REGISTERED NUMBER: 08821167 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

CLAREMONT ANAESTHETISTS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

3

47,299

34,537

Investments

4

847,009

476,371

894,308

510,908

CURRENT ASSETS

Debtors

5

451,097

458,379

Cash at bank

210,852

276,534

661,949

734,913

CREDITORS

Amounts falling due within one year

6

94,334

89,967

NET CURRENT ASSETS

567,615

644,946

TOTAL ASSETS LESS CURRENT LIABILITIES

1,461,923

1,155,854

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,461,823

1,155,754

SHAREHOLDERS' FUNDS

1,461,923

1,155,854

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 1 September 2026 and were signed on its behalf by:

Navneet Kumar Narula - Director

1.	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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

67,886

Additions

27,354

At 31 December 2025

95,240

DEPRECIATION

At 1 January 2025

33,349

Charge for year

14,592

At 31 December 2025

47,941

NET BOOK VALUE

At 31 December 2025

47,299

At 31 December 2024

34,537

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

476,371

Additions

480,000

Disposals

(187,576

)

Share of profit/(loss)

2,902

Revaluations

75,312

At 31 December 2025

847,009

NET BOOK VALUE

At 31 December 2025

847,009

At 31 December 2024

476,371

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Cost

847,009

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

406,097

403,379

Amounts falling due after more than one year:

Other debtors

45,000

55,000

Aggregate amounts

451,097

458,379

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,520

2,580

Taxation and social security

84,420

57,348

Other creditors

8,394

30,039

94,334

89,967

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Ashu Loona

Balance outstanding at start of year

(10,013

)

(432

)

Amounts advanced

10,380

323

Amounts repaid

(3,165

)

(9,904

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,798

)

(10,013

)

Navneet Kumar Narula

Balance outstanding at start of year

(10,013

)

(432

)

Amounts advanced

10,380

323

Amounts repaid

(3,165

)

(9,904

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,798

)

(10,013

)

Arjun Narula

Balance outstanding at start of year

(10,013

)

(432

)

Amounts advanced

10,379

323

Amounts repaid

(3,164

)

(9,904

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,798

)

(10,013

)

Dividends issued during the year is Nil (Nil in 2024)

8.	RELATED PARTY DISCLOSURES

Amount due from Inter Co - Loona Solutions Ltd is £18,000 (£18,000 in 2024)

Amount due from Inter Co - Loona Holdings Ltd is £381,878 (£381878 in 2024)