Company registration number 13392465 (England and Wales)
THE EVEWELL (WEST LONDON) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
THE EVEWELL (WEST LONDON) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 8
THE EVEWELL (WEST LONDON) LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
-
0
2,128
Tangible assets
5
1,878,881
2,064,176
1,878,881
2,066,304
Current assets
Debtors
6
869,769
391,680
Cash at bank and in hand
865,641
1,618,194
1,735,410
2,009,874
Creditors: amounts falling due within one year
7
(3,196,083)
(3,623,927)
Net current liabilities
(1,460,673)
(1,614,053)
Total assets less current liabilities
418,208
452,251
Creditors: amounts falling due after more than one year
8
(156,033)
(1,089,477)
Provisions for liabilities
9
(238,082)
(192,827)
Net assets/(liabilities)
24,093
(830,053)
Capital and reserves
Called up share capital
10
-
0
-
0
Profit and loss reserves
24,093
(830,053)
Total equity
24,093
(830,053)

These financial statements have been prepared 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

The financial statements were approved by the board of directors and authorised for issue on
4 August 2026
04 August 2026
and are signed on its behalf by:
James Elliot Kafton
Director
Company registration number 13392465 (England and Wales)
THE EVEWELL (WEST LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

The Evewell (West London) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 182 Hammersmith Road, London, England, W6 7DJ.

1.1
Accounting convention

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements of the company are consolidated in the financial statements of The Evewell Group Limited. These consolidated financial statements are available from its registered office, 61 Harley Street, London, England, United Kingdom, W1G 8QU.

1.2
Going concern

As of 31 December 2025, the company's balance sheet had net assets of true£24,093 (202 4: net liabilities £830,053). The reduction in the deficit to a surplus was caused by the Company being profitable in the year. The business has been trading well during 202 6 and is performing well at the time of approving these financial statements. The company's fellow subsidiary, The Evewell (Harley Street) Limited, has confirmed its intention, if required, to provide financial support to enable the company to settle its liabilities as they fall due and that such financial support will continue to be available for a period of at least 12 months from the approval of these financial statements. Accordingly the directors have a reasonable expectation that the company will 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.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Deferred income is recognised in line with annual storage fees for storage of medical sample.

1.4
Intangible fixed assets - Software

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Software expenditure is initially measured at cost and amortised over 3 years being the expected useful life of the asset.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Over 20 years
Plant and equipment
20% straight line
Fixtures and fittings
20-25% straight line
THE EVEWELL (WEST LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and 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 rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

THE EVEWELL (WEST LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

1.9
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

THE EVEWELL (WEST LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
30
29
3
Interest payable and similar expenses
2025
2024
£
£
Interest payable and similar expenses includes the following:
Interest payable to group undertakings
35,069
146,644
4
Intangible fixed assets
Software
£
Cost
At 1 January 2025 and 31 December 2025
25,500
Amortisation and impairment
At 1 January 2025
23,372
Amortisation charged for the year
2,128
At 31 December 2025
25,500
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
2,128
THE EVEWELL (WEST LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
5
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 January 2025
1,845,880
743,009
174,741
2,763,630
Additions
4,534
90,676
8,919
104,129
At 31 December 2025
1,850,414
833,685
183,660
2,867,759
Depreciation and impairment
At 1 January 2025
236,895
364,134
98,425
699,454
Depreciation charged in the year
92,520
155,313
41,591
289,424
At 31 December 2025
329,415
519,447
140,016
988,878
Carrying amount
At 31 December 2025
1,520,999
314,238
43,644
1,878,881
At 31 December 2024
1,608,985
378,875
76,316
2,064,176
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
65,853
81,114
Amounts owed by group undertakings
514,898
-
0
Other debtors
157,127
177,338
737,878
258,452
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
131,891
133,228
Total debtors
869,769
391,680
THE EVEWELL (WEST LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
163,223
176,254
Amounts owed to group undertakings
2,232,048
2,975,898
Corporation tax
203,959
-
0
Other taxation and social security
78,803
52,008
Other creditors
518,050
419,767
3,196,083
3,623,927

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings
-
0
922,684
Other creditors
156,033
166,793
156,033
1,089,477

9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Fixed asset timing differences
238,082
274,805
Tax losses
-
(81,978)
238,082
192,827
2025
Movements in the year:
£
Liability at 1 January 2025
192,827
Charge to profit or loss
45,255
Liability at 31 December 2025
238,082
THE EVEWELL (WEST LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 0.001p each
1
1
-
0
-
0
11
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
229,500
229,500
Between two and five years
964,827
964,827
In over five years
2,681,064
3,246,526
3,875,391
4,440,853
12
Parent company

The immediate parent company is The Evewell Group Limited, a company incorporated in England and Wales.

The ultimate parent company is Bulldog Capital Equity Fund III Limited Partnership.

The smallest and largest group to consolidate these financial statements is The Evewell Group Limited. Copies of the consolidated financial statements can be obtained from the parent's registered office at 61 Harley Street, London W1G 8QU.

13
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Gilles Siow
Statutory Auditor:
HW Fisher Audit
Date of audit report:
4 August 2026
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