Company No: 12506860 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	51		1,051
		51		1,051
Current assets
Debtors	4	100,999		68,122
Cash at bank and in hand		82,860		110,551
		183,859		178,673
Creditors: amounts falling due within one year	5	( 1,018)		( 1,018)
Net current assets		182,841		177,655
Total assets less current liabilities		182,892		178,706
Net assets		182,892		178,706
Capital and reserves
Called-up share capital	6	150		150
Profit and loss account		182,742		178,556
Total shareholders' funds		182,892		178,706

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of AFL Health Limited (registered number: 12506860) were approved and authorised for issue by the Director on 03 August 2026. They were signed on its behalf by:

Dr A F Leite Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

AFL Health Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3 Kew Court, Pynes Hill, Exeter, EX2 5AZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Fixed asset investments

	Listed investments		Investments in associates		Total
	£		£		£
Cost or valuation before impairment
At 01 April 2025	1,000		51		1,051
Disposals	( 1,000)		0		( 1,000)
At 31 March 2026	0		51		51
Carrying value at 31 March 2026	0		51		51
Carrying value at 31 March 2025	1,000		51		1,051

4. Debtors

	2026		2025
	£		£
Amounts owed by Group undertakings	1,200		1,200
Amounts owed by associates	69,798		53,798
Other debtors	30,001		13,124
	100,999		68,122

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to associates	1,018		1,018

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
120 Ordinary shares of £ 1.00 each	120		120
30 Ordinary A shares of £ 1.00 each	30		30
	150		150

7. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Balance bought forward	13,124		7,067
Drawings	189,127		28,057
Repayments	(172,250)		(22,000)
Balance carried forward	30,001		13,124

The above balance is repayable on demand and interest has been charged at HMRC's approved rate.