REGISTERED NUMBER: 14193422 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

REFUAH CENTRE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M Friesel

Mr S Schapira

Mr I Schneck

REGISTERED OFFICE:

105 Eade Road

OCC Building A

2nd Floor Unit 11a

London

N4 1TJ

REGISTERED NUMBER:

14193422 (England and Wales)

ACCOUNTANTS:

DAS Accounting & Partners (UK) LLP

105 Eade Road

OCC Building A

2nd Floor Unit 11a

London

N4 1TJ

FIXED ASSETS

Tangible assets

5

1,494,467

1,722,424

CURRENT ASSETS

Stocks

65,250

51,538

Debtors

6

201,215

89,504

Cash at bank

35,792

37,803

302,257

178,845

CREDITORS

Amounts falling due within one year

7

(3,692,753

)

(3,147,073

)

NET CURRENT LIABILITIES

(3,390,496

)

(2,968,228

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,896,029

)

(1,245,804

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,896,129

)

(1,245,904

)

SHAREHOLDERS' FUNDS

(1,896,029

)

(1,245,804

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mr S Schapira - Director

1.	STATUTORY INFORMATION

Refuah Centre 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The directors do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.

Turnover

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

Stocks

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

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible reference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 year 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.

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.

Fixed assets

Fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life

Plant and machinery - 15% reducing balance

Fixtures and fittings - 15% reducing balance

Computer equipment - 15% reducing balance

Improvements to property - Over the lease period

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

32,500

1,389,863

638,926

29,805

2,091,094

Additions

-

36,933

514

1,745

39,192

At 30 June 2025

32,500

1,426,796

639,440

31,550

2,130,286

DEPRECIATION

At 1 July 2024

13,000

248,096

103,103

4,471

368,670

Charge for year

6,500

176,136

80,451

4,062

267,149

At 30 June 2025

19,500

424,232

183,554

8,533

635,819

NET BOOK VALUE

At 30 June 2025

13,000

1,002,564

455,886

23,017

1,494,467

At 30 June 2024

19,500

1,141,767

535,823

25,334

1,722,424

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

98,639

2,724

Other debtors

102,576

86,780

201,215

89,504

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

295,853

207,682

Taxation and social security

21,180

13,543

Other creditors

3,375,720

2,925,848

3,692,753

3,147,073

8.	LEASING AGREEMENTS

2025

2024

£

£

Within one year

115,000

115,000

Between two and five years

86,250

201,250

Total

201,250

316,250

9.	RELATED PARTY DISCLOSURES

Other creditors include amounts of £298,133 (2024: £230,751) due to companies which have a director in common with the company.