Hear Pure & Medico Hearing Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09405679

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		316,059		317,037

			316,059		317,037
CURRENT ASSETS
Debtors	5	295,217		42,845
Cash at bank and in hand		85,366		57,794

		380,583		100,639
Creditors: Amounts Falling Due Within One Year	6	(209,043 )		(130,776 )

NET CURRENT ASSETS (LIABILITIES)			171,540		(30,137 )

TOTAL ASSETS LESS CURRENT LIABILITIES			487,599		286,900

Creditors: Amounts Falling Due After More Than One Year	7		(135,978 )		(156,085 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(1,996 )

NET ASSETS			351,621		128,819

Profit and Loss Account			351,621		128,819

SHAREHOLDERS' FUNDS			351,621		128,819

Page 1

Page 2

Hear Pure & Medico Hearing Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Vanessa Weeks

Director

05/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hear Pure & Medico Hearing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09405679 . The registered office is 1a Hoole Road, Chester, CH2 3NQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0% reducing balance
Plant & Machinery	20% reducing balance
Fixtures & Fittings	20%reducing balance
Computer Equipment	25%reducing balance

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2025: 5)

Page 3

Page 4

Hear Pure & Medico Hearing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	306,036	11,978	40,339	1,154	359,507
Additions	-	114	529	887	1,530

As at 31 January 2026	306,036	12,092	40,868	2,041	361,037

Depreciation
As at 1 February 2025	-	10,286	31,895	289	42,470
Provided during the period	-	350	1,784	374	2,508

As at 31 January 2026	-	10,636	33,679	663	44,978

Net Book Value
As at 31 January 2026	306,036	1,456	7,189	1,378	316,059

As at 1 February 2025	306,036	1,692	8,444	865	317,037

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	117,338	33,143
Other debtors	177,879	9,702

	295,217	42,845

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	98,142	46,902
Bank loans and overdrafts	18,397	16,560
Other creditors	5,243	15,812
Taxation and social security	87,261	51,502

	209,043	130,776

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	135,978	156,085

8. Share Capital

	2026		2025
	£		£

Page 4

Page 5

Hear Pure & Medico Hearing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Miss Soreya Roche	-	27,540	-	-	27,540
Mr Cordero Roche	-	36,999	-	-	36,999

The above loan is unsecured, interest free and repayable on demand. The maximum amounts outstanding during the year were £27,540 and £36,999 respectively. Both balances were repaid in full within nine months of the balance sheet date, and accordingly no liability to tax under s.455 Corporation Tax Act 2010 has arisen

Dividends paid to directors

	2026	2025
	£	£
Miss Soreya Roche	8,000	-
Mr Cordero Roche	8,000	-
Ms Vanessa Weeks	64,000	-

10. Related Party Transactions

During the year, the company advanced a loan of £111,340 (2025: £nil) to Vanessa Cordero Properties Ltd, a company controlled by one of the directors, Ms Vanessa Weeks. The loan is unsecured, interest free and has no fixed repayment date. The balance outstanding at 31 January 2026 was £111,340 (2025: £nil). Please note that there was a balance of £108,950 that should have been classified last year and has been brought in through prior year adjustments this year to correct the balance.

At the balance sheet date, the following amounts were owed by the company to its directors in respect of directors' loan accounts:

Ms Vanessa Weeks: £602 (2025 £nil)

This amount is unsecured, interest free and repayable on demand.

At the balance sheet date, the folowing amounts were owed to the company, by its directors in respect of directors' loan accounts:

Mr Cordero Roche £36,999 (2025 £nil)

Miss Soreya Roche £27,540 (2025 £nil)

These amounts are unsecured, interest free and repayable on demand. The maximum amounts outstanding during the year were £27,540 and £36,999 respectively. Both balances were repaid in full within nine months of the balance sheet date, and accordingly no liability to tax under s.455 Corporation Tax Act 2010 has arisen

Page 5