Company registration number 03996456 (England and Wales)
MEDIPURE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
MEDIPURE LIMITED
COMPANY INFORMATION
Directors
Mr JM Daly
Mrs R Daly
Company number
03996456
Registered office
Colomendy Industrial Estate
Rhyl Road
Denbigh
Clwyd
United Kingdom
LL16 5TA
Accountants
BK Plus Limited
7 Waterside Court
St. Helens
Merseyside
United Kingdom
WA9 1UA
MEDIPURE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
MEDIPURE LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
31,046
39,464
Tangible assets
4
431,837
444,812
462,883
484,276
Current assets
Stocks
155,677
144,145
Debtors
5
199,837
212,740
Cash at bank and in hand
293,730
173,237
649,244
530,122
Creditors: amounts falling due within one year
6
(113,119)
(92,063)
Net current assets
536,125
438,059
Net assets
999,008
922,335
Capital and reserves
Called up share capital
1,000
1,000
Share premium account
94,550
94,550
Revaluation reserve
7
100,100
102,900
Capital redemption reserve
100,000
100,000
Profit and loss reserves
703,358
623,885
Total equity
999,008
922,335
MEDIPURE LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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

The financial statements were approved by the board of directors and authorised for issue on 12 August 2026 and are signed on its behalf by:
Mr JM Daly
Director
Company registration number 03996456 (England and Wales)
MEDIPURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Medipure Limited is a private company limited by shares incorporated in England and Wales. The registered office is , Colomendy Industrial Estate, Rhyl Road, Denbigh, Clwyd, United Kingdom, LL16 5TA.

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, except that as disclosed in the accounting policies certain items are shown at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets other than goodwill

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

Amortisation 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:

Patents & licences
13 years
1.4
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:

Freehold land and buildings
2% straight line
Plant and equipment
15% reducing balance
Fixtures and fittings
15% reducing balance
MEDIPURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

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.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
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.

1.7
Retirement benefits

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

1.8
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.

1.9
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

MEDIPURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
2
Employees

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

2026
2025
Number
Number
Total
6
6
3
Intangible fixed assets
Patents & licences
£
Cost
At 1 April 2025 and 31 March 2026
142,284
Amortisation and impairment
At 1 April 2025
102,820
Amortisation charged for the year
8,418
At 31 March 2026
111,238
Carrying amount
At 31 March 2026
31,046
At 31 March 2025
39,464
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost or valuation
At 1 April 2025 and 31 March 2026
545,515
370,659
21,834
938,008
Depreciation and impairment
At 1 April 2025
121,367
351,267
20,562
493,196
Depreciation charged in the year
9,875
2,909
191
12,975
At 31 March 2026
131,242
354,176
20,753
506,171
Carrying amount
At 31 March 2026
414,273
16,483
1,081
431,837
At 31 March 2025
424,148
19,392
1,272
444,812

MEDIPURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
117,396
98,598
Other debtors
1,687
1,687
119,083
100,285
Deferred tax asset (note )
80,754
112,455
199,837
212,740
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
17,935
15,838
Other creditors
95,184
76,225
113,119
92,063
7
Revaluation reserve
2026
2025
£
£
At the beginning of the year
102,900
105,700
Other movements
(2,800)
(2,800)
At the end of the year
100,100
102,900
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