REGISTERED NUMBER: 04409735 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

PASANTE HEALTHCARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M K Goh

L K Goh

SECRETARY:

M K Goh

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

04409735 (England and Wales)

AUDITORS:

Galloways Accounting (Audit) Limited

Statutory Auditors

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

265,703

344,859

CURRENT ASSETS

Stocks

5

2,349,877

1,736,310

Debtors

6

1,272,425

1,406,110

Cash at bank and in hand

968,348

942,417

4,590,650

4,084,837

CREDITORS

Amounts falling due within one year

7

2,353,775

2,330,158

NET CURRENT ASSETS

2,236,875

1,754,679

TOTAL ASSETS LESS CURRENT LIABILITIES

2,502,578

2,099,538

PROVISIONS FOR LIABILITIES

63,483

52,764

NET ASSETS

2,439,095

2,046,774

CAPITAL AND RESERVES

Called up share capital

253

253

Retained earnings

2,438,842

2,046,521

2,439,095

2,046,774

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 2 October 2026 and were signed on its behalf by:

M K Goh - Director

1.	STATUTORY INFORMATION

Pasante 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.

The financial statements are presented in Sterling (£) and rounded to the nearest £1.

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 wholly owned subsidiaries within the group of which this company is a part of.

Turnover

Turnover is recognised at the point the goods are dispatched to the customer. Where the goods are packed and allocated to a specific customer ready for collection or delivery and the company has done everything necessary to transfer the risks and rewards of ownership, the revenue is also recognised. It is included in the financial statements net of value added tax.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

life.

Improvements to property

over the period of the lease

Plant and machinery

over a period between 2 and 10 years

Computer equipment

over a period between 3 and 5 years

Stocks

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

Financial instruments

The company applies Sections 11 and 12 of FRS 102. Basic financial assets, comprising trade and other debtors and cash, and basic financial liabilities, comprising trade and other creditors and amounts owed to group undertakings, are initially recognised at transaction price and subsequently measured at amortised cost. Balances that are short term and non-interest bearing are measured at the undiscounted amount expected to be received or paid. Financial assets are assessed for impairment at each reporting date, and any impairment losses or reversals are recognised in profit or loss.

Financial instruments are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously.

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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. All assets are depreciated over their estimated useful lives.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account 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 40 (2025 - 42 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 July 2025

730,063

410,308

140,895

1,281,266

Additions

-

14,197

18,949

33,146

At 30 June 2026

730,063

424,505

159,844

1,314,412

DEPRECIATION

At 1 July 2025

472,227

340,155

124,025

936,407

Charge for year

83,473

14,561

14,268

112,302

At 30 June 2026

555,700

354,716

138,293

1,048,709

NET BOOK VALUE

At 30 June 2026

174,363

69,789

21,551

265,703

At 30 June 2025

257,836

70,153

16,870

344,859

5.

STOCKS

2026

2025

£

£

Stocks

2,349,877

1,736,310

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,047,415

1,173,755

Other debtors

56,040

50,222

Prepayments

168,970

182,133

1,272,425

1,406,110

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

303,601

385,489

Amounts owed to group undertakings

443,743

594,031

Tax

112,185

34,325

Social security and other taxes

46,404

43,912

VAT

226,254

144,622

Other creditors

428,314

560,866

Accrued expenses

793,274

566,913

2,353,775

2,330,158

8.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

224,000

224,000

Between one and five years

392,000

616,153

616,000

840,153

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

The Report of the Auditors was unqualified.

Christian Heeger FCA BFP BSc (Senior Statutory Auditor)

for and on behalf of Galloways Accounting (Audit) Limited

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemptions of Financial Reporting Standard 102 section 33.1A from disclosing transactions with fellow wholly owned group companies.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Karex Berhad.

The Company's immediate parent company is Karex Holdings Sdn Bhd, a company incorporated in Malaysia. The Company's ultimate parent undertaking and controlling party is Karex Berhad, a corporation listed in Malaysia, which is the smallest and largest group for which consolidated accounts including Pasante Healthcare Limited are prepared. Copies of the group financial statements of Karex Berhad are available on the company website. The registered office for Karex Holdings Sdn Bhd is Lot 594, Persiaran Raja Lumu, Pandamaran Industrial Estate, Port Klang, Selangor Dural Ehsan, 42000.The registered office address of the ultimate parent Karex Berhad is 12th Floor, Menara Symphony, No. 5, Jalan Prof. Khoo Kay Kim, Seksyen 13, 46200 Petaling Jaya, Selangor Darul Ehsan, Malaysia