ASCEND MEDICAL LIMITED


Director	JING, Jian


Registered Address	Unit 1e, Bromsgrove House
	88 Bromsgrove Street
	Birmingham
	B5 6AJ


Registered Number	15443565 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	3	1,446		1,666
Cash at bank and on hand		1,970		506
		3,416		2,172
Creditors amounts falling due within one year	4	(4,640)		(2,124)
Net current assets (liabilities)			(1,224)		48
Total assets less current liabilities			(1,224)		48
Accruals and deferred income			(350)		-
Net assets			(1,574)		48
Capital and reserves
Called up share capital			100		100
Profit and loss account			(1,674)		(52)
Shareholders' funds			(1,574)		48

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 October 2026, and are signed on its behalf by:

JING, Jian
Director
Registered Company No. 15443565

ASCEND MEDICAL LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A, as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1,224	1,337
Other debtors	173	279
Called up share capital not paid, current asset	49	50
Total	1,446	1,666

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	194	144
Amounts owed to related parties	4,235	1,980
Taxation and social security	211	-
Total	4,640	2,124