Company registration number 15725555 (England and Wales)
CHRONIC CARE COMPANY HOLDINGS LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CHRONIC CARE COMPANY HOLDINGS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 9
CHRONIC CARE COMPANY HOLDINGS LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Right-of-use assets
4
2,978,559
-
0
Current assets
Debtors
5
629,017
100
Cash at bank and in hand
70,103
-
0
699,120
100
Creditors: amounts falling due within one year
6
(1,298,066)
(173,510)
Net current liabilities
(598,946)
(173,410)
Total assets less current liabilities
2,379,613
(173,410)
Creditors: amounts falling due after more than one year
7
(3,348,380)
-
0
Net liabilities
(968,767)
(173,410)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(968,867)
(173,510)
Total equity
(968,767)
(173,410)

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 April 2026 and are signed on its behalf by:
I H H H Almarzooqi
Director
Company registration number 15725555 (England and Wales)
CHRONIC CARE COMPANY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Chronic Care Company Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Africa House, 70 Kingsway, London, WC2B 6AH.

1.1
Reporting period

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

The company has incurred a loss of £795,357 (2024: £173,510) for the year and has net current liabilities of

£968,767 (2024:£173,410) as at the balance sheet date. Included within these liabilities is an amount of

£1,213,407 (2024:£116,241) owed to group companies.

The company is reliant on the ongoing financial support of its parent company, which has confirmed that it will provide such support as is necessary to enable the company to meet its obligations as they fall due for at least 12 months from the date of approval of these financial statements.

The directors have also reviewed the company’s forecasts and budgets for the 12-month period following the approval of the financial statements and are confident that the company will have adequate resources to continue in operational existence for the foreseeable future.

Accordingly, the financial statements have been prepared on a going concern basis.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses,or if held under a lease,over the lease team.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Leasehold improvements
Over the life of the lease

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

CHRONIC CARE COMPANY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified 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.

CHRONIC CARE COMPANY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts 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. A m ounts 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.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Leases
As lessee

At inception, the company assesses whether a contract is, or contains, a lease. A lease arises where the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control of the use of an asset occurs where the company has both the right to direct the use of the asset, and the right to obtain substantially all the economic benefits from that use.

Where a tangible asset is acquired through a lease, the company recognises a right-of-use asset and a lease liability at the lease commencement date. Right-of-use assets are shown on the Balance sheet separately from other tangible assets.

CHRONIC CARE COMPANY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -

The right-of-use asset is initially measured at cost, which comprises the initial measurement of the lease liability adjusted for lease payments made at or before the commencement date less any lease incentives or grants received, plus initial direct costs and an estimate of the cost of obligations to dismantle, remove or restore the underlying asset and the site on which it is located.

The right-of-use asset is subsequently adjusted for remeasurements of the lease liability and applies the relevant cost model, fair value model or revaluation model as set out within the accounting policies for the applicable asset class. Where the cost model is applied, the asset is depreciated from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term, and is periodically reduced by impairment losses, if any.

The lease liability is initially measured at the present value of the lease payments that are unpaid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the company's incremental borrowing rate or the company’s obtainable borrowing rate. Lease payments included in the measurement of the lease liability comprise fixed payments less any lease incentives receivable, variable lease payments that depend on an index or a rate, amounts expected to be payable under residual value guarantees, the exercise price of any purchase options that the company is reasonably certain to exercise, and any penalties for early termination of a lease.

At each financial period end, the lease liability is adjusted to reflect payments made and interest accrued. Also, the lease liability is remeasured to reflect lease modifications and any changes to the factors considered at initial measurement, as set out above. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or recognised in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.

The company has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery that have a lease term of 12 months or less, or for leases of low-value assets including IT equipment. The payments associated with these leases are recognised in profit or loss on a straight-line basis over the lease term.

2
Change in accounting policy

During the year, the company early adopted the Periodic Review 2024 amendments to FRS 102, effective for accounting periods beginning on or after 1 January 2026. The principal change relates to Section 20 – Leases, which requires lessees to recognise a right-of-use asset and corresponding lease liability for most lease arrangements. The directors consider that applying the revised standard provides more reliable and relevant information by reflecting the substance of lease transactions on the balance sheet and presenting a clearer view of the company’s financial position and lease obligations.

The company’s revised accounting policies are set out in note 1 and the adjustment for each financial statement line item affected by the new accounting policy is set out below.

CHRONIC CARE COMPANY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
2
Change in accounting policy
(Continued)
- 6 -
Current year adjustments as a result of applying the Periodic Review 2024
2025
Cumulative effect on the opening balance of retained earnings
£
Increase/(decrease) in retained earnings:
- Effect of amendments to FRS 102 Section 20 - Leasing
-
- Effect of amendments to FRS 102 Section 23 - Revenue
-
Total adjustment
-
Effect on current year profit or loss
Arising from amendments to FRS 102 Section 20 - Leasing:
- Increase in profit or loss
-
Arising from amendments to FRS 102 Section 23 - Revenue:
- Increase in total revenue
-
- Increase in profit or loss
-
Total effect on profit or loss
-
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
CHRONIC CARE COMPANY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Tangible fixed assets
Land and buildings
£
Cost
At 1 January 2025
-
0
Additions
3,279,147
At 31 December 2025
3,279,147
Depreciation and impairment
At 1 January 2025
-
0
Depreciation charged in the year
300,588
At 31 December 2025
300,588
Carrying amount analysed between owned assets and right-of-use assets
At 31 December 2025
Owned assets
-
Right-of-use assets
2,978,559
2,978,559
-
0

Tangible fixed assets includes right-of-use assets, as follows:

Land and buildings
£
Net carrying value at 1 January 2025
-
Additions
3,279,147
Depreciation charge
(300,588)
Net carrying value at 31 December 2025
2,978,559
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
100
100
Other debtors
72,707
-
0
72,807
100
CHRONIC CARE COMPANY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5
Debtors
(Continued)
- 8 -
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
556,210
-
0
Total debtors
629,017
100
6
Creditors: amounts falling due within one year
2025
2024
£
£
Lease liabilities
48,601
-
0
Trade creditors
11,720
44,449
Amounts owed to group undertakings
1,231,407
116,241
Accruals and deferred income
6,338
12,820
1,298,066
173,510
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Lease liabilities
3,348,380
-
0
Creditors which fall due after five years are payable as follows:
Payable by instalments
1,841,834
-

The lease repayments relate to the company’s right-of-use asset in respect of its office premises at 1 Knightsbridge, London.

8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

CHRONIC CARE COMPANY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Audit report information
(Continued)
- 9 -
Senior Statutory Auditor:
Hazel Day BSc (Hons) FCA DChA
Statutory Auditor:
Xeinadin Audit Limited
Date of audit report:
16 April 2026
9
Related party transactions

During the year, the Company incurred expenses that were paid on its behalf by Glucare Integrated Diabetes Center LLC (UAE), a fellow group company. As at the reporting date, the Company owed £259,205 (2024: £116,241) to Glucare Integrated Diabetes Center LLC in respect of these reimbursed costs. The balance is unsecured, interest-free, and repayable on demand.

A loan of £972,202 from the parent company, Chronic Care Company Holdings Ltd (UAE) is unsecured and repayable on demand. Interest on this loan is charged at Sonia bank base rate + 6.78%.

10
Parent company

The company is a 100% subsidiary of Chronic Care Company Holdings Ltd (UAE), which is ultimately owned by the directors Ihsan Almarzooqi and Zeina Abdalla.

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