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Registered number: 07857151
NXSTAGE MEDICAL UK, LTD.
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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COMPANY INFORMATION
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Chartered Accountants & Statutory Auditors
1st Floor Sackville House
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CONTENTS
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Notes to the Financial Statements
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NXSTAGE MEDICAL UK, LTD.
REGISTERED NUMBER:07857151
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BALANCE SHEET
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Allotted, called up and fully paid share capital
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Equity shareholder's funds
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The Company has opted not to file the Directors' Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 September 2026.
The notes on pages 2 to 6 form part of these financial statements.
Page 1
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
NxStage Medical UK, Ltd. (Company number: 07857151), having its registered office and principal place of business at Nunn Brook Road, Huthwaite, Sutton-In-Ashfield, Nottinghamshire, NG17 2HU, is a private limited company incorporated in England and Wales.
2.Accounting policies
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Basis of preparation of financial statements
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The directors intend on winding down the business following the Balance Sheet date as such the financial statements have been prepared under the non-going concern/break-up basis unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
At the year end, the Company had net assets of £3,029,255 and incurred a profit of £218,731 during the year ended 31 December 2025.
The directors' have made the decision to wind down the Company following the Balance Sheet date. The Company will cease to trade within one year of the Balance Sheet date, as such the financial statements have not been prepared on a going concern basis and have instead been prepared on a break up basis.
The assets and liabilities are fairly stated within the financial statements, the assets remaining after all liabilities are settled will be distributed to the immediate shareholder upon windup.
The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1.12 from the requirement to provide a Statement of Cash Flows on the grounds that it is a qualifying entity and the ultimate parent prepares consolidated group accounts.
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.
Page 2
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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Current and deferred taxation
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The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
Short-term debtors are measured at transaction price, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Short-term creditors are measured at the transaction price.
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
Page 3
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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Provisions for liabilities
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Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to the Statement of Income and Retained Earnings in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance Sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance Sheet.
Provisions are recognised when an event has taken place that gives rise to a legal or constructive
obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking
into account the related risks and uncertainties.
Increases in provisions are generally charged as an expense to the Statement of Income and Retained Earnings.
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The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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Page 4
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Amounts due within one year
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Amounts owed by group undertakings
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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Related party transactions
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The Company has taken advantage of Section 33.1A of FRS 102 in not disclosing transactions between wholly-owned members of a group.
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Immediate parent undertaking
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As at 31 December 2025 and 31 December 2024, the immediate parent undertaking was Fresenius Medical Care (Holdings) Ltd.
The parents registered address is:
Nunn Brook Road,
Huthwaite, Sutton In Ashfield,
Nottinghamshire, NG17 2HU
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Ultimate parent undertaking
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As at 31 December 2025 and 31 December 2024, the ultimate parent undertaking was Fresenius Medical Care AG & Co. KGaA, a listed company incorporated in Germany.
Consolidated financial statements are available from the following address:
Else-Kröner-Straße 1,
61352 Bad Homburg v.d. Höhe,
Germany
Page 5
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.
The audit report was signed on 29 September 2026 by Caryl King BSc ACA (Senior Statutory Auditor) (Senior Statutory Auditor) on behalf of Wilder Coe Ltd.
Page 6
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