ACCOUNTS - Final Accounts preparation

Registered number: 09056454

HEALTH ROCK LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

HEALTH ROCK LIMITED

REGISTERED NUMBER: 09056454

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		Unaudited 2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	47,026		28,754
Cash at bank and in hand	5	16,699		34,404
		63,725		63,158
Creditors: amounts falling due within one year	6	(44,658)		(47,101)
Net current assets			19,067		16,057
Total assets less current liabilities			19,067		16,057

Net assets			19,067		16,057

Capital and reserves
Called up share capital	10,000	10,000
Profit and loss account	9,067	6,057
	19,067	16,057

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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

C A Woodcock-Clarke

Director

Date: 13 October 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1

HEALTH ROCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Health Rock 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

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Revenue represents amounts charged to the Company's parent under an agreement for support services provided, excluding value added tax. Revenue is recognised when chargeable costs are incurred.

Page 2

HEALTH ROCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income 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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
	The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

Page 3

HEALTH ROCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	Unaudited 2024
					£	£


Trade debtors	11,243	-
Other debtors	32,298	28,754
Prepayments and accrued income	3,485	-
	47,026	28,754

5.	Cash and cash equivalents
		2025	Unaudited 2024
		£	£

Cash at bank and in hand	16,699	34,404
	16,699	34,404

6.	Creditors: Amounts falling due within one year
		2025	Unaudited 2024
		£	£

Amounts owed to group undertakings	31,875	44,353
Corporation tax	1,003	965
Accruals and deferred income	11,780	1,783
	44,658	47,101

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1,000 (2024 - 1,000) Ordinary shares of £10.00 each	10,000	10,000

Page 4

HEALTH ROCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8.	Prior year adjustment

Payment support charges incurred by Health Rock are recharged to E-Medvertise NV at cost. In prior years, the cost and subsequent recharge have been netted off to £nil within sales. This has been reclassified in the comparative figures to show the income and expense elements separately. There is no impact on operating profit or net assets.

9.	Controlling party

The company is a wholly owned subsidiary company of E-Medvertise NV Mahaaiweg 6, Willemstad, Curacao, Netherlands. A copy of the group accounts are available at the registered address.

10.	Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 13 October 2026 by Jason Mitchell MBA BSc FCA (Senior statutory auditor) on behalf of MHA.

Page 5