REGISTERED NUMBER: 08758746 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30 November 2025

for

HEALING TOUCH REHAB LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

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.

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

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.

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 ) .

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

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

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