Sante Group Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—8

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Sante Group Limited

Accountant's Report

For The Year Ended 31 December 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Sante Group 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 Sante Group 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 Sante Group Limited , as a body, in accordance with the terms of our engagement letter dated 16 September 2019. Our work has been undertaken solely to prepare for your approval the accounts of Sante Group Limited and state those matters that we have agreed to state to the directors of Sante Group 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 Sante Group Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Sante Group 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 Sante Group Limited . You consider that Sante Group 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 Sante Group 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.

12 June 2026

MJH Accountants Limited

Chartered Accountants and Chartered Tax Advisers

129 Woodplumpton Road

Fulwood

Preston

Lancashire

PR2 3LF

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Sante Group Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 12186155

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,276		58,581
Investments	5		903,125		903,125

			956,401		961,706
CURRENT ASSETS
Debtors	6	139,403		101,043

		139,403		101,043
Creditors: Amounts Falling Due Within One Year	7	(431,422 )		(372,097 )

NET CURRENT ASSETS (LIABILITIES)			(292,019 )		(271,054 )

TOTAL ASSETS LESS CURRENT LIABILITIES			664,382		690,652

Creditors: Amounts Falling Due After More Than One Year	8		(335,971 )		(393,217 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(8,544 )		(9,287 )

NET ASSETS			319,867		288,148

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			319,767		288,048

SHAREHOLDERS' FUNDS			319,867		288,148

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Sante Group 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 P J Nugent

Director

12 June 2026

The notes on pages 5 to 8 form part of these financial statements.

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Sante Group Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Sante Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12186155 . 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

Revenue represents amounts receivable for management services, subscription income, consultancy services and commission income, stated net of value added tax.

Management fee income is recognised on a monthly basis as the services are provided to subsidiary undertakings.

Subscription income from health-based applications is recognised on a straight-line basis over the period to which the subscription relates, with amounts invoiced monthly. Revenue is recognised as access to the application is provided to customers.

Consultancy and white-labelling fee income is recognised by reference to the stage of completion of the project at the reporting date, when the outcome can be estimated reliably. Where the outcome cannot be measured reliably, revenue is recognised only to the extent of recoverable costs incurred.

Commission income is recognised on receipt, reflecting the timing of cash settlement and uncertainty over the ultimate amount receivable.

Amounts invoiced in advance of services being provided are deferred and recognised in revenue over the period to which they relate. Amounts earned but not yet invoiced 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:

Leasehold	20% on written down value and 10% on cost
Fixtures & Fittings	20% on written down value
Computer Equipment	25% on written down value and 33% 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.

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Sante Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 34 (2024: 29)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	31,736	22,516	35,474	89,726
Additions	-	1,666	9,383	11,049
Disposals	-	-	(14,975 )	(14,975 )

As at 31 December 2025	31,736	24,182	29,882	85,800

Depreciation
As at 1 January 2025	3,144	9,610	18,391	31,145
Provided during the period	3,766	2,795	5,686	12,247
Disposals	-	-	(10,868 )	(10,868 )

As at 31 December 2025	6,910	12,405	13,209	32,524

Net Book Value
As at 31 December 2025	24,826	11,777	16,673	53,276

As at 1 January 2025	28,592	12,906	17,083	58,581

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Sante Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	903,125

As at 31 December 2025	903,125

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	903,125

As at 1 January 2025	903,125

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	25,769	7,853
Amounts owed by group undertakings	54,557	81,379
Other debtors	59,077	11,811

	139,403	101,043

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	70,549	87,198
Bank loans and overdrafts	21,751	29,777
Other loans	90,844	84,804
Amounts owed to group undertakings	27,292	17,518
Other creditors	70,384	24,538
Taxation and social security	150,602	128,262

	431,422	372,097

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

	2025	2024
	£	£
Bank loans	-	4,172
Other loans	83,547	123,797
Amounts owed to group undertakings	252,424	265,248

	335,971	393,217

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Sante Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Accelerated capital allowances	8,544	9,287

10. Share Capital

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

11. Other Commitments

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

	2025	2024
	£	£
Not later than one year	33,851	25,850
Later than one year and not later than five years	105,812	3,784

	139,663	29,634

12. Pension Commitments

The company operates a defined contribution pension scheme and the assets of the scheme are held separately from those of the company in independently administered funds.

At the balance sheet date unpaid contributions of £8,113 (2024: £-) were due to the fund which are included in Other creditors.

13. Controlling Party

The company's controlling party is Mr P J Nugent by virtue of his ownership of 100% of the issued share capital in the company.

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Directors	Mr P J Nugent
	Mr M J Hall

Company Number	12186155

Registered Office	The Energy Centre
	523 Garstang Road
	Preston
	Lancashire
	PR3 5DL

Business	The Energy Centre
	523 Garstang Road
	Preston
	Lancashire
	PR3 5DL

Accountants	MJH Accountants Limited
	Chartered Accountants and Chartered Tax Advisers
	129 Woodplumpton Road
	Fulwood
	Preston
	Lancashire
	PR2 3LF

Bankers	Barclays Bank
	38 Fishergate
	Preston
	Lancashire
	PR1 2AD