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REGISTERED NUMBER: 08758746 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30 November 2025

for

HEALING TOUCH REHAB LIMITED

HEALING TOUCH REHAB LIMITED (REGISTERED NUMBER: 08758746) |

Contents of the Financial Statements

For The Year Ended 30 November 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

HEALING TOUCH REHAB LIMITED (REGISTERED NUMBER: 08758746) |

Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 192,732 |  | 6,055 |  |

Investments | 5 | 414,134 |  | 353,697 |  |

606,866 |  | 359,752 |  |

CURRENT ASSETS

Debtors | 6 | 182,915 |  | 422,577 |  |

Cash at bank | 384,125 |  | 336,267 |  |

567,040 |  | 758,844 |  |

CREDITORS

Amounts falling due within one year | 7 | 93,435 |  | 239,646 |  |

NET CURRENT ASSETS | 473,605 |  | 519,198 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,080,471 |  | 878,950 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (134,253 | ) | - |  |

PROVISIONS FOR LIABILITIES | 9 | (48,072 | ) | - |  |

NET ASSETS | 898,146 |  | 878,950 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 898,046 |  | 878,850 |  |

SHAREHOLDERS' FUNDS | 898,146 |  | 878,950 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

HEALING TOUCH REHAB LIMITED (REGISTERED NUMBER: 08758746) |

Balance Sheet - continued

30 November 2025

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 26 August 2026 and were signed by:

Mrs K Ganguly - Director

HEALING TOUCH REHAB LIMITED (REGISTERED NUMBER: 08758746) |

Notes to the Financial Statements

For The Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Healing Touch Rehab Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08758746

| Registered office: | Central House

| 47 St. Paul Street

| Leeds

| West Yorkshire

| LS1 2TE

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| In applying the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities. Estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

| The main judgement concerns the likely future demand for the company's products and how that impacts on the carrying value of stock. The director has based his judgement on his considerable experience and understanding of the product and its marketplace.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% Reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Financial instruments

| The company enters into basic financial instrument transactions resulting in the recognition of financial assets and liabilities such as trade debtors and trade creditors, loans from banks and loans to and from related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured at the undiscounted constitutes a financing transaction, such as the payment of a trade debt beyond normal business terms or financed at a non-market rate of interest, the financial asset or liability is measured at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

HEALING TOUCH REHAB LIMITED (REGISTERED NUMBER: 08758746) |

Notes to the Financial Statements - continued

For The Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 8 ) .

HEALING TOUCH REHAB LIMITED (REGISTERED NUMBER: 08758746) |

Notes to the Financial Statements - continued

For The Year Ended 30 November 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 December 2024 | - |  | 10,057 |  | 7,084 |  | 17,141 |  |

| Additions | 132,604 |  | 62,087 |  | 1,058 |  | 195,749 |  |

| At 30 November 2025 | 132,604 |  | 72,144 |  | 8,142 |  | 212,890 |  |

| DEPRECIATION

| At 1 December 2024 | - |  | 5,209 |  | 5,877 |  | 11,086 |  |

| Charge for year | 5,024 |  | 3,416 |  | 632 |  | 9,072 |  |

| At 30 November 2025 | 5,024 |  | 8,625 |  | 6,509 |  | 20,158 |  |

| NET BOOK VALUE

| At 30 November 2025 | 127,580 |  | 63,519 |  | 1,633 |  | 192,732 |  |

| At 30 November 2024 | - |  | 4,848 |  | 1,207 |  | 6,055 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

£ |

| COST

| Additions | 60,000 |  |

| At 30 November 2025 | 60,000 |  |

| DEPRECIATION

| Charge for year | 1,500 |  |

| At 30 November 2025 | 1,500 |  |

| NET BOOK VALUE

| At 30 November 2025 | 58,500 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 December 2024 | 353,697 |  |

| Additions | 60,437 |  |

| At 30 November 2025 | 414,134 |  |

| NET BOOK VALUE

| At 30 November 2025 | 414,134 |  |

| At 30 November 2024 | 353,697 |  |

HEALING TOUCH REHAB LIMITED (REGISTERED NUMBER: 08758746) |

Notes to the Financial Statements - continued

For The Year Ended 30 November 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts due from related undertakings | 105,099 |  | 115,187 |  |

| Directors' current accounts | - |  | 230,554 |  |

| Tax | 76,836 |  | 76,836 |  |

| Prepayments | 980 |  | - |  |

182,915 |  | 422,577 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 24,480 |  | - |  |

| Hire purchase contracts | 5,440 |  | - |  |

| Corporation tax | 34,185 |  | 117,954 |  |

| Social security and other taxes | 4,884 |  | 3,816 |  |

| Accruals & deferred income | 15,289 |  | 117,151 |  |

| Pension creditor | 776 |  | 725 |  |

| Directors' current accounts | 8,381 |  | - |  |

93,435 |  | 239,646 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 24,480 |  | - |  |

| Bank loans - 2-5 years | 46,961 |  | - |  |

| Hire purchase contracts | 53,653 |  | - |  |

| Accruals and deferred income | 9,159 |  | - |  |

134,253 |  | - |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 48,072 |  | - |  |

| Deferred |

| tax |

£ |

| Provided during year | 48,072 |  |

| Balance at 30 November 2025 | 48,072 |  |

HEALING TOUCH REHAB LIMITED (REGISTERED NUMBER: 08758746) |

Notes to the Financial Statements - continued

For The Year Ended 30 November 2025

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025 | 2024 |

£ | £ |

| Mrs K Ganguly

| Balance outstanding at start of year | 230,554 |  | 99,070 |  |

| Amounts advanced | 135,716 |  | 212,428 |  |

| Amounts repaid | (374,651 | ) | (80,944 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (8,381 | ) | 230,554 |  |