BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company during the year was that of letting and operating of own or leased real estate. 2 February 2026 1 1 NI624359 2025-07-31 NI624359 2024-07-31 NI624359 2023-07-31 NI624359 2024-08-01 2025-07-31 NI624359 2023-08-01 2024-07-31 NI624359 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI624359 uk-curr:PoundSterling 2024-08-01 2025-07-31 NI624359 uk-bus:AbridgedAccounts 2024-08-01 2025-07-31 NI624359 uk-core:ShareCapital 2025-07-31 NI624359 uk-core:ShareCapital 2024-07-31 NI624359 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI624359 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 NI624359 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 NI624359 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 NI624359 uk-bus:FRS102 2024-08-01 2025-07-31 NI624359 2024-08-01 2025-07-31 NI624359 uk-bus:Director1 2024-08-01 2025-07-31 NI624359 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

PA McKeever Healthcare Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 July 2025

PA McKeever Healthcare Ltd

DIRECTOR'S REPORT

for the financial year ended 31 July 2025

The director presents his report and the unaudited financial statements for the financial year ended 31 July 2025.

Principal Activity

The principal activity of the company during the year was that of letting and operating of own or leased real estate.

Director

The director who served during the financial year is as follows:

Mr. Paul McKeever

There were no changes in shareholdings between 31 July 2025 and the date of signing the financial statements.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr. Paul McKeever

Director

2 February 2026

PA McKeever Healthcare Ltd

Company Registration Number: NI624359

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 3,503,492 |  | 3,503,492
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 29,223 |  | 29,223
Cash and cash equivalents |  |  | 9,960 |  | 758
|  |  | ───────── |  | ─────────
|  |  | 39,183 |  | 29,981
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (3,094,367) |  | (3,075,695)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (3,055,184) |  | (3,045,714)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 448,308 |  | 457,778
Creditors:

amounts falling due after more than one year |  |  | (389,321) |  | (413,931)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 58,987 |  | 43,847
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 10 |  | 10
Retained earnings |  |  | 58,977 |  | 43,837
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 58,987 |  | 43,847
|  |  | ═════════ |  | ═════════
These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 2 February 2026

________________________________ |  |  |  |  |
Mr. Paul McKeever |  |  |  |  |
Director |  |  |  |  |

PA McKeever Healthcare Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| PA McKeever Healthcare Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI624359. The registered office of the company is 16 Mount Charles, Belfast, BT7 1NZ. The principal activity of the company during the year was that of letting and operating of own or leased real estate. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Cash flow statement
| The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Abridged Income Statement as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Abridged Income Statement.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was;
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Investment | Total
|  | properties |
|  | £ | £
| Cost
| At 1 August 2024 | 3,503,492 | 3,503,492
|  | ───────── | ─────────
| At 31 July 2025 | 3,503,492 | 3,503,492
|  | ───────── | ─────────
| Depreciation
| At 1 August 2024 | - | -
|  | ───────── | ─────────
| At 31 July 2025 | - | -
|  | ───────── | ─────────
| Net book value
| At 31 July 2025 | 3,503,492 | 3,503,492
|  | ═════════ | ═════════
| At 31 July 2024 | 3,503,492 | 3,503,492
|  | ═════════ | ═════════
| Investment properties acquired during the year ended 31 July 2024 remain valued at their acquisition value. The director is of the opinion that the valuation of the investment property is not materially different from the value presented in the financial statements which is the same as historical cost.

5. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 July 2025.

6. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.