REGISTERED NUMBER: 08800562 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

MMH Medical Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Dr M M Harghandiwal

REGISTERED OFFICE:

c/o Parker Cavendish Suite 301

Stanmore Business and Innvoation Centre

Howard Road

Stanmore

Middlesex

HA71FW

REGISTERED NUMBER:

08800562 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

986,860

394,300

986,860

394,300

CURRENT ASSETS

Debtors

6

492,023

580,096

Cash at bank

164,869

444,966

656,892

1,025,062

CREDITORS

Amounts falling due within one year

7

(114,386

)

(28,990

)

NET CURRENT ASSETS

542,506

996,072

TOTAL ASSETS LESS CURRENT LIABILITIES

1,529,366

1,390,372

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,529,365

1,390,371

1,529,366

1,390,372

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 28 May 2026 and were signed by:

Dr M M Harghandiwal - Director

1.	STATUTORY INFORMATION

MMH Medical 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.

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, modified to include listed investments at fair value.

Turnover

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

Income is recognised on the raising of an invoice once the service has been provided.

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 etc

-

25% Straight line

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Unlisted investments

Unlisted investments are stated at cost less provision for any permanent diminution in value.

Listed investments

Listed investments are initially recognised at cost, and are subsequently measured at fair value through the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

20,282

Disposals

(20,282

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

20,282

Eliminated on disposal

(20,282

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

394,300

Additions

670,963

Revaluations

(168,403

)

Reclassification/transfer

90,000

At 31 December 2025

986,860

NET BOOK VALUE

At 31 December 2025

986,860

At 31 December 2024

394,300

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2025

(168,403

)

Cost

1,155,263

986,860

Investments comprise of listed and unlisted investments.

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

13,870

Other debtors

492,023

116,251

492,023

130,121

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

-

449,975

Aggregate amounts

492,023

580,096

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

107,466

28,990

Other creditors

6,920

-

114,386

28,990

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other debtors at the year end is an amount due from the director, Dr M M Harghandiwal of £222,047 (2024: £116,251). Interest of £6,857 (2024: £nil) was charged on the overdrawn balance at a rate of between 2.25% - 3.75%.

The following amounts were advanced to the director during the year and were considered material;

January 2025

£42,596

May 2025

£36,412

September 2025

£24,412

December 2025

£52,230

There have been no other advances which individually were considered material and no other advances

exceeding £10,000 to the director.

The balance was repaid in full during April and May 2026.

9.	RELATED PARTY DISCLOSURES

Included in other debtors due within one year at the year end is an amount of £150,000 (2024: £200,000 other debtors due in more than one year) due from Afrikana Wembley Limited. The amount has been provided unsecured, interest free and is repayable on demand.

Included in other debtors due within one year at the year end is an amount of £14,975 (2024: £104,975 other debtors due in more than one year) due from HD Wembley Limited. The amount has been provided unsecured, interest free and is repayable on demand.

Included in other debtors due within one year at the year end is an amount of £105,000 (2024: £105,000 other debtors due in more than one year) due from Carevantis Limited, a company controlled by my brother-in-law, A Harghandewal. The amount has been provided unsecured, interest free and is repayable on demand.

Included in other debtors due in more than one year is an amount of £nil (2024: £40,000) due from A Harghandewal. The amount has been provided unsecured, interest free and is repayable on demand.