ACCOUNTS - Final Accounts preparation

Registered number: 16026802

PRESTO HEALTH LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2025

PRESTO HEALTH LIMITED

REGISTERED NUMBER: 16026802

BALANCE SHEET

AS AT 31 OCTOBER 2025

	2025
Note	£


Current assets
Debtors: amounts falling due within one year	4	1,000
		1,000
Creditors: amounts falling due within one year	5	(131,693)
Net current (liabilities)/assets		(130,693)
Creditors: amounts falling due after more than one year	6	(47,256)

Net (liabilities)/assets		(177,949)

Capital and reserves
Called up share capital	8	1,000
Profit and loss account		(178,949)
		(177,949)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 comprehensive income 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 on 16 October 2026.

G Chodkowski

Director

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

Page 1

PRESTO HEALTH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

Presto Health Limited is a private company limited by shares and is incorporated in England. The address of the registered office is 124 Finchley Road, London, NW3 5JS.

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 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 Company was incorporated on 18 October 2024, therefore the reporting period represents a period longer than 12 months.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis. In assessing the appropriateness of this basis, the Director has considered the Company's current financial position, including its net liability position, together with forecasts and available sources of financial support. The Director has a reasonable expectation that the Company has adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of the financial statements. Accordingly, the Director continues to adopt the going concern basis in preparing the financial statements.

2.3

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.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Page 2

PRESTO HEALTH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

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.

2.8

Creditors

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

Employees

The average monthly number of employees, including directors, during the period was 2.

Debtors

					2025
					£


	Amounts owed by group undertakings	1,000
		1,000

Page 3

PRESTO HEALTH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

5.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	13,022
	Amounts owed to group undertakings	69,653
	Other taxation and social security	18,219
	Other creditors	27,799
	Accruals and deferred income	3,000
		131,693

6.	Creditors: Amounts falling due after more than one year
		2025
		£

	Other loans	47,256
		47,256

7.	Loans
	Analysis of the maturity of loans is given below:
		2025
		£


	Amounts falling due 1-2 years
	Other loans	47,256


		47,256

8.	Share capital
		2025
		£

		Allotted, called up and partly paid

		100,000 Ordinary shares of £0.01 each	1,000

On 18 October 2024, the Company issued 100,000 Ordinary shares at their nominal value of £0.01.

Page 4

PRESTO HEALTH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

9.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £407. Contributions totalling £136 were payable to the fund at the balance sheet date and are included in creditors.

10.	Related party transactions
	At the reporting date, the Company owed £116,909 to its parent undertakings. Interest is charged on the outstanding balance.

11.	Controlling party

The ultimate parent company is Winnetou Limited, a company incorporated in England, which is controlled by G Chodkowski.
The address of Winnetou Limited's registered office is 85 Great Portland Street, First Floor, London, England, W1W 7LT.
The company, and the Group in which it operates, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

Page 5