REGISTERED NUMBER: 08681398 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PROSUM MEDICAL LTD

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

6

DIRECTOR:

Mr Y Sun

REGISTERED OFFICE:

Unit 14

Cowley Mill Road

Uxbridge

Greater London

UB8 2DB

REGISTERED NUMBER:

08681398 (England and Wales)

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

DIRECTOR

Mr Y Sun held office during the whole of the period from 1 January 2025 to the date of this report.

His beneficial interest in the shares of the company, according to the register of directors' interests, was as follows:

31.12.25

1.1.25

Ordinary shares of £1 each

100,000

100,000

He did not hold any non-beneficial interests in the shares of the company.

GOING CONCERN

The Company director considers the Company a going concern on the basis that by the date of this report they have repaid the loan and he will continue to support the company personally.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr Y Sun - Director

28 August 2026

FIXED ASSETS

Property, plant and equipment

4

9,454

5,338

CURRENT ASSETS

Debtors

5

2,398,278

1,960,421

Cash at bank and in hand

582,184

916,080

2,980,462

2,876,501

CREDITORS

Amounts falling due within one year

6

(2,333,971

)

(2,377,516

)

NET CURRENT ASSETS

646,491

498,985

TOTAL ASSETS LESS CURRENT LIABILITIES

655,945

504,323

PROVISIONS FOR LIABILITIES

(2,364

)

(1,335

)

NET ASSETS

653,581

502,988

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Retained earnings

553,581

402,988

SHAREHOLDERS' FUNDS

653,581

502,988

The company is entitled to exemption from audit under Section 477 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Mr Y Sun - Director

1.	STATUTORY INFORMATION

Prosum Medical 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

Revenue 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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 6 (2024 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

320

8,944

6,935

16,199

Additions

-

3,068

4,525

7,593

At 31 December 2025

320

12,012

11,460

23,792

DEPRECIATION

At 1 January 2025

219

5,786

4,856

10,861

Charge for year

25

1,556

1,896

3,477

At 31 December 2025

244

7,342

6,752

14,338

NET BOOK VALUE

At 31 December 2025

76

4,670

4,708

9,454

At 31 December 2024

101

3,158

2,079

5,338

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,951,570

1,810,700

Other debtors

446,708

149,721

2,398,278

1,960,421

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

26,091

5,977

Trade creditors

2,174,075

2,298,510

Taxation and social security

56,150

31,525

Other creditors

77,655

41,504

2,333,971

2,377,516

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr Y Sun.