REGISTERED NUMBER: SC390504 (Scotland)

Earsure Limited

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Fairfield

SECRETARY:

A E Fairfield

REGISTERED OFFICE:

7 Wardie Avenue

Edinburgh

Midlothian

EH5 2AB

REGISTERED NUMBER:

SC390504 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Tide

Station Square

1 Gloucester Street

Swindon

SN1 1GW

FIXED ASSETS

Intangible assets

4

370

370

CURRENT ASSETS

Cash at bank

90

90

CREDITORS

Amounts falling due within one year

5

2,425

2,103

NET CURRENT LIABILITIES

(2,335

)

(2,013

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,965

)

(1,643

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,966

)

(1,644

)

SHAREHOLDERS' FUNDS

(1,965

)

(1,643

)

The company is entitled to exemption from audit under Section 480 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 director acknowledges his 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 25 August 2026 and were signed by:

S J Fairfield - Director

1.	STATUTORY INFORMATION

Earsure Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

Going concern

The financial statements have been prepared on the going concern basis which assumes that the company will continue to function for the foreseeable future. In order to do so the company will require the continued support of it's director and related companies.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

370

NET BOOK VALUE

At 31 December 2025

370

At 31 December 2024

370

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

84

84

Amounts owed to group undertakings

1,791

1,469

Other creditors

550

550

2,425

2,103

6.	ULTIMATE CONTROLLING PARTY

The ultimate parent company for the business is Olemda Ltd (SC607989).