REGISTERED NUMBER: 11511200 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

IN & OUT HEALTH LTD

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

DIRECTORS:

Mrs C E Penniceard

Mr A M Penniceard

REGISTERED OFFICE:

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

REGISTERED NUMBER:

11511200 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

FIXED ASSETS

Intangible assets

4

26,976

27,952

CURRENT ASSETS

Debtors

5

13,639

11,238

Cash at bank

179

98

13,818

11,336

CREDITORS

Amounts falling due within one year

6

86,531

65,449

NET CURRENT LIABILITIES

(72,713

)

(54,113

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(45,737

)

(26,161

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(45,739

)

(26,163

)

(45,737

)

(26,161

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

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

The directors acknowledge their 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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

Mrs C E Penniceard - Director

1.	STATUTORY INFORMATION

In & Out Health Ltd 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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of 4 years.

TAXATION

Taxation for the year comprises current and deferred 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 or deferred taxation assets and liabilities are not discounted.

Current tax is 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.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 January 2025

37,300

Additions

9,392

At 31 December 2025

46,692

AMORTISATION

At 1 January 2025

9,348

Amortisation for year

10,368

At 31 December 2025

19,716

NET BOOK VALUE

At 31 December 2025

26,976

At 31 December 2024

27,952

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

98

-

Tax

-

497

Deferred tax asset

13,422

10,644

Prepayments

119

97

13,639

11,238

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,200

3,600

Tax

(18

)

-

Other creditors

13,095

13,208

Directors' loan accounts

71,408

47,861

Accrued expenses

846

780

86,531

65,449

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mr A M Penniceard and Mrs C E Penniceard

Balance outstanding at start of year

(47,861

)

(12,922

)

Amounts advanced

106

3,393

Amounts repaid

(23,653

)

(38,332

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(71,408

)

(47,861

)

The loan from the directors' does not attract any interest and there is no specified repayment date.

8.	RELATED PARTY DISCLOSURES

Included within other creditors is an amount of £13,095 (2024 £13,208 due to Penni Black Ldn Ltd. Penni Black Ldn Ltd is 100% owned by the directors' of the company.

There are no repayment terms to the loan and all transactions were at arms length.