REGISTERED NUMBER: 14475654 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2026

FOR

NOWUS HEALTHCARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Bligaard

B Coleman

L M B Henriksen

REGISTERED OFFICE:

River Wing Latimer Park

Latimer Road

Chesham

Buckinghamshire

HP5 1TU

REGISTERED NUMBER:

14475654 (England and Wales)

ACCOUNTANTS:

Factotum Group LLP

180 Strand

London

WC2R 1EA

CURRENT ASSETS

Debtors

4

71,833

41,434

Cash at bank

28,693

31,526

100,526

72,960

CREDITORS

Amounts falling due within one year

5

22,531

13,826

NET CURRENT ASSETS

77,995

59,134

TOTAL ASSETS LESS CURRENT LIABILITIES

77,995

59,134

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

67,995

49,134

77,995

59,134

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 30th October 2026 and were signed on its behalf by:

L M B Henriksen - Director

1.	Statutory information

Nowus Healthcare Ltd 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.

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.

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 4 (2025 - 3 ) .

4.

Debtors: amounts falling due within one year

2026

2025

£

£

Amounts owed by group undertakings

56,501

21,501

Other debtors

15,332

19,933

71,833

41,434

5.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

12,686

3,365

Taxation and social security

7,345

7,961

Other creditors

2,500

2,500

22,531

13,826

6.	Ultimate controlling party

The controlling party is Nowus Healthcare A/S, a company registered in Denmark.