REGISTERED NUMBER: 08587487 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Oska Care Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

87,013

33,182

87,013

33,182

CURRENT ASSETS

Stocks

1,038,069

868,752

Debtors

6

1,136,105

992,957

Cash at bank and in hand

706,222

527,961

2,880,396

2,389,670

CREDITORS

Amounts falling due within one year

7

(1,441,392

)

(996,459

)

NET CURRENT ASSETS

1,439,004

1,393,211

TOTAL ASSETS LESS CURRENT LIABILITIES

1,526,017

1,426,393

PROVISIONS FOR LIABILITIES

(19,498

)

(4,967

)

NET ASSETS

1,506,519

1,421,426

CAPITAL AND RESERVES

Called up share capital

120,000

120,000

Retained earnings

1,386,519

1,301,426

SHAREHOLDERS' FUNDS

1,506,519

1,421,426

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 26 May 2026 and were signed on its behalf by:

Mr A Wickland - Director

1.	STATUTORY INFORMATION

Oska Care Limited is a private company, limited by shares, domiciled in England, registration number 08587487. The registered office is Edward House, 5 Penner Road, Havant, Hampshire, England, PO9 1QZ.

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 represents the value of all healthcare equipment and product sales made during the year, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years, with no amortisation being provided in the year of acquisition.

Tangible fixed assets and depreciation

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

Land and buildings

-

20% on cost and 10% on cost

Plant and machinery etc

-

33% on cost and 25% on cost

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is represented by purchase price.

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.

Hire purchase and leasing commitments

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

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

192,000

AMORTISATION

At 1 January 2025

and 31 December 2025

192,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

52,268

146,657

198,925

Additions

2,300

78,155

80,455

At 31 December 2025

54,568

224,812

279,380

DEPRECIATION

At 1 January 2025

38,955

126,788

165,743

Charge for year

6,592

20,032

26,624

At 31 December 2025

45,547

146,820

192,367

NET BOOK VALUE

At 31 December 2025

9,021

77,992

87,013

At 31 December 2024

13,313

19,869

33,182

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

617,497

631,783

Other debtors

518,608

361,174

1,136,105

992,957

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

524,911

305,716

Taxation and social security

378,400

363,464

Other creditors

538,081

327,279

1,441,392

996,459