Company No: 13071168 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

I Urnes

Registered office	Mercury House
	117 Waterloo Road
	London
	SE1 8UL
	United Kingdom

Company number

13071168 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Simple Healthcare Ltd for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 8 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Director of Simple Healthcare Ltd, as a body, in accordance with the terms of our engagement letter dated 21 January 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Simple Healthcare Ltd and state those matters that we have agreed to state to the director of Simple Healthcare Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Simple Healthcare Ltd and its Director as a body for our work or for this report.

It is your duty to ensure that Simple Healthcare Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Simple Healthcare Ltd. You consider that Simple Healthcare Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Simple Healthcare Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

25 August 2026

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	0		17
		0		17
Current assets
Debtors
- due within one year	4	0		217,206
- due after more than one year	4	256,240		0
Cash at bank and in hand		1,514		913
		257,754		218,119
Creditors: amounts falling due within one year	5	( 6,031)		( 1,432)
Net current assets		251,723		216,687
Total assets less current liabilities		251,723		216,704
Creditors: amounts falling due after more than one year	6	( 94,534)		0
Net assets		157,189		216,704
Capital and reserves
Called-up share capital	7	1		1
Profit and loss account		157,188		216,703
Total shareholder's funds		157,189		216,704

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Simple Healthcare Ltd (registered number: 13071168) were approved and authorised for issue by the Director on 24 August 2026. They were signed on its behalf by:

I Urnes Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Simple Healthcare Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Mercury House, 117 Waterloo Road, London, SE1 8UL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet at the date of approving these financial statements. The directors have a reasonable expectation that the Company has continued support from the wider group companies to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Income Statement in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 January 2025	800		800
At 31 December 2025	800		800
Accumulated depreciation
At 01 January 2025	783		783
Charge for the financial year	17		17
At 31 December 2025	800		800
Net book value
At 31 December 2025	0		0
At 31 December 2024	17		17

4. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	0		( 94,534)
Amounts owed by Group undertakings	0		311,740
	0		217,206
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings	256,240		0

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other taxation and social security	2,440		932
Other creditors	3,591		500
	6,031		1,432

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Amounts owed to Group undertakings	94,534		0

There are no amounts included above in respect of which any security has been given by the company.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 0.01 each	1		1

8. Ultimate controlling party

The ultimate controlling party is Generated Health Inc by virtue of it indirectly holding 100% of the share capital and voting rights of the company.