REGISTERED NUMBER: 08655709 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

UNITE MEDICAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N A Romeo

A J Hollingsworth

REGISTERED OFFICE:

216 Milton Keynes Business Centre

Hayley Court

Linford Wood

Milton Keynes

MK14 6GD

REGISTERED NUMBER:

08655709 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Tangible assets

4

21,946

25,021

CURRENT ASSETS

Debtors

5

417,634

830,283

Cash at bank and in hand

125,256

27,806

542,890

858,089

CREDITORS

Amounts falling due within one year

6

512,988

875,179

NET CURRENT ASSETS/(LIABILITIES)

29,902

(17,090

)

TOTAL ASSETS LESS CURRENT LIABILITIES

51,848

7,931

CREDITORS

Amounts falling due after more than one year

7

(42,336

)

-

PROVISIONS FOR LIABILITIES

10

(5,487

)

(6,255

)

NET ASSETS

4,025

1,676

CAPITAL AND RESERVES

Called up share capital

11

125

125

Retained earnings

3,900

1,551

SHAREHOLDERS' FUNDS

4,025

1,676

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 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 8 September 2026 and were signed on its behalf by:

N A Romeo - Director

1.	STATUTORY INFORMATION

Unite Medical Limited 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.

Tangible fixed assets

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

Office equipment

-

25% on cost

Software

-

10% on reducing balance

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.

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 10 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

Software

Totals

£

£

£

COST

At 1 January 2025

59,618

25,277

84,895

Additions

280

3,500

3,780

At 31 December 2025

59,898

28,777

88,675

DEPRECIATION

At 1 January 2025

50,702

9,172

59,874

Charge for year

5,050

1,805

6,855

At 31 December 2025

55,752

10,977

66,729

NET BOOK VALUE

At 31 December 2025

4,146

17,800

21,946

At 31 December 2024

8,916

16,105

25,021

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

315,708

640,236

Other debtors

22,841

28,555

Directors' current accounts

4,419

12,076

Prepayments and accrued income

74,666

149,416

417,634

830,283

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

33,343

-

Payments on account

248,736

410,798

Trade creditors

6,842

42,269

Corporation tax

24,343

27,351

Social security and other taxes

5,182

10,234

VAT

125,099

284,946

Other creditors

60,871

88,919

Accrued expenses

8,572

10,662

512,988

875,179

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

42,336

-

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

33,343

-

Amounts falling due between one and two years:

Bank loans - 1-2 years

36,049

-

Amounts falling due between two and five years:

Bank loans - 2-5 years

6,287

-

The bank loan is secured against assets of the company.

The bank loans fall due for repayment within 3 years.

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Payments on account

248,736

410,798

At 31 December 2025 the payments on account facility with Lloyd's Invoice Finance, is secured against the trade receivables of the company.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,487

6,255

Deferred

tax

£

Balance at 1 January 2025

6,255

Provided during year

(768

)

Accelerated capital allowances

Balance at 31 December 2025

5,487

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

75

Ordinary A

£1

75

75

50

Ordinary B

£1

50

50

125

125

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 December 2025, there was £4,419 owed from director's (Dec 2024: £12,076), within a directors current account. This is due to be repaid to the company within 9 months of the period end.

13.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme for the employees (including directors). The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £8,542 (2024: £13,034). Contributions totalling £3,839 (2024: £4,116) were payable to the fund at the balance sheet date and are included in other creditors.