REGISTERED NUMBER: 09323375 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

HKT MEDICAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Prof H K Thampy

Ms A Suresh

REGISTERED OFFICE:

Rex Buildings

Alderley Road

Wilmslow

Cheshire

SK9 1HY

REGISTERED NUMBER:

09323375 (England and Wales)

ACCOUNTANTS:

Sandison Easson & Co

Rex Buildings

Alderley Road

Wilmslow

Cheshire

SK9 1HY

FIXED ASSETS

Tangible assets

4

479

719

CURRENT ASSETS

Debtors

5

1,450

54,997

Cash at bank

46,848

66,260

48,298

121,257

CREDITORS

Amounts falling due within one year

6

4,045

44,316

NET CURRENT ASSETS

44,253

76,941

TOTAL ASSETS LESS CURRENT LIABILITIES

44,732

77,660

PROVISIONS FOR LIABILITIES

7

120

180

NET ASSETS

44,612

77,480

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

44,512

77,380

SHAREHOLDERS' FUNDS

44,612

77,480

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Prof H K Thampy - Director

1.	STATUTORY INFORMATION

HKT 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.

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.

RELATED PARTY EXEMPTION

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

TURNOVER

The turnover shown in the profit and loss account represents amount earned during the year and is recognised when the company obtains the right to consideration.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

25% on reducing balance

All fixed assets are initially recorded at cost.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 December 2024

and 30 November 2025

2,031

DEPRECIATION

At 1 December 2024

1,312

Charge for year

240

At 30 November 2025

1,552

NET BOOK VALUE

At 30 November 2025

479

At 30 November 2024

719

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,450

25,875

Directors' current accounts

-

29,122

1,450

54,997

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

-

21,281

Tax

1,739

21,902

Directors' current accounts

877

-

Accrued expenses

1,429

1,133

4,045

44,316

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

120

180

Deferred

tax

£

Balance at 1 December 2024

180

Provided during year

(60

)

Balance at 30 November 2025

120