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Amethyst UK MES Limited

Registered number: 12502007
Annual Report
For the year ended 31 December 2024

 
AMETHYST UK MES LIMITED
 
 
COMPANY INFORMATION


Directors
G Shetty 
S H Carré 
A E B Nelson
S B Burns 




Registered number
12502007



Registered office
42-43 Queen Square

London

England

WC1N 3AJ




Independent auditors
Forvis Mazars LLP
Chartered Accountants & Statutory Auditor

30 Old Bailey

London

EC4M 7AU





 
AMETHYST UK MES LIMITED
 

CONTENTS



Page
Directors' Report
 
1 - 3
Independent Auditors' Report
 
4 - 7
Statement of Comprehensive Income
 
8
Statement of Financial Position
 
9
Statement of Changes in Equity
 
10
Notes to the Financial Statements
 
11 - 16


 
AMETHYST UK MES LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The Directors present their Annual Report and the audited financial statements for Amethyst UK MES Limited (the 'Company') for the year ended 31 December 2024.

Principal activity

The Company's principal activity during the year was that of a holding company.

Results and dividends

The loss for the year after taxation amounted to £297,360 (2023: loss of £497,732).

The Directors do not recommend the payment of a dividend for the year (2023: £nil). 

Directors

The Directors who served during the year and up to date of this report were:

S A Doroszkowski (resigned 31 October 2024)
G Shetty (appointed 4 March 2024)
S H Carré (appointed 29 November 2024)
A E B Nelson (appointed 29 November 2024)
S B Burns (appointed 24 March 2025)
 
Directors' responsibilities statement

The Directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the loss of the Company for that period.

In preparing these financial statements, the Directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent; and

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

- 1 -

 
AMETHYST UK MES LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Economic impact of global events

UK businesses are facing many uncertainties and challenges caused by political, economic, social, technological, legal and environmental factors. These uncertainties have contributed to an environment where there exists a range of issues and risks, including inflation, rising interest rates, labour shortages, disrupted supply chains and new ways of working.
The Directors have carried out an assessment of the potential impact of these uncertainties on the business, including the impact of mitigation measures, and concluded that the greatest impact on the business is expected to be from the economic ripple effect on the global economy. The Directors have taken account of these potential impacts in their going concern assessment.
The Company continues to work with its partners to minimise any impacts of these events and maximise the realisation of any opportunities they may provide to the business.

Going concern

The financial statements are prepared on a going concern basis. At the year end, the Company had net current assets of £4,098,290 (2023: net current assets of £2,686,159). The Company remains assured of the financial support by the parent company. The Directors have received confirmation that the parent company will make available sufficient funds to the Company to enable the Company to continue as a going concern for at least 12 months from the date of signature of the audit report. On this basis, the Directors consider it appropriate to prepare the financial statements on a going concern basis.

Qualifying third party indemnity provisions

The Company has made qualifying third party indemnity provisions for the benefit of its Directors which were made during the year and remain in force at the date of this report. No claim or notice of claim in respect of these indemnities has been received in the year.

Provision of information to the auditor

Each of the persons who are Directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the Directors are aware, there is no relevant audit information of which the Company's auditors are unaware; and

the Directors have taken all the steps that ought to have been taken as a Director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

On 22 April 2025, the Amethyst Group extended an existing loan facility with Ares Management Limited and borrowed 30 million Euros under committed facilities in order to finance the acquisition of the Centre de Radiotherapie et D'Oncologie de Moyenne Garibbe by Amethyst France in a transaction that was completed on 28 February 2025. The charge includes fixed charges, floating charges, negative pledge clauses and is held over the assets of the Company.
Furthermore, in an agreement that was signed on 25 April 2025, the shareholders of the Company's parent, Amethyst Top BV, agreed to sell 100% of the equity in the Group to funds controlled by Fremmen Capital. The sale was completed on 7 August 2025.

- 2 -

 
AMETHYST UK MES LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Auditors

The auditorsForvis Mazars LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Small companies note

In preparing this report, the Directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf by:
 
 





G Shetty
Director

Date: 20 August 2025

- 3 -

 
AMETHYST UK MES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AMETHYST UK MES LIMITED
 

Opinion

We have audited the financial statements of Amethyst UK MES Limited (the ‘Company’) for the year ended 31 December 2024 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and notes to the financial statements, including a summary of significant accounting policies. 
The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the Company’s affairs as at 31 December 2024 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual Report, other than the financial statements and our auditor’s report thereon. The Directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
- 4 -

 
AMETHYST UK MES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AMETHYST UK MES LIMITED
 

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:
 
the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Directors' Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the Directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemption in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
- 5 -

 
AMETHYST UK MES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AMETHYST UK MES LIMITED
 

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 1, the Directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors intend either to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
 
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
 
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. 

