REGISTERED NUMBER: 08767680 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PROMEDICA24 UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K E Twardowska

G Wrzosek

REGISTERED OFFICE:

Suite 38 Hardmans Business Centre

New Hall Hey Road

Rawtenstall

Lancashire

BB4 6HH

REGISTERED NUMBER:

08767680 (England and Wales)

CURRENT ASSETS

Debtors

4

37,934

41,395

Cash at bank

6,742

15,974

44,676

57,369

CREDITORS

Amounts falling due within one year

5

6,840

16,454

NET CURRENT ASSETS

37,836

40,915

TOTAL ASSETS LESS CURRENT LIABILITIES

37,836

40,915

CAPITAL AND RESERVES

Called up share capital

200,000

200,000

Retained earnings

(162,164

)

(159,085

)

SHAREHOLDERS' FUNDS

37,836

40,915

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 17 July 2026 and were signed on its behalf by:

G Wrzosek - Director

1.	STATUTORY INFORMATION

Promedica24 UK 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.

The financial statements have been prepared on a going concern basis, which the directors consider to be appropriate on the basis that the parent company has confirmed that it will continue to provide financial support to the company for a period of at least twelve months from the date of approval of these financial statements.

The company has ceased to trade and there is significant uncertainty over the recoverability of debtors. Without the ongoing support of the parent company, the company would be unable to meet its liabilities as they fall due.

These conditions indicate the existence of a material uncertainty which may cast significant doubt on the company’s ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

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

Turnover is measured at the fair value of care services provided during the year, net of value added tax and adjusted for accrued and deferred income.

The company provides varying levels of ongoing live-in care services and raises invoices for these services based on pre agreed weekly rates. As such, fair value reflects amounts invoiced during the year plus amounts expected to be recovered from clients in respect of services provided at the balance sheet date which has not yet been invoiced to clients.

Financial instruments

The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

Taxation

Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits

Current tax assets and liabilities are not discounted and are 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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,789

38,597

Other debtors

2,798

2,798

Balances due from group undertakings

15,347

-

37,934

41,395

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

10,334

Accruals and deferred income

6,840

6,120

6,840

16,454

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was qualified on the following basis:

Basis for qualified opinion

Included within debtors in the balance sheet are amounts totalling £19,275 which have remained unpaid for approximately four years. The company has ceased trading and, although the directors have provided evidence that these amounts continue to be pursued, no amounts have been recovered to date and we have not been provided with sufficient appropriate audit evidence to support their recoverability.

As a result, we were unable to determine whether any impairment provision or write-off was required against these balances. If an impairment provision or write-off were required, debtors, net assets and reserves would be reduced, and the loss for the year would be increased.

We conducted our audit in accordance with International Standards on Auditing (UK) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Katharine Halsall (Senior Statutory Auditor)

for and on behalf of Caldwell Penn Limited, Statutory Auditor

7.	RELATED PARTY DISCLOSURES

At the balance sheet date, the amounts due from group companies were as follows:

Promedica Plus UK Limited

-

£15,347

(2024 - £Nil)

These amounts are included in 'Balances due from group undertakings'.

8.	ULTIMATE PARENT UNDERTAKING

The ultimate parent undertaking is MetLife, Inc., a company registered in the state of Delaware, USA. The parent's business and mailing address is Corporation Trust Center, 1209 Orange Street, Wilmington, Delaware 19801.

9.	MATERIAL UNCERTAINTY OVER GOING CONCERN

The company has now ceased to trade, and there is significant uncertainty over the recoverability of the remaining debtors. The company is entirely reliant upon the support of the parent company and other group entities and would be unable to continue in existence without this support. It is therefore considered that there is a material uncertainty over whether the going concern basis is appropriate in the long term.