REGISTERED NUMBER: 03364068 (England and Wales)

Strategic Report, Report of the Director and

Financial Statements for the Period 1 May 2024 to 30 September 2025

for

Easy Care Solutions UK Ltd

Page

Company Information

1

Strategic Report

2

Report of the Director

4

Report of the Independent Auditors

5

Income Statement

9

Other Comprehensive Income

10

Balance Sheet

11

Statement of Changes in Equity

12

Notes to the Financial Statements

13

DIRECTOR:

Sibtain Moledina

SECRETARY:

Mrs Kaniz Moledina

REGISTERED OFFICE:

Two Pitstone Green Business Park

Westfield Road

Pitstone

Buckinghamshire

LU7 9GP

REGISTERED NUMBER:

03364068 (England and Wales)

AUDITORS:

Merali's

Chartered Accountants & Statutory Auditors

Scottish Provident House

76-80 College Road

Harrow

Middlesex

HA1 1BQ

Easy Care solutions is a medium-sized enterprise specializing in healthcare supplies. With over 20 years of industry experience, we have built a strong reputation for providing quality products at competitive prices. Our commitment to customer satisfaction and operational excellence has been the driving force behind our sustained growth and success.

Business Model and Strategy

Our business model is centred around delivering high-quality healthcare supplies efficiently and cost-effectively. Our key strategic pillars include:

Customer-Centric Approach: Prioritizing customer needs by offering excellent service and competitive pricing. Operational Efficiency:

Expanding and optimizing warehouse operations to ensure stock availability and timely delivery.

Market Expansion: Growing our customer base through digital marketing and strategic partnerships.

Sustainability and Compliance: Ensuring our operations align with industry regulations and environmental sustainability practices.

Business Review and Performance

Over the past financial year, Easy Care solutions has achieved significant milestones:

Revenue Growth: Sustained growth due to increased demand for healthcare supplies.

Operational Expansion: Increased warehousing capacity to enhance stock management and distribution.

Customer Satisfaction: Maintained high customer retention rates through service excellence and competitive pricing.

Key Performance Indicators (KPIs) for the Period Ended 30 September 2025

Our strong financial performance reflects our strategic growth and operational efficiency. The key performance indicators for the financial period ending 30 September 2025 are as follows:

Turnover Surge: A remarkable 86% (equivalent to 31% on an annualised 12 month basis) increase in Easy Care Solutions UK Limited turnover compared to 2024, driven by expanded market reach and enhanced product offerings.

Alongside the increase in revenue, Easy Care Solutions’ gross profit margin improved by 3% during the year. This improvement was primarily driven by enhanced selling prices, reflecting effective pricing strategies and disciplined cost management, which together contributed to stronger overall profitability.

Profitability Boost: Easy Care Solutions’ profit before tax increased by 142% during the period (equivalent to 71% on an annualised 12 month basis), reflecting strong financial performance driven by improved operational efficiencies and effective cost management.

Principal Risks and Uncertainties

As with any business, Easy Care Solutions faces several risks:

Supply Chain Disruptions: Risks associated with supplier delays and global supply chain issues.

Regulatory Compliance: Ensuring adherence to healthcare industry standards and regulations.

Economic Factors: Inflation and market fluctuations impacting pricing and costs.

Technological Advancements: Keeping up with innovations to maintain competitiveness in the industry.

Future Prospects and Strategic Outlook

Easy Care Solutions aims to maintain its market position and drive further growth through:

Digital Transformation: Enhancing our online presence and e-commerce capabilities.

Product Diversification: Expanding our product range to meet evolving customer needs.

Sustainable Practices: Implementing environmentally friendly operations and sourcing sustainable materials.

Strategic Partnerships: Collaborating with healthcare institutions and suppliers to strengthen market reach.

Corporate Social Responsibility (CSR)

We are committed to ethical business practices and community engagement. Our CSR initiatives focus on:

Supporting charities and initiatives.

Promoting ethical sourcing and responsible business conduct.

Easy Care Solutions continues to evolve and grow, driven by our passion for quality healthcare supplies and customer satisfaction. With a strong strategic foundation, we are confident in our ability to navigate challenges and seize future opportunities for sustainable success.

ON BEHALF OF THE BOARD:

Sibtain Moledina - Director

24 April 2026

The director presents his report with the financial statements of the company for the period 1 May 2024 to 30 September 2025.

