REGISTERED NUMBER: 09406430 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Whiston Healthcare UK Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S Inugala

REGISTERED OFFICE:

41 Queensway

Moorgate

Rotherham

South Yorkshire

S60 3EE

REGISTERED NUMBER:

09406430 (England and Wales)

FIXED ASSETS

Intangible assets

4

606,100

608,000

Tangible assets

5

3,169

4,232

609,269

612,232

CURRENT ASSETS

Stocks

53,500

50,000

Debtors

6

290,332

114,096

Cash at bank and in hand

20,202

5,742

364,034

169,838

CREDITORS

Amounts falling due within one year

7

320,132

257,898

NET CURRENT ASSETS/(LIABILITIES)

43,902

(88,060

)

TOTAL ASSETS LESS CURRENT LIABILITIES

653,171

524,172

CREDITORS

Amounts falling due after more than one year

8

(595,582

)

(26,319

)

PROVISIONS FOR LIABILITIES

(792

)

(1,058

)

NET ASSETS

56,797

496,795

CAPITAL AND RESERVES

Called up share capital

25

100

Capital redemption reserve

75

-

Retained earnings

56,697

496,695

SHAREHOLDERS' FUNDS

56,797

496,795

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 31 August 2026 and were signed by:

Mrs S Inugala - Director

1.	STATUTORY INFORMATION

Whiston Healthcare UK Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

The amount of Goodwill being amortised is after taking into account the estimated residual value. This is adjusted when considered excessive or understated for previous periods.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 makes employer contributions to personal pension schemes in accordance with auto enrolment legislation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

760,000

AMORTISATION

At 1 September 2024

152,000

Charge for year

1,900

At 31 August 2025

153,900

NET BOOK VALUE

At 31 August 2025

606,100

At 31 August 2024

608,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

14,220

DEPRECIATION

At 1 September 2024

9,988

Charge for year

1,063

At 31 August 2025

11,051

NET BOOK VALUE

At 31 August 2025

3,169

At 31 August 2024

4,232

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

75,958

86,509

Other debtors

214,374

27,587

290,332

114,096

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

30,147

41,626

Trade creditors

103,140

135,058

Taxation and social security

52,643

37,200

Other creditors

134,202

44,014

320,132

257,898

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

595,582

26,319

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

466,150

2,358

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loan

599,340

36,000

Bank loan

Barclays Bank PLC

Fixed and floating debenture 26/03/25.

10.	OTHER FINANCIAL COMMITMENTS

At 31st August 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £291,666, (2024: £17,000).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Monies were loaned to the company from the directors on an interest free basis. The balances owed by the company and shown within creditors under 1 year are as follows:-

Mrs S Inugala: £10,554, (2024: £10,423).

12.	RELATED PARTY DISCLOSURES

During the year the company advanced funds to the following companies, each of which is a related party by virtue of the control or influence exercised over it by Mrs S Inugala or by her husband, Mr G Kotra. The balances are unsecured, interest free and repayable on demand.

The balances owed from these companies and included in current assets:-

Sri Sri Med Ltd £137,300.

Sri Lakshmi Healthcare Limited £63,920.

Mahalakshmi Healthcare Limited £2,500

No balances were owing at 31st August 2024.

13.	ULTIMATE CONTROLLING PARTY

Mrs S Inugala became the 100% shareholder on 28th March 2025. Prior to that date there was no person

or entity owning more than 51% of the company in their own right.