REGISTERED NUMBER: 07921471 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RED OAK HEALTHCARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Ikhlaq

M Eshak

K Ayub

M A Issat

A Mahmood

SECRETARY:

M Eshak

REGISTERED OFFICE:

175 Otley Road

Bradford

West Yorkshire

BD3 0HX

REGISTERED NUMBER:

07921471 (England and Wales)

ACCOUNTANTS:

Ashcrofts Accountants Limited

2 Cedargrove

Hagley

Stourbridge

West Midlands

DY9 0DR

BANKERS:

Santander UK plc

Bootle

Merseyside

L30 4GB

FIXED ASSETS

Intangible assets

4

31,110

54,443

Tangible assets

5

104,526

107,886

135,636

162,329

CURRENT ASSETS

Stocks

6

61,823

61,318

Debtors

7

340,718

292,003

Cash at bank and in hand

141,175

133,796

543,716

487,117

CREDITORS

Amounts falling due within one year

8

(532,411

)

(463,517

)

NET CURRENT ASSETS

11,305

23,600

TOTAL ASSETS LESS CURRENT LIABILITIES

146,941

185,929

PROVISIONS FOR LIABILITIES

10

-

(610

)

NET ASSETS

146,941

185,319

CAPITAL AND RESERVES

Called up share capital

11

400

400

Retained earnings

12

146,541

184,919

SHAREHOLDERS' FUNDS

146,941

185,319

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 14 September 2026 and were signed on its behalf by:

M Ikhlaq - Director

1.	STATUTORY INFORMATION

Red Oak Healthcare 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

2% on cost

Fixtures, fittings & equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

349,992

AMORTISATION

At 1 January 2025

295,549

Amortisation for year

23,333

At 31 December 2025

318,882

NET BOOK VALUE

At 31 December 2025

31,110

At 31 December 2024

54,443

5.	TANGIBLE FIXED ASSETS

Fixtures,

Freehold

fittings

Motor

property

& equipment

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

112,500

63,568

3,125

179,193

DEPRECIATION

At 1 January 2025

9,938

59,130

2,239

71,307

Charge for year

2,250

888

222

3,360

At 31 December 2025

12,188

60,018

2,461

74,667

NET BOOK VALUE

At 31 December 2025

100,312

3,550

664

104,526

At 31 December 2024

102,562

4,438

886

107,886

6.

STOCKS

2025

2024

£

£

Stocks

61,823

61,318

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

125,573

115,924

Other debtors

193,603

147,527

VAT

7,641

16,638

Deferred tax asset

4,929

-

Prepayments and accrued income

8,972

11,914

340,718

292,003

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

192,672

139,229

Social security and other taxes

2,432

1,818

Other creditors

50,423

50,590

Directors' loan accounts

284,209

269,209

Accruals and deferred income

2,675

2,671

532,411

463,517

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

In more than five years

17,500

34,120

10.	PROVISIONS FOR LIABILITIES

2024

£

Deferred tax

610

Deferred

tax

£

Balance at 1 January 2025

610

Credited during the year

(5,539

)

Balance at 31 December 2025

(4,929

)

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

300

Ordinary

£1

300

300

100

Associate 'A' Ordinary

£1

100

100

400

400

12.

RESERVES

Retained

earnings

£

At 1 January 2025

184,919

Deficit for the year

(25,878

)

Dividends

(12,500

)

At 31 December 2025

146,541

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 December 2025, there was a loan from Mr M Ikhlaq of £95,000 (2024: £80,000). This unsecured loan is interest free and repayable on demand.

At 31 December 2025, there was a loan from Mr K Ayub of £33,081 (2024: £33,081). This unsecured loan is interest free and repayable on demand.

At 31 December 2025, there was a loan from Mr M A Issat of £78,981 (2024: £78,981). This unsecured loan is interest free and repayable on demand.

At 31 December 2025, there was a loan from Mr A Mahmood of £77,147 (2024: £77,147). This unsecured loan is interest free and repayable on demand.

14.	RELATED PARTY DISCLOSURES

At 31 December 2025 there was a loan to Fiveqube Limited of £182,627 (2024: £145,301), a company in which Mr M Ikhlaq, Mr M A Issat and Mr A Mahmood are directors.

At 31 December 2025 there was a loan to Alpharma Limited of £2,226 (2024: £2,226), a company in which Mr M A Issat is a director.

At 31 December 2025 there was a loan from Prescriptions 2 U Ltd of £50,000 (2024: £50,000), a company in which Mr M Eshak is a director.