For the financial year ended 30 April 2026 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Med Zone Limited is a private company limited by shares incorporated in England and Wales. The registered office is Elthorne Gate, 64 High Street, Pinner, HA5 5QA.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

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.

The average monthly number of persons (including directors) employed by the company during the year was:

The bank loans and overdrafts falling due less than 1 year and after more than 1 year are secured by a fixed and floating charge over the assets of the company.

The following assets held as security are charged to Barclays:

1) A debenture granted by Med Zone Limited in favour of Barclays.

2) A legal mortgage over 55 South Street, Isleworth, Middlesex TW7 7AA, held for the benefit of Barclays.

3) A corporate guarantee provided by Fairlight Pharma Limited in favour of Barclays.

4) A corporate guarantee provided by A. C. Curd (Isleworth) Limited in favour of Barclays.

5) A corporate guarantee provided by Fairlight London Limited in favour of Barclays.

The above disclosed amount is included within the other creditors due in one year. The loan is unsecured, interest free and repayable on demand.

Dividends totalling £37,700 (2025 - £52,000) were paid in the year in respect of shares held by the company's directors.

During the year, Mr MH AI-Shammari borrowed £33,578 from the company. This was the maximum amount of the loan outstanding at any point of the year. Interest on the loan was charged at the official rate.