REGISTERED NUMBER: 07378223 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Blumont Healthcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr P Sunderraj

Mrs J E Whitton

Mrs K D Sunderraj

M P Janaki Ponnusamy

Ms V Gunasekaran

REGISTERED OFFICE:

23 Moortown Close

Grantham

Lincolnshire

NG31 9GG

REGISTERED NUMBER:

07378223 (England and Wales)

ACCOUNTANTS:

Roches

Chartered Accountants

1 Manor Court

6 Barnes Wallis Road

Segensworth

Fareham

Hampshire

PO15 5TH

FIXED ASSETS

Tangible assets

4

288,073

112,365

CURRENT ASSETS

Debtors

5

1,577,995

1,375,147

Cash at bank

230,925

868,102

1,808,920

2,243,249

CREDITORS

Amounts falling due within one year

6

327,021

637,306

NET CURRENT ASSETS

1,481,899

1,605,943

TOTAL ASSETS LESS CURRENT LIABILITIES

1,769,972

1,718,308

CREDITORS

Amounts falling due after more than one year

7

(94,775

)

(116,319

)

PROVISIONS FOR LIABILITIES

(4,202

)

(1,593

)

NET ASSETS

1,670,995

1,600,396

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,670,895

1,600,296

SHAREHOLDERS' FUNDS

1,670,995

1,600,396

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 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 5 June 2026 and were signed on its behalf by:

M P Janaki Ponnusamy - Director

1.	STATUTORY INFORMATION

Blumont Healthcare Limited 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance, 25% on cost and 15% on reducing balance

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

Financial assets & financial liabilities are initially recognised at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. However, if the arrangement constitutes a financing transaction then it is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets & financial liabilities classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Research and development

Internally generated research and development expenditure is expensed in the period in which it is incurred unless the following criteria are met:

- An asset is created that can be identified;

- it is probable that the asset created will generate future economic benefits; and

- the development cost of the asset can be measured reliably.

Due to the risks and uncertainties relating to regulatory approval and to the research and development process, expenses arising before marketing approval is obtained are expensed as incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension contributions on behalf of directors are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

163,402

Additions

227,397

At 31 December 2025

390,799

DEPRECIATION

At 1 January 2025

51,037

Charge for year

51,689

At 31 December 2025

102,726

NET BOOK VALUE

At 31 December 2025

288,073

At 31 December 2024

112,365

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

157,635

DEPRECIATION

At 1 January 2025

49,288

Charge for year

27,087

At 31 December 2025

76,375

NET BOOK VALUE

At 31 December 2025

81,260

At 31 December 2024

108,347

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,305,527

1,258,766

Other debtors

272,468

116,381

1,577,995

1,375,147

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

21,545

19,172

Trade creditors

132,849

227,139

Taxation and social security

136,715

381,361

Other creditors

35,912

9,634

327,021

637,306

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

94,775

116,319

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

116,320

135,491

The above hire purchase debt is secured to the asset to which it relates.

9.	OTHER FINANCIAL COMMITMENTS

As at the year end, the company had obligations totalling £13,800 (2023 : £21,000) under non-cancellable operating leases.