REGISTERED NUMBER: 16524808 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 17 JUNE 2025 TO 30 JUNE 2026

FOR

AUSMED LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W P Egan

G F Egan

C A Wellings

REGISTERED OFFICE:

10 John Street

London

WC1N 2EB

REGISTERED NUMBER:

16524808 (England and Wales)

AUDITORS:

Oury Clark Chartered Accountants

Statutory Auditors

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

CURRENT ASSETS

Debtors

4

42,379

Cash at bank

54,901

97,280

CREDITORS

Amounts falling due within one year

5

247,097

NET CURRENT LIABILITIES

(149,817

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(149,817

)

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

(149,917

)

SHAREHOLDERS' FUNDS

(149,817

)

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 1 October 2026 and were signed on its behalf by:

G F Egan - Director

1.	STATUTORY INFORMATION

Ausmed 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The company's principal place of business is located at Nightingale House, 105 Nightingale Lane, Balham, London, Greater London SW12 8NB.

These are the company’s first financial statements and cover the period from incorporation on 17 June 2025 to 30 June 2026. Accordingly, no comparative amounts are presented.

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.

Going concern

The company has obtained a letter of support from the parent company. The directors of the parent company have provided a commitment to provide any financial support which may be necessary in order for the Company to meet liabilities, as they fall due, for a period in excess of 12 months and 1 day from the signing of the audit report. As a result of this commitment the directors have continued to adopt the going concern basis in preparing these financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with other wholly owned members of the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Subscription fees revenue is recognised over the length of the contract as the company provides a continuous service of making the online portal available during the subscription period, and customers simultaneously receive and consume the benefits provided to them by the company.

Financial instruments

Basic financial instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any other financial instruments as covered by Section 12 of FRS102.

Taxation

Taxation for the period 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 period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

26,730

Other debtors

15,649

42,379

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

3,408

Amounts owed to group undertakings

195,815

Other creditors & accruals

47,874

247,097

6.	LEASING AGREEMENTS

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

£

Within one year

12,000

Between one and five years

24,000

36,000

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Zara Porter (Senior Statutory Auditor)

for and on behalf of Oury Clark Chartered Accountants

We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:

"Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed."

9.	ULTIMATE PARENT COMPANY

The ultimate parent company is Ausmed Group Pty Ltd, a company incorporated in Australia. Its registered office is Level 20, 485 La Trobe Street, Melbourne, Victoria, 3000, Australia. Consolidated accounts are prepared but are not publicly available.

On 9 April 2026, Ausmed Group Pty Ltd changed its name to Ausmed Pty Ltd. The company subsequently reverted to its original name, Ausmed Group Pty Ltd, on 24 August 2026.

10.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.