REGISTERED NUMBER: 05179241 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CALEDONIA MEDICAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs J C Rowland

SECRETARY:

Mr KP Ladbon

REGISTERED OFFICE:

Ground Floor Marlborough House

298 Regents Park Road

London

N3 2SZ

REGISTERED NUMBER:

05179241 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

CURRENT ASSETS

Debtors

5

288,764

633,137

Cash at bank

526,989

95,773

815,753

728,910

CREDITORS

Amounts falling due within one year

6

216,634

239,990

NET CURRENT ASSETS

599,119

488,920

TOTAL ASSETS LESS CURRENT LIABILITIES

599,119

488,920

CAPITAL AND RESERVES

Called up share capital

7

110

110

Retained earnings

8

599,009

488,810

SHAREHOLDERS' FUNDS

599,119

488,920

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 16 October 2026 and were signed on its behalf by:

Mrs J C Rowland - Director

1.	STATUTORY INFORMATION

Caledonia Medical 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.

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.

Plant & Machinery 33% on cost

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.

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.

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 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

equipment

£

COST

At 1 April 2025

2,360

Disposals

(2,360

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

2,360

Eliminated on disposal

(2,360

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

166,625

135,329

Other debtors

116,390

374,547

Director's current account

-

120,000

VAT

5,749

3,261

288,764

633,137

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

79,927

51,801

Corporation tax

132,985

187,343

Social security and other taxes

-

(380

)

Pension liability

176

37

Other creditors

3,546

1,189

216,634

239,990

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary shares

£1

100

100

1

Ordinary A shares

£1

1

1

1

Ordinary B shares

£1

1

1

1

Ordinary C shares

£1

1

1

1

Ordinary D shares

£1

1

1

1

Ordinary E shares

£1

1

1

1

Ordinary F shares

£1

1

1

1

Ordinary G shares

£1

1

1

1

Ordinary H shares

£1

1

1

1

Ordinary I shares

£1

1

1

1

Ordinary J shares

£1

1

1

110

110

8.

RESERVES

Retained

earnings

£

At 1 April 2025

488,810

Profit for the year

224,195

Dividends

(113,996

)

At 31 March 2026

599,009

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, included in other debtors due within one year, is an amount of £Nil (2025 - £120,000) which the director owes to the company. This loan is interest free, of no fixed term and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is the company director by virtue of his shareholding.