IRIS Accounts Production v24.2.0.383 09857065 Board of Directors 1.4.23 31.12.23 31.12.23 26.9.24 false true false false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh098570652023-03-31098570652023-12-31098570652023-04-012023-12-31098570652022-03-31098570652022-04-012023-03-31098570652023-03-3109857065ns15:EnglandWales2023-04-012023-12-3109857065ns14:PoundSterling2023-04-012023-12-3109857065ns10:Director12023-04-012023-12-3109857065ns10:PrivateLimitedCompanyLtd2023-04-012023-12-3109857065ns10:SmallEntities2023-04-012023-12-3109857065ns10:Audited2023-04-012023-12-3109857065ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012023-12-3109857065ns10:SmallCompaniesRegimeForAccounts2023-04-012023-12-3109857065ns10:FullAccounts2023-04-012023-12-310985706512023-04-012023-12-3109857065ns10:OrdinaryShareClass12023-04-012023-12-3109857065ns10:Director22023-04-012023-12-3109857065ns10:RegisteredOffice2023-04-012023-12-3109857065ns5:CurrentFinancialInstruments2023-12-3109857065ns5:CurrentFinancialInstruments2023-03-3109857065ns5:ShareCapital2023-12-3109857065ns5:ShareCapital2023-03-3109857065ns5:SharePremium2023-12-3109857065ns5:SharePremium2023-03-3109857065ns5:RetainedEarningsAccumulatedLosses2023-12-3109857065ns5:RetainedEarningsAccumulatedLosses2023-03-3109857065ns5:NetGoodwill2023-04-012023-12-3109857065ns5:IntangibleAssetsOtherThanGoodwill2023-04-012023-12-3109857065ns5:ComputerSoftware2023-04-012023-12-3109857065ns5:ComputerEquipment2023-04-012023-12-3109857065ns5:NetGoodwill2023-03-3109857065ns5:IntangibleAssetsOtherThanGoodwill2023-03-3109857065ns5:NetGoodwill2023-12-3109857065ns5:IntangibleAssetsOtherThanGoodwill2023-12-3109857065ns5:NetGoodwill2023-03-3109857065ns5:IntangibleAssetsOtherThanGoodwill2023-03-3109857065ns5:PlantMachinery2023-03-3109857065ns5:PlantMachinery2023-04-012023-12-3109857065ns5:PlantMachinery2023-12-3109857065ns5:PlantMachinery2023-03-3109857065ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3109857065ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3109857065ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 09857065 (England and Wales)















Financial Statements for the Period 1 April 2023 to 31 December 2023

for

Healthcare Business Information Limited

Healthcare Business Information Limited (Registered number: 09857065)






Contents of the Financial Statements
for the Period 1 April 2023 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Healthcare Business Information Limited

Company Information
for the Period 1 April 2023 to 31 December 2023







DIRECTORS: T P Sheppard
I Mecci





REGISTERED OFFICE: 3 Forbury Place
23 Forbury Road
Reading
Berkshire
RG1 3JH





REGISTERED NUMBER: 09857065 (England and Wales)





AUDITORS: Charnwood Accountants & Business Advisors LLP
Statutory Auditor
The Point
Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ

Healthcare Business Information Limited (Registered number: 09857065)

Balance Sheet
31 December 2023

31.12.23 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 359,126 335,071
Tangible assets 5 3,804 8,158
362,930 343,229

CURRENT ASSETS
Debtors 6 478,739 904,950
Cash at bank and in hand 2,176,786 2,121,252
2,655,525 3,026,202
CREDITORS
Amounts falling due within one year 7 933,007 1,497,304
NET CURRENT ASSETS 1,722,518 1,528,898
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,085,448

1,872,127

PROVISIONS FOR LIABILITIES 90,733 -
NET ASSETS 1,994,715 1,872,127

CAPITAL AND RESERVES
Called up share capital 8 137 110
Share premium 14 -
Retained earnings 1,994,564 1,872,017
SHAREHOLDERS' FUNDS 1,994,715 1,872,127

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 26 September 2024 and were signed on its behalf by:





I Mecci - Director


Healthcare Business Information Limited (Registered number: 09857065)

Notes to the Financial Statements
for the Period 1 April 2023 to 31 December 2023

1. STATUTORY INFORMATION

Healthcare Business Information 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised over its estimated remaining useful life to 2023.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the period 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Healthcare Business Information Limited (Registered number: 09857065)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 December 2023

2. ACCOUNTING POLICIES - continued

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 period was 27 (2023 - 25 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 April 2023 3,590 333,874 337,464
Additions - 111,300 111,300
At 31 December 2023 3,590 445,174 448,764
AMORTISATION
At 1 April 2023 2,393 - 2,393
Charge for period 1,197 86,048 87,245
At 31 December 2023 3,590 86,048 89,638
NET BOOK VALUE
At 31 December 2023 - 359,126 359,126
At 31 March 2023 1,197 333,874 335,071

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 December 2023 21,899
DEPRECIATION
At 1 April 2023 13,741
Charge for period 4,354
At 31 December 2023 18,095
NET BOOK VALUE
At 31 December 2023 3,804
At 31 March 2023 8,158

Healthcare Business Information Limited (Registered number: 09857065)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.3.23
£    £   
Trade debtors 464,760 594,090
Other debtors 13,979 310,860
478,739 904,950

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.3.23
£    £   
Trade creditors 28,619 4,333
Taxation and social security 146,399 295,996
Other creditors 757,989 1,196,975
933,007 1,497,304

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.3.23
value: £    £   
137 Ordinary 1 137 110

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Christopher David Hutton FCCA (Senior Statutory Auditor)
for and on behalf of Charnwood Accountants & Business Advisors LLP

10. ULTIMATE CONTROLLING PARTY

The controlling party is IQVIA Ltd.

The ultimate controlling party is IQVIA Holdings Inc..

IQVIA Holdings Inc. is incorporated in Delaware, USA.