost Office equipment - 20% on cost

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss account.

| Financial instruments
--- | ---
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Share capital
--- | ---
| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they no longer at the discretion of the company.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2024
| Average number of employees during the year | 5 |  | 5

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 24 | - |  | 4,448 |  | 4,448
| Additions | - |  | 734 |  | 734
| At 31 December 24 | - |  | 5,182 |  | 5,182
| Depreciation and impairment
| At 01 June 24 | - |  | 763 |  | 763
| Charge for year | 708 |  | - |  | 708
| Other adjustments | - |  | 1 |  | 1
| At 31 December 24 | 708 |  | 764 |  | 1,472
| Net book value
| At 31 December 24 | (708) |  | 4,418 |  | 3,710
| At 31 May 24 | - |  | 3,685 |  | 3,685

4. | Stocks
--- | ---

|  | 2024 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | - |  | 18,161
| Total | - |  | 18,161

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 16,430 |  | 8,554
| Bank borrowings and overdrafts | 43 |  | -
| Amounts owed to related parties | 368,060 |  | 173,060
| Taxation and social security | 7,097 |  | 1,304
| Other creditors | 20,145 |  | 17,453
| Accrued liabilities and deferred income | - |  | 1,800
| Total | 411,775 |  | 202,171

6. | Operating lease commitments
--- | ---
| At the period end, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £21,600 (2023: £21,600).

7. | Related party transactions
--- | ---
| Included in creditors due within one year is an amount of £368,060 (May 2024: £173,060) due to the parent company Euro Lifecare Ltd. Included in other creditors at the period end is an amount of £20,145 (May 2024: £17,453) due to Director, T Madani.

8. | Parent-subsidiary relationships
--- | ---
| The company's parent company is Euro Lifecare Ltd, a company registered in England and Wales and its registered office address is 2nd Floor 19 Margaret Street, London, England, W1W 8RR.