DIVIDENDS

The total dividends paid for the period ended 30 September 2025 was £4,212,141 (2024: £7,500,000).

DIRECTOR

Sibtain Moledina held office during the whole of the period from 1 May 2024 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Strategic Report, the Report of the Director 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). 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 then 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

In the absence of a notice proposing that the appointment be terminated, the auditors, Merali's, are deemed to be reappointed for the next financial year.

ON BEHALF OF THE BOARD:

Sibtain Moledina - Director

24 April 2026

Opinion

We have audited the financial statements of Easy Care Solutions UK Ltd (the 'company') for the period ended 30 September 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit for the period 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.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of director's remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page four, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

- enquiring with management including obtaining and reviewing supporting documentation concerning the company's policies and procedures relating to:

- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance.

- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud.

- the company's controls established to mitigate risks related to fraud or non-compliance with laws and regulations.

-performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

-discussing among the engagement team including tax regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

- obtaining an understanding of the legal and regulatory framework that the company operates in, focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the company. The key laws and regulations we considered in this context included the Companies Act 2006 and Tax legislation.

Audit response to risks identified

As a result of performing the above, we identified revenue recognition including completeness and cut-off; purchases completeness and cutoff; and closing stock existence, completeness, and valuation; as key audit matters/risks.

Our procedures to respond to risks identified included the following:

-In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

-Substantive testing on completeness and cut-off of revenues.

-Substantive testing on completeness and cut-off of purchases.

-Substantive testing on completeness, existence and valuation of the closing stock.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

MPK Merali (Senior Statutory Auditor)

for and on behalf of Merali's

Chartered Accountants & Statutory Auditors

Scottish Provident House

76-80 College Road

Harrow

Middlesex

HA1 1BQ

24 April 2026

TURNOVER

67,154,937

36,064,728

Cost of sales

(53,524,016

)

(29,762,239

)

GROSS PROFIT

13,630,921

6,302,489

Administrative expenses

(4,761,839

)

(2,608,404

)

OPERATING PROFIT

4

8,869,082

3,694,085

Interest receivable and similar income

71

253

8,869,153

3,694,338

Interest payable and similar expenses

5

(10,250

)

(12,267

)

PROFIT BEFORE TAXATION

8,858,903

3,682,071

Tax on profit

6

(2,197,485

)

(953,993

)

PROFIT FOR THE FINANCIAL PERIOD

6,661,418

2,728,078

PROFIT FOR THE PERIOD

6,661,418

2,728,078

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD

6,661,418

2,728,078

FIXED ASSETS

Tangible assets

8

1,756,289

107,152

CURRENT ASSETS

Stocks

9

1,306,792

1,489,362

Debtors

10

2,123,765

1,765,261

Cash at bank

102,266

125,323

3,532,823

3,379,946

CREDITORS

Amounts falling due within one year

11

(2,245,224

)

(3,322,241

)

NET CURRENT ASSETS

1,287,599

57,705

TOTAL ASSETS LESS CURRENT LIABILITIES

3,043,888

164,857

CREDITORS

Amounts falling due after more than one year

12

(132,825

)

(104,797

)

PROVISIONS FOR LIABILITIES

15

(427,867

)

(26,141

)

NET ASSETS

2,483,196

33,919

CAPITAL AND RESERVES

Called up share capital

16

100

100

Retained earnings

17

2,483,096

33,819

SHAREHOLDERS' FUNDS

2,483,196

33,919

The financial statements were approved by the director and authorised for issue on 24 April 2026 and were signed by:

Sibtain Moledina - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 May 2023

100

4,805,741

4,805,841

Changes in equity

Dividends

-

(7,500,000

)

(7,500,000

)

Total comprehensive income

-

2,728,078

2,728,078

Balance at 30 April 2024

100

33,819

33,919

Changes in equity

Dividends

-

(4,212,141

)

(4,212,141

)

Total comprehensive income

-

6,661,418

6,661,418

Balance at 30 September 2025

100

2,483,096

2,483,196

1.	STATUTORY INFORMATION

Easy Care Solutions UK Ltd 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.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows;

•

the requirement of paragraph 3.17(d);

•

the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

•

the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

•

the requirements of paragraphs 29.28(b) and 29.29;

•

the requirement of paragraph 33.7.

Turnover

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

Tangible fixed assets

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

Plant and machinery - 25% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 25% on reducing balance

Plant and machinery (New warehouse) -10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have assessed the company's ability to continue as a going concern, considering its financial position, liquidity, and expected future cash flows.

