REGISTERED NUMBER: 10614846 (England and Wales)

MARK HEALTHCARE PRIVATE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr R R Mandala

Dr K Talari

Mrs M Mandala

A Mandala

REGISTERED OFFICE:

150 Buckswood Drive

Crawley

West Sussex

RH11 8JF

REGISTERED NUMBER:

10614846 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

1,989

3,673

Investments

5

179,329

103,315

181,318

106,988

CURRENT ASSETS

Debtors

6

12,626

4,534

Cash at bank

48,595

23,726

61,221

28,260

CREDITORS

Amounts falling due within one year

7

37,301

6,927

NET CURRENT ASSETS

23,920

21,333

TOTAL ASSETS LESS CURRENT LIABILITIES

205,238

128,321

PROVISIONS FOR LIABILITIES

2,022

3,385

NET ASSETS

203,216

124,936

CAPITAL AND RESERVES

Called up share capital

8

150

150

Retained earnings

203,066

124,786

SHAREHOLDERS' FUNDS

203,216

124,936

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

Dr R R Mandala - Director

1.	STATUTORY INFORMATION

Mark Healthcare Private 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 as modified by the revaluation of certain assets.

Turnover

Turnover 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.

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

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

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

2,270

11,578

13,848

Additions

-

1,068

1,068

At 31 March 2026

2,270

12,646

14,916

DEPRECIATION

At 1 April 2025

1,816

8,359

10,175

Charge for year

454

2,298

2,752

At 31 March 2026

2,270

10,657

12,927

NET BOOK VALUE

At 31 March 2026

-

1,989

1,989

At 31 March 2025

454

3,219

3,673

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

103,315

Additions

83,026

Revaluations

(7,012

)

At 31 March 2026

179,329

NET BOOK VALUE

At 31 March 2026

179,329

At 31 March 2025

103,315

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2019

294

Valuation in 2020

(795

)

Valuation in 2021

5,979

Valuation in 2022

2,676

Valuation in 2023

1,560

Valuation in 2024

11,310

Valuation in 2025

(8,709

)

Valuation in 2026

(7,011

)

Cost

174,025

179,329

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

174,025

57,500

Fixed asset investments were valued on an open market basis on 31 March 2026 by third party investors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,210

4,534

Other debtors

3,416

-

12,626

4,534

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

26,592

3,190

Other creditors

10,709

3,737

37,301

6,927

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

A Ordinary

£1

100

100

50

B Ordinary

£1

50

50

150

150

9.	OTHER FINANCIAL COMMITMENTS

Total amount of commitments, guarantees and contingencies is £13,949 (2025: £NIL).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Dr R R Mandala

Balance outstanding at start of year

(1,759

)

7,500

Amounts advanced

5,264

741

Amounts repaid

(8,652

)

(10,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(5,147

)

(1,759

)