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STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Pool Medical Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.
COMPANY REGISTRATION NUMBER: 14018367

POOL MEDICAL LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

POOL MEDICAL LIMITED

REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF POOL MEDICAL LIMITED

YEAR ENDED 31 MARCH 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Pool Medical Limited for the year ended 31 March 2026, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors
Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
24 July 2026

POOL MEDICAL LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 March 2026

| 2026 | 2025
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 745,049 |  | 745,049
Investments | 5 |  | 406,811 |  | 406,811
|  | -------------- |  | --------------
|  | 1,151,860 |  | 1,151,860

Current assets

Debtors | 15,584 |  | 10,696 |
Cash at bank and in hand | 20,776 |  | 18,069 |
| ------------ |  | ------------ |
| 36,360 |  | 28,765 |

Creditors: amounts falling due within one year | 96,444 |  | 110,831 |
| ------------ |  | ------------ |
Net current liabilities |  | 60,084 |  | 82,066
|  | -------------- |  | --------------
Total assets less current liabilities |  | 1,091,776 |  | 1,069,794

Creditors: amounts falling due after more than one year | 6 |  | 950,539 |  | 1,016,834
|  | -------------- |  | --------------
Net assets |  | 141,237 |  | 52,960
|  | -------------- |  | --------------

Capital and reserves

Called up share capital |  | 99 |  | 99
Profit and loss account |  | 141,138 |  | 52,861
|  | ------------ |  | ------------
Shareholders funds |  | 141,237 |  | 52,960
|  | ------------ |  | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

POOL MEDICAL LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
These abridged financial statements were approved by the board of directors and authorised for issue on 24 July 2026 , and are signed on behalf of the board by:

L Bedford
Director

Company registration number: 14018367

POOL MEDICAL LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Pool Medical Centre, Pool Road, Studley, Warwickshire, United Kingdom, B80 7QU.
2. Statement of Compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rent charged, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Tangible Assets

| £
Cost |
At 1 April 2025 and 31 March 2026 | 745,049
| ------------
Depreciation |
At 1 April 2025 and 31 March 2026 | –
| ------------
Carrying amount |
At 31 March 2026 | 745,049
| ------------
At 31 March 2025 | 745,049
| ------------

5. Investments

| £
Cost |
At 1 April 2025 and 31 March 2026 | 406,811
| ------------
Impairment |
At 1 April 2025 and 31 March 2026 | –
| ------------
Carrying amount |
At 31 March 2026 | 406,811
| ------------
At 31 March 2025 | 406,811
| ------------

6. Creditors: amounts falling due after more than one year
Bank loans are secured by a legal charge on all of the assets of the company.
Included within creditors: amounts falling due after more than one year is an amount of £772,793 (2025: £912,605) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
7. Contingencies
Amounts due to NatWest Bank Plc are secured by a fixed and floating debenture over all of the company's assets dated 6 September 2022. There is a legal charge over the freehold property in favour of NatWest Bank Plc dated 13 September 2022.
8. Related Party Transactions
An amount of £4,806 (2025: £61,117) was owed at the year end to Pool Medical Centre, a medical practice of which the shareholders and directors are partners. Am amount of £5,719 (2025: £nil) was owed at the year end by PMC Property Limited and can be found within debtors.