HEALTH. SIMPLIFIED LTD

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of HEALTH. SIMPLIFIED LTD for the year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of HEALTH. SIMPLIFIED LTD for the year ended 30 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of HEALTH. SIMPLIFIED LTD , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of HEALTH. SIMPLIFIED LTD and state those matters that we have agreed to state to the directors of HEALTH. SIMPLIFIED LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HEALTH. SIMPLIFIED LTD and its directors, as a body, for our work or for this report.

It is your duty to ensure that HEALTH. SIMPLIFIED LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of HEALTH. SIMPLIFIED LTD . You consider that HEALTH. SIMPLIFIED LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of HEALTH. SIMPLIFIED LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

26/05/2026

RC Jackson & Co

38 Charlotte Street

London

W1T 2NN

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HEALTH. SIMPLIFIED LTD

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: 12188823

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		474		570
Tangible Assets	5		-		15

			474		585
CURRENT ASSETS
Debtors	6	2,625		4,590
Cash at bank and in hand		4,389		10,883

		7,014		15,473
Creditors: Amounts Falling Due Within One Year	7	(803 )		(1,136 )

NET CURRENT ASSETS (LIABILITIES)			6,211		14,337

TOTAL ASSETS LESS CURRENT LIABILITIES			6,685		14,922

NET ASSETS			6,685		14,922

CAPITAL AND RESERVES
Called up share capital	8		1		1
Share premium account			95,000		95,000
Profit and Loss Account			(88,316 )		(80,079 )

SHAREHOLDERS' FUNDS			6,685		14,922

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HEALTH. SIMPLIFIED LTD

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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 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

Mr Limahl Asmall

Director

05/06/2026

The notes on pages 4 to 6 form part of these financial statements.

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HEALTH. SIMPLIFIED LTD

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

HEALTH. SIMPLIFIED LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12188823 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets comprises intellectual property rights and created materials assigned by the founders to the company during the period for the nominal consideration of £1 and a FODMAP ingredient database. Management are unable to make a reliable estimate of the useful economic lives of the intangible assets, but the assets are expected to deliver economic benefits for the foreseeable future and as such are amortised over 10 years in line with FRS 102. Amortisation expense is presented within administrative expenses.

2.4. 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:

Computer Equipment

25% straight line

2.5. Research and Development

Expenditure on research and development is written off in the period it is incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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HEALTH. SIMPLIFIED LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 October 2024	-	963	963

As at 30 September 2025	-	963	963

Amortisation
As at 1 October 2024	-	393	393
Provided during the period	96	-	96

As at 30 September 2025	96	393	489

Net Book Value
As at 30 September 2025	(96 )	570	474

As at 1 October 2024	-	570	570

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	465

As at 30 September 2025	465

Depreciation
As at 1 October 2024	450
Provided during the period	15

As at 30 September 2025	465

Net Book Value
As at 30 September 2025	-

As at 1 October 2024	15

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,397	4,468
Directors' loan accounts	228	122

	2,625	4,590

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HEALTH. SIMPLIFIED LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	378	464
Other taxes and social security	24	121
Net wages	51	51
Accruals and deferred income	350	500

	803	1,136

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Upon incorporation 1,000,000 ordinary shares were issued for an aggregate nominal value and total consideration of GBP 1. During the year ended 30 September 2020 the company issued and alloted a further 140,350 ordinary shares with an aggregate nominal value of GBP 0.14035 for a total consideration of GBP 40,000.

During the year ended 30 September 2021 the company issued and alloted a further 85,834 shares with an aggregate nominal value of GBP 0.085834 for a total consideration of GBP 55,001.

The figures in the above table are rounded to the nearest whole number.

9. Directors Advances, Credits and Guarantees

Included within Debtors / Creditors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Jonathan Dewey	-	44	-	-	44
Mr Limahl Asmall	122	61	-	-	183

The above loan is unsecured, interest free and repayable on demand.

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