REGISTERED NUMBER: 08659894 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 December 2025

for

Giddani Health Group Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

719,520

543,400

Tangible assets

5

376,339

328,375

1,095,859

871,775

CURRENT ASSETS

Stocks

67,430

52,113

Debtors

6

402,406

125,516

Cash at bank and in hand

66,416

254,891

536,252

432,520

CREDITORS

Amounts falling due within one year

7

482,883

367,815

NET CURRENT ASSETS

53,369

64,705

TOTAL ASSETS LESS CURRENT LIABILITIES

1,149,228

936,480

CREDITORS

Amounts falling due after more than one year

8

(1,122,131

)

(820,098

)

PROVISIONS FOR LIABILITIES

(69,441

)

(79,132

)

NET (LIABILITIES)/ASSETS

(42,344

)

37,250

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(42,444

)

37,150

SHAREHOLDERS' FUNDS

(42,344

)

37,250

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

Dr V Giddani - Director

Mrs N Maasala - Director

1.	STATUTORY INFORMATION

Giddani Health Group Ltd 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:

08659894

Registered office:

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023 and the acquisition of a business in 2025, is being amortised evenly over their estimated useful lives of 10 years.

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% on reducing balance and Straight line over 15 years

Stocks

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 28 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

1,252,000

Additions

265,355

At 31 December 2025

1,517,355

AMORTISATION

At 1 January 2025

708,600

Charge for year

89,235

At 31 December 2025

797,835

NET BOOK VALUE

At 31 December 2025

719,520

At 31 December 2024

543,400

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

593,782

Additions

151,689

At 31 December 2025

745,471

DEPRECIATION

At 1 January 2025

265,407

Charge for year

103,725

At 31 December 2025

369,132

NET BOOK VALUE

At 31 December 2025

376,339

At 31 December 2024

328,375

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

79,406

47,761

Amounts owed by group undertakings

147,833

59,033

Other debtors

175,167

18,722

402,406

125,516

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

123,319

60,015

Hire purchase contracts (see note 9)

31,289

24,184

Trade creditors

108,871

96,555

Taxation and social security

52,793

51,503

Other creditors

166,611

135,558

482,883

367,815

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

1,049,867

751,479

Hire purchase contracts (see note 9)

72,264

68,619

1,122,131

820,098

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

31,289

24,184

Between one and five years

72,264

68,619

103,553

92,803

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

57,920

25,000

Between one and five years

193,000

100,000

In more than five years

162,500

187,500

413,420

312,500

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Dr V Giddani

Balance outstanding at start of year

9

633

Amounts advanced

149,200

-

Amounts repaid

(37,624

)

(624

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

111,585

9

The loan is repayable on demand. No interest has been charged on this loan.

11.

SECURITY

The company provides a guarantee for the bank loans held within the holding company, Lasya Mohnish Ltd. In addition, bank loans of £940,017 (2024: £811,493) included in the accounts are secured by way of fixed and floating charges over the company's assets.