REGISTERED NUMBER: 12622969 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

AALIA HEALTH CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T Seeneevassen

REGISTERED OFFICE:

77 Cardigan Road

Bridlington

East Riding of Yorks

YO15 3JU

REGISTERED NUMBER:

12622969 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

5 & 6 Manor Court

Manor Garth

Scarborough

North Yorkshire

YO11 3TU

FIXED ASSETS

Intangible assets

4

67,500

-

Tangible assets

5

517,150

248,254

584,650

248,254

CURRENT ASSETS

Stocks

2,000

-

Debtors

6

84,983

185,326

Cash at bank

128,226

66,467

215,209

251,793

CREDITORS

Amounts falling due within one year

7

434,587

254,969

NET CURRENT LIABILITIES

(219,378

)

(3,176

)

TOTAL ASSETS LESS CURRENT LIABILITIES

365,272

245,078

PROVISIONS FOR LIABILITIES

27,889

26,646

NET ASSETS

337,383

218,432

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

337,283

218,332

SHAREHOLDERS' FUNDS

337,383

218,432

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 August 2026 and were signed by:

Mr T Seeneevassen - Director

1.	STATUTORY INFORMATION

Aalia Health Care Limited 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Improvements to leasehold property

-

Straight line over 10 years

Fixtures and fittings

-

15% Reducing balance

Computer equipment

-

33% on cost

Stocks

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

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 52 (2025 - 28 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

75,000

At 28 February 2026

75,000

AMORTISATION

Charge for year

7,500

At 28 February 2026

7,500

NET BOOK VALUE

At 28 February 2026

67,500

5.	TANGIBLE FIXED ASSETS

Improvements

to

Fixtures

Freehold

leasehold

and

Computer

property

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

-

177,088

145,527

1,469

324,084

Additions

287,383

-

25,000

-

312,383

At 28 February 2026

287,383

177,088

170,527

1,469

636,467

DEPRECIATION

At 1 March 2025

-

35,418

40,265

147

75,830

Charge for year

5,748

17,709

19,540

490

43,487

At 28 February 2026

5,748

53,127

59,805

637

119,317

NET BOOK VALUE

At 28 February 2026

281,635

123,961

110,722

832

517,150

At 28 February 2025

-

141,670

105,262

1,322

248,254

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

84,983

69,484

Other debtors

-

115,842

84,983

185,326

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to associates

162,264

91,812

Taxation and social security

88,275

67,031

Other creditors

184,048

96,126

434,587

254,969

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

Mr T Seeneevassen

Balance outstanding at start of year

115,842

(334,900

)

Amounts advanced

223,976

481,752

Amounts repaid

(389,792

)

(31,010

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(49,974

)

115,842