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REGISTERED NUMBER: SC088918 (Scotland)

Audited Financial Statements For The Year Ended 31 December 2025

for

W Munro (Rehab) Limited

| W Munro (Rehab) Limited (Registered number: SC088918) |

Contents of the Financial Statements

For The Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| W Munro (Rehab) Limited |

Company Information

For The Year Ended 31 December 2025

| DIRECTORS: | G C Munro

| M Benyon

| P J Ledwith

| Miss R L Wilson

| D S Hazlie

| REGISTERED OFFICE: | 8/10 Dunrobin Court

| North Avenue

| Clydebank Business Park

| Clydebank

| G81 2QP

| REGISTERED NUMBER: | SC088918 (Scotland)

| INDEPENDENT AUDITORS: | Robb Ferguson

| Chartered Accountants & Statutory Auditors

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| W Munro (Rehab) Limited (Registered number: SC088918) |

Abridged Statement of Financial Position

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 340,762 |  | 386,729 |  |

CURRENT ASSETS

Stocks | 518,163 |  | 491,758 |  |

Debtors | 776,975 |  | 758,373 |  |

Cash at bank and in hand | 841,712 |  | 687,009 |  |

2,136,850 |  | 1,937,140 |  |

CREDITORS

Amounts falling due within one year | 424,382 |  | 419,725 |  |

NET CURRENT ASSETS | 1,712,468 |  | 1,517,415 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,053,230 |  | 1,904,144 |  |

CREDITORS

Amounts falling due after more than one year | (16,999 | ) | (17,849 | ) |

PROVISIONS FOR LIABILITIES | (59,758 | ) | (69,782 | ) |

NET ASSETS | 1,976,473 |  | 1,816,513 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 1,975,473 |  | 1,815,513 |  |

SHAREHOLDERS' FUNDS | 1,976,473 |  | 1,816,513 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

G C Munro - Director

| W Munro (Rehab) Limited (Registered number: SC088918) |

Notes to the Financial Statements

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| W Munro (Rehab) Limited is a private company, limited by shares , registered in Scotland. 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represents the value of services provided to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Heritable property | - | 2% on cost

| Improvements to property | - | 25% on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| W Munro (Rehab) Limited (Registered number: SC088918) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation and deferred tax

| 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 that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the statement of financial position. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Grants

| Government grants are written off at the following rates:

| Heritable property - 2% on cost

| Fixtures and fittings - 25% reducing balance

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 34 (2024 - 34 ) .

| W Munro (Rehab) Limited (Registered number: SC088918) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 1,098,884 |  |

| Additions | 45,240 |  |

| Disposals | (23,880 | ) |

| At 31 December 2025 | 1,120,244 |  |

| DEPRECIATION

| At 1 January 2025 | 712,155 |  |

| Charge for year | 85,225 |  |

| Eliminated on disposal | (17,898 | ) |

| At 31 December 2025 | 779,482 |  |

| NET BOOK VALUE

| At 31 December 2025 | 340,762 |  |

| At 31 December 2024 | 386,729 |  |

5. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 4,500 |  | 9,386 |  |

| Between one and five years | 13,875 |  | - |  |

18,375 |  | 9,386 |  |

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Janice Alexander (Senior Statutory Auditor)

| for and on behalf of Robb Ferguson

7. | ULTIMATE CONTROLLING PARTY

| The controlling party is M Benyon by virtue of his shareholding in Holmpatrick Limited, the ultimate controlling parent company.

| Registered office of Hompatrick Limited: Electrovision House, Lancots Lane, St Helens, Merseyside House, WA9 3EX.