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REGISTERED NUMBER: 04742153 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Repromed Limited

Repromed Limited (Registered number: 04742153)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Repromed Limited (Registered number: 04742153)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 2,640,000 |  | 2,000,000 |  |

CURRENT ASSETS

Debtors | 5 | 11,346 |  | 70,683 |  |

Cash at bank | 58,631 |  | 81,254 |  |

69,977 |  | 151,937 |  |

CREDITORS

Amounts falling due within one year | 6 | 665,134 |  | 844,890 |  |

NET CURRENT LIABILITIES | (595,157 | ) | (692,953 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,044,843 |  | 1,307,047 |  |

PROVISIONS FOR LIABILITIES | 114,375 |  | 8,852 |  |

NET ASSETS | 1,930,468 |  | 1,298,195 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 100 |  |

Fair value reserve | 7 | 566,184 |  | 31,707 |  |

Retained earnings | 1,363,984 |  | 1,266,388 |  |

SHAREHOLDERS' FUNDS | 1,930,468 |  | 1,298,195 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

Repromed Limited (Registered number: 04742153)

Balance Sheet - continued

31 March 2026

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

N C Sharp - Director

Repromed Limited (Registered number: 04742153)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Repromed Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04742153

| Registered office: | B1 Vantage Business Park Old Gloucester

| Hambrook

| Bristol

| BS16 1GW

| 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 as modified by the revaluation of certain assets.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover represents the total invoiced amount for the rent of property provided to customers. Turnover is recognised at the date that the property has been provided and rent becomes due.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Repromed Limited (Registered number: 04742153)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial asset s

| Basic financial assets, which include trade and other debtors and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

| Taxation

| Taxation for the year 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 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.

Repromed Limited (Registered number: 04742153)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 2,000,000 |  |

| Revaluations | 640,000 |  |

| At 31 March 2026 | 2,640,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2,640,000 |  |

| At 31 March 2025 | 2,000,000 |  |

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2014 | 40,559 |  |

| Valuation in 2026 | 640,000 |  |

| Cost | 1,959,441 |  |

2,640,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Cost |  | 1,959,441 |  | 1,959,441 |  |

| Investment property was valued on an open market basis on 31 March 2026 by Philip Harcourt, a registered valuer.

Repromed Limited (Registered number: 04742153)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 8,449 |  | 54,030 |  |

| Other debtors | 643 |  | - |  |

| Prepayments and accrued income | 2,254 |  | 16,653 |  |

11,346 |  | 70,683 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | - |  | 1,120 |  |

| Corporation tax | 55,708 |  | 32,034 |  |

| Directors' current accounts | 565,840 |  | 721,040 |  |

| Accruals and deferred income | 43,586 |  | 90,696 |  |

665,134 |  | 844,890 |  |

7. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2025 | 31,707 |  |

| Transfer between reserves | 534,477 |  |

| At 31 March 2026 | 566,184 |  |