REGISTERED NUMBER: 02085250 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

ADVANCED HEALTHCARE LTD.

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S Sonoi

K Kagawa

H Tachidokoro

J J Clarke

K Ichizawa

J Nakanishi

SECRETARY:

Dr M D Pujo

REGISTERED OFFICE:

Units 2-4

Leavers Estate

Chiddingstone Causeway

Tonbridge

Kent

TN11 8JU

REGISTERED NUMBER:

02085250 (England and Wales)

AUDITORS:

WP Audit Services LLP

Chartered Accountants

Statutory Auditor

North House

198 High Street

Tonbridge

Kent

TN9 1BE

FIXED ASSETS

Property, plant and equipment

4

2,162,422

2,526,587

CURRENT ASSETS

Inventories

1,631,530

1,453,798

Debtors

5

1,042,317

1,285,965

Cash at bank and in hand

3,440,962

3,326,624

6,114,809

6,066,387

CREDITORS

Amounts falling due within one year

6

742,007

535,460

NET CURRENT ASSETS

5,372,802

5,530,927

TOTAL ASSETS LESS CURRENT LIABILITIES

7,535,224

8,057,514

PROVISIONS FOR LIABILITIES

7

78,724

107,461

NET ASSETS

7,456,500

7,950,053

CAPITAL AND RESERVES

Called up share capital

8

2,240,000

2,240,000

Retained earnings

9

5,216,500

5,710,053

SHAREHOLDERS' FUNDS

7,456,500

7,950,053

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 Board of Directors and authorised for issue on 14th May 2026 and were signed on its behalf by:

J J Clarke - Director

1.	STATUTORY INFORMATION

Advanced Healthcare 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.

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

Monetary amounts in these financial statements are rounded to the nearest £.

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.

Revenue

Revenue is measured at the fair value of the consideration received or receivable excluding discounts and value added tax. It is recognised when goods are despatched to the customer.

Tangible fixed assets

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

Freehold property

-

Straight line over 50 years

Improvements to property

-

at varying rates on cost

Tooling

-

at varying rates on cost

General equipment

-

at varying rates on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Freehold land is not depreciated.

Stocks

Inventories are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost on manufactured items includes the direct labour cost of mixing, filling and packing the goods. Cost on all items includes the cost of inward delivery.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Research and development

Research expenditure is written off to the profit and loss account in the year in which it is incurred. Development expenditure is written off in the same way unless the directors are satisfied as to the technical, commercial and financial viability of individual projects. In this situation, the expenditure is deferred and amortised over the period during which the company is expected to benefit.

Foreign currencies

At each reporting date monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the reporting end date. Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of transactions. Gains and losses arising on translation in the period are included in the income statement.

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.

Hire purchase and leasing commitments

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

Financial instruments

The company only has financial instruments which are classified as basic financial instruments.

Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in the Income Statement.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2025 - 44 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Freehold

to

property

property

Tooling

£

£

£

COST

At 1st April 2025

2,218,659

125,611

73,102

Additions

-

17,955

-

At 31st March 2026

2,218,659

143,566

73,102

DEPRECIATION

At 1st April 2025

192,284

6,246

73,102

Charge for year

35,498

9,213

-

Impairments

315,877

-

-

At 31st March 2026

543,659

15,459

73,102

NET BOOK VALUE

At 31st March 2026

1,675,000

128,107

-

At 31st March 2025

2,026,375

119,365

-

General

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2025

1,588,342

11,000

97,877

4,114,591

Additions

46,972

-

2,620

67,547

At 31st March 2026

1,635,314

11,000

100,497

4,182,138

DEPRECIATION

At 1st April 2025

1,220,499

11,000

84,873

1,588,004

Charge for year

65,968

-

5,156

115,835

Impairments

-

-

-

315,877

At 31st March 2026

1,286,467

11,000

90,029

2,019,716

NET BOOK VALUE

At 31st March 2026

348,847

-

10,468

2,162,422

At 31st March 2025

367,843

-

13,004

2,526,587

Included in cost of land and buildings is freehold land of £ 335,000 (2025 - £ 443,732 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

796,202

1,022,780

Amounts owed by group undertakings

79,105

53,429

Other debtors

167,010

209,756

1,042,317

1,285,965

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

151,557

195,997

Amounts owed to group undertakings

105,480

58,666

Taxation and social security

212,819

58,304

Other creditors

272,151

222,493

742,007

535,460

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

78,724

107,461

Deferred

tax

£

Balance at 1st April 2025

107,461

Utilised during year

(11,961

)

Adjustment for prior years

(16,776

)

Balance at 31st March 2026

78,724

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2,240,000

Ordinary

£1

2,240,000

2,240,000

9.

RESERVES

Retained

earnings

£

At 1st April 2025

5,710,053

Profit for the year

694,244

Dividends

(1,187,797

)

At 31st March 2026

5,216,500

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Auditors' Report was unqualified.

Jonathan Healey FCA (Senior Statutory Auditor)

for and on behalf of WP Audit Services LLP

11.	POST BALANCE SHEET EVENTS

The directors have proposed a dividend of £439,000 be paid after the year end. This is a non-adjusting post balance event.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Shofu Inc.