Nugent Sante Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Nugent Sante Limited for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Nugent Sante Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Nugent Sante Limited , as a body, in accordance with the terms of our engagement letter dated 08 February 2016. Our work has been undertaken solely to prepare for your approval the accounts of Nugent Sante Limited and state those matters that we have agreed to state to the directors of Nugent Sante Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nugent Sante Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Nugent Sante Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Nugent Sante Limited . You consider that Nugent Sante Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Nugent Sante Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19 June 2026

MJH Accountants Limited

Chartered Accountants and Chartered Tax Advisers

129 Woodplumpton Road

Fulwood

Preston

Lancashire

PR2 3LF

Page 1

Page 2

Nugent Sante Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 09805007

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		89,295		121,403

			89,295		121,403
CURRENT ASSETS
Debtors	6	1,085,704		905,063
Cash at bank and in hand		1,724		98,332

		1,087,428		1,003,395
Creditors: Amounts Falling Due Within One Year	7	(281,531 )		(218,158 )

NET CURRENT ASSETS (LIABILITIES)			805,897		785,237

TOTAL ASSETS LESS CURRENT LIABILITIES			895,192		906,640

Creditors: Amounts Falling Due After More Than One Year	8		(109,224 )		(198,532 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(16,956 )		(23,194 )

NET ASSETS			769,012		684,914

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			768,912		684,814

SHAREHOLDERS' FUNDS			769,012		684,914

Page 2

Page 3

Nugent Sante Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Paul Nugent

Director

19 June 2026

The notes on pages 4 to 7 form part of these financial statements.

Page 3

Page 4

Nugent Sante Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Nugent Sante Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09805007 . The registered office is The Energy Centre, 523 Garstang Road, Preston, Lancashire, PR3 5DL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents commission income receivable from the arrangement and renewal of medical insurance policies.

Commission income is recognised in full at the date the insurance policy is written and the insurer has been instructed, being the point at which the company has fulfilled its performance obligations and entitlement to commission is established. Amounts recognised but not yet received at the reporting date are included within accrued income.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on written down value
Fixtures & Fittings	20% on written down value
Computer Equipment	25% on written down value and 33.3% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

Page 4

Page 5

Nugent Sante Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	1

As at 31 December 2025	1

Amortisation
As at 1 January 2025	1

As at 31 December 2025	1

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	161,311	2,059	29,802	193,172
Disposals	-	(2,059 )	(25,064 )	(27,123 )

As at 31 December 2025	161,311	-	4,738	166,049

Depreciation
As at 1 January 2025	42,251	1,597	27,921	71,769
Provided during the period	29,765	92	679	30,536
Disposals	-	(1,689 )	(23,862 )	(25,551 )

As at 31 December 2025	72,016	-	4,738	76,754

Net Book Value
As at 31 December 2025	89,295	-	-	89,295

As at 1 January 2025	119,060	462	1,881	121,403

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	89,295	119,060

Page 5

Page 6

Nugent Sante Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	712,959	602,863
Amounts owed by group undertakings	23,214	29,403
Other debtors	3,407	7,549

	739,580	639,815
Due after more than one year
Amounts owed by group undertakings	252,424	265,248
Other debtors	93,700	-

	346,124	265,248

	1,085,704	905,063

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	20,057	19,828
Trade creditors	80,770	72
Bank loans and overdrafts	4,166	10,000
Other loans	65,085	77,570
Amounts owed to group undertakings	158	-
Other creditors	56,391	46,775
Taxation and social security	54,904	63,913

	281,531	218,158

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	88,729	108,785
Bank loans	-	4,166
Other loans	20,495	85,581

	109,224	198,532

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	20,057	19,828
Later than one year and not later than five years	88,729	108,785

	108,786	128,613

	108,786	128,613

Page 6

Page 7

Nugent Sante Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Accelerated capital allowances	16,956	23,194

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	17,835	20,993
Later than one year and not later than five years	12,603	8,939

	30,438	29,932

13. Parent Undertaking and Controlling Party

Nugent Sante Limited is a subsidiary undertaking of Sante Group Limited .

Sante Group Limited is incorporated in the United Kingdom and owns 90% of the issued share capital of Nugent Sante Limited .

Mr P N Nugent exercises control over Sante Group Limited .

As a small group, Sante Group Limited is exempt from the requirement to prepare consolidated financial statements.

Page 7