For the financial year ended 31 October 2025 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

EJF Medical Limited is a private company limited by shares incorporated in Scotland. The registered office is 3 Wellington Square, Ayr, Ayrshire, United Kingdom, KA7 1EN.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

On 31 March 2025, EJF Medical Limited ceased trading. The directors have resolved to wind up the company and consider it inappropriate to prepare the accounts on a going concern basis. Therefore, the directors have prepared these financial statements on a break-up basis, as set out under the basis of preparation.true

The Turnover shown in the profit and loss account represents revenue recognised by the company in respect of medical services supplied during the period.

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

The average monthly number of persons (including directors) employed by the company during the year was:

During the year, consultancy income of £2,270 (2024: £5,480) was received from ABC4D Ltd, a company in which the director, E J Ferguson, is also a director and shareholder.

During the year, management charges of £12,000 (2024: £nil) were received from E Stewart Medic Ltd, a company in which the director, E J Ferguson, is also a director and shareholder.