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REGISTERED NUMBER: 08164920 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

Ghada-Temi Limited

Ghada-Temi Limited (Registered number: 08164920)

Contents of the Financial Statements

for the Year Ended 31st August 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Ghada-Temi Limited (Registered number: 08164920)

Balance Sheet

31st August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 268 |  | 535 |  |

CURRENT ASSETS

Cash at bank | 151 |  | 629 |  |

CREDITORS

Amounts falling due within one year | 5 | 38,942 |  | 28,223 |  |

NET CURRENT LIABILITIES | (38,791 | ) | (27,594 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (38,523 | ) | (27,059 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | (4,755 | ) | (13,891 | ) |

PROVISIONS FOR LIABILITIES | (51 | ) | (102 | ) |

NET LIABILITIES | (43,329 | ) | (41,052 | ) |

CAPITAL AND RESERVES

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

Retained earnings | (43,429 | ) | (41,152 | ) |

SHAREHOLDERS' FUNDS | (43,329 | ) | (41,052 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd April 2026 and were signed on its behalf by:

Dr T Metseagharun - Director

Ghada-Temi Limited (Registered number: 08164920)

Notes to the Financial Statements

for the Year Ended 31st August 2025

1. | COMPANY INFORMATION

| Ghada-Temi Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08164920

| Registered office: | The Lexicon

| Mount Street

| Manchester

| M2 5NT

| 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.

| Tangible fixed assets

| Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

| Fixtures and Fittings - 25% on cost

| 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 the profit or loss.

| 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.

| Negative current liabilities

| The company continues to trade in the area of medical provision and the directors expects that this will generate profits in the future. The company currently is in a net current liabilities position. The directors will continue to support the company for the foreseeable future.

| On this basis the director has adopted the going concern basis of accounting in preparing the financial statements"

3. | EMPLOYEES AND DIRECTORS

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

Ghada-Temi Limited (Registered number: 08164920)

Notes to the Financial Statements - continued

for the Year Ended 31st August 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1st September 2024

| and 31st August 2025 | 1,610 |  |

| DEPRECIATION

| At 1st September 2024 | 1,075 |  |

| Charge for year | 267 |  |

| At 31st August 2025 | 1,342 |  |

| NET BOOK VALUE

| At 31st August 2025 | 268 |  |

| At 31st August 2024 | 535 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 9,000 |  | 9,000 |  |

| Directors' current accounts | 29,239 |  | 18,539 |  |

| Accrued expenses | 703 |  | 684 |  |

38,942 |  | 28,223 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans - 2-5 years | 4,755 |  | 13,891 |  |

| The bounce back loan is government backed for the first year and interest is charged at 2.5% for the rest of the loan term, which is up to a maximum of 6 years.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 50 | Ordinary | 1 | 50 |  | 50 |  |

| 50 | Ordinary | 1 | 50 |  | 50 |  |

100 |  | 100 |  |

Ghada-Temi Limited (Registered number: 08164920)

Notes to the Financial Statements - continued

for the Year Ended 31st August 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Dr T Metseagharun

| Balance outstanding at start of year | (18,539 | ) | (10,551 | ) |

| Amounts advanced | 800 |  | 450 |  |

| Amounts repaid | (11,500 | ) | (8,438 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (29,239 | ) | (18,539 | ) |

| The loan is repayable on demand and no interest was charged during the year.

9. | CONTROL

| The company is controlled by the director Dr G Temi-Metseagharun by virtue of her holding of the total share capital.