BRANCH HYPERBARIC LTD

BRANCH HYPERBARIC LTD
Contents Page
For the year ended 31 January 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Detailed Income Statement	7

BRANCH HYPERBARIC LTD
Company Information
For the year ended 31 January 2026

Director	Marc JOHNSON
Registered Number	15422917
Registered Office	121, BOX STOP WESTGATE WAKEFIELD WF1 1EW

1

BRANCH HYPERBARIC LTD
Director's Report
For the year ended 31 January 2026

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 January 2026.

Principal activities

Principal activity of the company during the financial year was of ...

Director

The director who served the company throughout the year was as follows:

Marc JOHNSON

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Marc JOHNSON
Director

Date approved: 28 August 2026

2

BRANCH HYPERBARIC LTD Accountants' Report For the year ended 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. 31 January 2026 .................................................... 28 August 2026 3

BRANCH HYPERBARIC LTD
Accountants' Report
For the year ended 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

31 January 2026

....................................................

28 August 2026

3

BRANCH HYPERBARIC LTD
Income Statement
For the year ended 31 January 2026

	Notes	2026 £	2025 £
Turnover		14,390	6,008
Cost of sales		(2,990)	(1,935)
Gross profit		11,400	4,073
Administrative expenses		(10,581)	(4,266)
Operating profit/(loss)		819	(193)
Profit/(Loss) on ordinary activities before taxation		819	(193)
Tax on profit on ordinary activities	3	(119)	0
Profit/(Loss) for the financial year		700	(193)

4

BRANCH HYPERBARIC LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Current assets
Debtors	4	300	300
Cash at bank and in hand		1,123	3
		1,423	303
Creditors: amount falling due within one year	5	(914)	(494)
Net current assets		509	(191)

Total assets less current liabilities		509	(191)
Net assets		509	(191)

Capital and reserves
Called up share capital		2	2
Profit and loss account	6	507	(193)
Shareholders' funds		509	(191)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 28 August 2026 and were signed by:

-------------------------------
Marc JOHNSON
Director

5

BRANCH HYPERBARIC LTD
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

BRANCH HYPERBARIC LTD is a private company, limited by shares, registered in , registration number 15422917, registration address 121, BOX STOP, WESTGATE WAKEFIELD, WF1 1EW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tax on profit on ordinary activities

	2026 £		2025 £
UK Corporation Tax	119		0
	119		0

4.

Debtors: amounts falling due within one year

	2026 £		2025 £
Other Debtors	300		300
	300		300

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Corporation Tax	119	0
Accrued Expenses	300	0
Other Creditors	1	0
Directors' Current Accounts	494	494
	914	494

6.

Profit and loss account

	2026 £
Balance at 01 February 2025	(193)
Profit for the year	700
Balance at 31 January 2026	507

6

BRANCH HYPERBARIC LTD
Detailed Income Statement
For the year ended 31 January 2026

	2026 £		2025 £
Turnover
Sales		14,390		6,008
		14,390		6,008
Cost of sales
Purchases	2,990		1,935
		(2,990)		(1,935)
Gross Profit		11,400		4,073
Administrative expenses
Wages & Salaries	10,118		0
Accountancy Fees	300		0
Legal and Professional Fees (Allowable)	47		0
Rent	0		110
General Travel Expenses	0		1,360
Motor Vehicle Expenses	0		1,035
Bank Charges	5		4
Subscription	110		0
Entertainment	0		432
General Insurance	0		223
Telephone, Fax & Internet	0		44
Sundry Expenses	1		1
IT Software and Consumables	0		1,057
		(10,581)		(4,266)
Operating profit/(loss)		819		(193)
Profit/(Loss) on ordinary activities before taxation		819		(193)
Tax on profit on ordinary activities
UK Corporation Tax	119		0
		(119)		0
Profit/(Loss) for the financial year		700		(193)

7

Registered Number: 15422917

BRANCH HYPERBARIC LTD

Report of the Director and Unaudited Financial Statements

Period of accounts Start date: 01 February 2025 End date: 31 January 2026