REGISTERED NUMBER: 11935322 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HUALEL HOLDINGS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

C B Wagstaff

REGISTERED OFFICE:

54 Roseford Road

Cambridge

CB4 2HD

REGISTERED NUMBER:

11935322 (England and Wales)

FIXED ASSETS

Investments

4

951

951

CURRENT ASSETS

Debtors

5

1

1

CREDITORS

Amounts falling due within one year

6

850

850

NET CURRENT LIABILITIES

(849

)

(849

)

TOTAL ASSETS LESS CURRENT LIABILITIES

102

102

CAPITAL AND RESERVES

Called up share capital

102

102

SHAREHOLDERS' FUNDS

102

102

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

Approved by the sole director the director and authorised for issue on 5 August 2026 and were signed by:

C B Wagstaff - Director

1.	STATUTORY INFORMATION

Hualel Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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. This may not be appropriate because at 31st August 2025 the company's current liabilities exceeded its current assets by £849 and total liabilities of the company were £850. The company is reliant upon the continued support of its director and creditors, but there is no evidence to suggest that this will not continue and that further funds will not be provided, as necessary, to enable the company to continue as a going concern.

Investments in subsidiaries

Investments in subsidiary and joint venture undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Interest

in joint

Subsidiaries

venture

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

100

851

951

NET BOOK VALUE

At 31 August 2025

100

851

951

At 31 August 2024

100

851

951

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Subsidiary

CW Pharma Ltd

Registered office: 115c Milton Road, Cambridge, CB4 1XE

Nature of business: Development of pharmaceutical supplies

%

Class of shares:

holding

Ordinary

100.00

31.8.25

31.8.24

£

£

Aggregate capital and reserves

462,884

373,081

Joint ventures

Aston Pharmaceuticals Ltd

Registered office: Ravalco House, Cleveland Way, Hemel Hempstead, Hertfordshire, HP2 7DL

Nature of business: Manufacture of pharmaceutical supplies

%

Class of shares:

holding

Ordinary

50.00

31.8.25

31.8.24

£

£

Aggregate capital and reserves

(353,305

)

(317,694

)

Meta Healthcare Ltd

Registered office: Staverton Court, Staverton, Cheltenham, Gloucestershire, GL51 0OX

Nature of business: Development of pharmaceutical supplies

%

Class of shares:

holding

Ordinary B

45.00

31.8.25

31.8.24

£

£

Aggregate capital and reserves

(559,999

)

(551,486

)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

850

850

7.	RELATED PARTY DISCLOSURES

Meta Healthcare Ltd

As at the balance sheet date, the company owed £850 (2024 - £850) to Meta Healthcare Ltd. There are no fixed repayment terms in place.

8.	ULTIMATE CONTROLLING PARTY