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Registration number: SC732796

Wellbeing Healthcare Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Wellbeing Healthcare Holdings Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Wellbeing Healthcare Holdings Limited

Company Information

Directors | Mr Mark Anthony Hedley Mr Kevin Andrew Murphy Mr Frederick Thomas Gourlay

Company secretary | Mrs Justine Anne Hedley

Registered office Registration number | 31 Townsend Place Kirkcaldy Fife KY1 1HB SC732796 (Scotland)

Accountants | Brown, Scott & Main Chartered Accountants31 Townsend Place Kirkcaldy Fife KY1 1HB

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Wellbeing Healthcare Holdings Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wellbeing Healthcare Holdings Limited for the year ended 31 December 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of The Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance

This report is made solely to you, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial information of Wellbeing Healthcare Holdings Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company for our work or for this report.

It is your duty to ensure that Wellbeing Healthcare Holdings Limited 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 of Wellbeing Healthcare Holdings Limited. You consider that Wellbeing Healthcare Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Wellbeing Healthcare Holdings Limited. 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 statutory accounts.

......................................
Brown, Scott & Main
Chartered Accountants
31 Townsend Place
Kirkcaldy
Fife
KY1 1HB

30 June 2026

Wellbeing Healthcare Holdings Limited

(Registration number: SC732796)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 1,592,077 | 1,592,077
Current assets |  |  |
Cash at bank and in hand |  | 10,974 | 13,140
Creditors: Amounts falling due within one year | 5 | (90,658) | (85,545)
Net current liabilities |  | (79,684) | (72,405)
Total assets less current liabilities |  | 1,512,393 | 1,519,672
Creditors: Amounts falling due after more than one year | 5 | (758,198) | (823,856)
Net assets |  | 754,195 | 695,816
Capital and reserves |  |  |
Called up share capital | 6 | 585,080 | 585,080
Retained earnings |  | 169,115 | 110,736
Shareholders' funds |  | 754,195 | 695,816

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 June 2026 and signed on its behalf by:

......................................... Mr Mark Anthony Hedley Director

Wellbeing Healthcare Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
31 Townsend Place
Kirkcaldy
Fife
KY1 1HB
UK

These financial statements were authorised for issue by the Board on 29 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.
The presentation currency is sterling.

Group accounts not prepared

The financial statements contain information about Wellbeing Healthcare Holdings Limited as an individual company and do not contain consolidated financial information as the parent of the group. The company has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

Revenue recognition

Turnover comprises dividends received from the company's subsidiary company and is recognised when dividends are declared.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. There is no deferred tax liability.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Tax losses surrendered to any group company are paid in full by the claimant company.

Investments

Investments in subsidiary companies are measured at cost less impairment. Gains or losses on disposal of these investments are recognised in the profit and loss account.

Wellbeing Healthcare Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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 in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic Financial Assets
Basic financial assets, which include bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market value rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic Financial Liabilities
Basic financial liabilities, including loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Wellbeing Healthcare Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1,592,077 | 1,592,077

Subsidiaries | £
Cost
At 1 January 2025 | 1,592,077
Provision
Carrying amount
At 31 December 2025 | 1,592,077
At 31 December 2024 | 1,592,077

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings (secured) | 7 | 65,658 | 60,545
Other creditors |  | 25,000 | 25,000
|  | 90,658 | 85,545

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings (secured) | 7 | 758,198 | 823,856

Creditors due within and after more than one year includes a bank loan totalling £823,856 (2024 £884,401) which is secured by a bond and floating charge over all the property and undertakings of the company in favour of Santander UK PLC.
Creditors also include balances due to other related parties. Details of related party transactions are disclosed in note 8 .

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 585,080 | 585,080 | 585,080 | 585,080

Wellbeing Healthcare Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings (secured) | 758,198 | 823,856

Due within 2-5 years | 323,501 |  | 298,006
Due after 5 years | 434,697 |  | 525,850
| 758,198 |  | 823,856

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings (secured) | 65,658 | 60,545

8 | Related party transactions

Loans from related parties

At the year end loans due to directors were as follows: |  |  |  |  |
|  |  |  | 2025 |  | 2024
| Interest: | Repayment terms: |  | £ |  | £
Mr. M A Hedley | no interest | no fixed repayment terms | 20,000 |  | 20,000
Mr. F T Gourlay | no interest | no fixed repayment terms | 2,500 |  | 2,500
Mr K A Murphy | no interest | no fixed repayment terms | 2,500 |  | 2,500
|  |  |  | 25,000 |  | 25,000