Based on this assessment, the directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the financial statements have been prepared on a going concern basis, and no material uncertainties have been identified in relation to going concern.

3.	EMPLOYEES AND DIRECTORS

Period

1/5/24

to

Year Ended

30/9/25

30/4/24

£

£

Wages and salaries

2,707,588

1,658,671

Other pension costs

27,474

6,037

2,735,062

1,664,708

The average number of employees during the period was as follows:

Period

1/5/24

to

Year Ended

30/9/25

30/4/24

Management

4

4

Warehouse Staff

36

39

40

43

Period

1/5/24

to

Year Ended

30/9/25

30/4/24

£

£

Director's remuneration

95,938

88,000

4.	OPERATING PROFIT

The operating profit is stated after charging:

Period

1/5/24

to

Year Ended

30/9/25

30/4/24

£

£

Hire of plant and machinery

1,224

-

Other operating leases

364,469

242,600

Depreciation - owned assets

328,209

35,740

Loss on disposal of fixed assets

11,546

-

Auditors' remuneration

21,550

16,150

5.

INTEREST PAYABLE AND SIMILAR EXPENSES

Period

1/5/24

to

Year Ended

30/9/25

30/4/24

£

£

Bank loan interest

6,608

8,905

Hire purchase

3,642

3,362

10,250

12,267

6.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the period was as follows:

Period

1/5/24

to

Year Ended

30/9/25

30/4/24

£

£

Current tax:

UK corporation tax

1,795,759

927,852

Deferred tax

401,726

26,141

Tax on profit

2,197,485

953,993

Reconciliation of total tax charge included in profit and loss

The tax assessed for the period is lower than the standard rate of corporation tax in the UK. The difference is explained below:

Period

1/5/24

to

Year Ended

30/9/25

30/4/24

£

£

Profit before tax

8,858,903

3,682,071

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%)

2,214,726

920,518

Effects of:

Expenses not deductible for tax purposes

7,088

498

Income not taxable for tax purposes

(17

)

-

Capital allowances in excess of depreciation

(403,887

)

-

Depreciation in excess of capital allowances

-

6,836

Utilisation of tax losses

(22,270

)

-

Adjustments to tax charge in respect of previous periods

119

-

Deferred Tax Liability on Fixed Asset

401,726

26,141

Total tax charge

2,197,485

953,993

7.

DIVIDENDS

Period

1/5/24

to

Year Ended

30/9/25

30/4/24

£

£

Ordinary shares of 1 each

Interim

4,212,141

7,500,000

8.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

162,378

98,836

4,862

266,076

Additions

1,929,757

100,000

3,135

2,032,892

Disposals

-

(98,836

)

-

(98,836

)

At 30 September 2025

2,092,135

100,000

7,997

2,200,132

DEPRECIATION

At 1 May 2024

110,772

43,290

4,862

158,924

Charge for period

291,682

35,417

1,110

328,209

Eliminated on disposal

-

(43,290

)

-

(43,290

)

At 30 September 2025

402,454

35,417

5,972

443,843

NET BOOK VALUE

At 30 September 2025

1,689,681

64,583

2,025

1,756,289

At 30 April 2024

51,606

55,546

-

107,152

Plant and machinery represent regular plant and machinery and plant and machinery for new warehouse at Pitstone with different usefulll life.

9.

STOCKS

2025

2024

£

£

Stocks

1,306,792

1,489,362

10.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

644,282

670,069

Amounts owed by group undertakings

51,821

576,232

Other debtors

121,950

126,035

Tax

365,232

-

VAT

939,359

240,458

Prepayments

1,121

152,467

2,123,765

1,765,261

11.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 13)

46,347

22,104

Hire purchase contracts (see note 14)

17,264

4,583

Trade creditors

1,888,551

2,477,685

Tax

-

512,655

Social security and other taxes

106

38,259

Other creditors

-

82,686

Accruals and deferred income

292,956

184,269

2,245,224

3,322,241

12.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 13)

73,037

104,797

Hire purchase contracts (see note 14)

59,788

-

132,825

104,797

13.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

24,058

-

Bank loans

22,289

22,104

46,347

22,104

Amounts falling due between two and five years:

Bank loans - 2-5 years

73,037

104,797

The company has following securities with Lloyds bank

- Debenture from 06/12/2017

- Letter of set off with Easy care Holdings from 20/04/2022.