Based on our understanding of the Company and its industry, we considered that non-compliance with the following laws and regulations might have a material effect on the financial statements: anti-money laundering regulation.

To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:
Inquiring of management and, where appropriate, those charged with governance, as to whether the Company is in compliance with laws and regulations, and discussing their policies and procedures regarding compliance with laws and regulations;
Inspecting correspondence, if any, with relevant licensing or regulatory authorities;
Communicating identified laws and regulations to the engagement team and remaining alert to any indications of non-compliance throughout our audit; and
Considering the risk of acts by the Company which were contrary to applicable laws and regulations, including fraud.  

We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as tax legislation and the Companies Act 2006. 
- 6 -

 
AMETHYST UK MES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AMETHYST UK MES LIMITED
 

In addition, we evaluated the Directors' and management’s incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of controls, and determined that the principal risks were related to posting manual journal entries to manipulate financial performance, significant one-off or unusual transactions.

Our audit procedures in relation to fraud included but were not limited to:
Making enquiries of the Directors and management on whether they had knowledge of any actual, suspected or alleged fraud;
Gaining an understanding of the internal controls established to mitigate risks related to fraud;
Discussing amongst the engagement team the risks of fraud; and
Addressing the risks of fraud through management override of controls by reviewing accounting entries posted.

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of the audit report

This report is made solely to the Company's members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members as a body for our audit work, for this report, or for the opinions we have formed.




Sameena Fonseca (Senior statutory auditor)  
for and on behalf of Forvis Mazars LLP
Chartered Accountants and Statutory Auditor 
30 Old Bailey
London
EC4M 7AU

20 August 2025
- 7 -

 
AMETHYST UK MES LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

Foreign exchange gain
  
637,670
192,948

Operating profit
  
637,670
192,948

Interest payable on amounts owed to group undertakings
  
(935,030)
(690,680)

Loss before tax
  
(297,360)
(497,732)

Tax on loss
  
-
-

Loss for the financial year
  
(297,360)
(497,732)

Other comprehensive income
  
-
-

Total comprehensive loss for the year
  
(297,360)
(497,732)

The Statement of Comprehensive Income has been prepared on the basis that all operations are continuing operations.
The notes on pages 11 to 16 form part of these financial statements.

- 8 -

 
AMETHYST UK MES LIMITED
REGISTERED NUMBER: 12502007

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments in subsidiaries
 5 
4,898,649
4,898,649

  
4,898,649
4,898,649

Current assets
  

Debtors: Amounts falling due within one year
 6 
4,104,041
2,691,909

  
4,104,041
2,691,909

Creditors: Amounts falling due within one year
 7 
(5,751)
(5,750)

Net current assets
  
 
 
4,098,290
 
 
2,686,159

Total assets less current liabilities
  
8,996,939
7,584,808

Creditors: Amounts falling due after more than one year
 8 
(11,014,411)
(9,304,920)

Net liabilities
  
(2,017,472)
(1,720,112)


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
(2,017,473)
(1,720,113)

Total equity
  
(2,017,472)
(1,720,112)


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 were approved and authorised for issue by the board and were signed on its behalf by: 




G Shetty
Director

Date: 20 August 2025

The notes on pages 11 to 16 form part of these financial statements.

- 9 -

 
AMETHYST UK MES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2023
1
(1,222,381)
(1,222,380)


Comprehensive loss for the year

Loss for the year
-
(497,732)
(497,732)
Total comprehensive loss for the year
-
(497,732)
(497,732)



At 1 January 2024
1
(1,720,113)
(1,720,112)


Comprehensive loss for the year

Loss for the year
-
(297,360)
(297,360)
Total comprehensive loss for the year
-
(297,360)
(297,360)


At 31 December 2024
1
(2,017,473)
(2,017,472)


The notes on pages 11 to 16 form part of these financial statements.

- 10 -

 
AMETHYST UK MES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Amethyst UK MES Limited (the 'Company') is a private company limited by shares incorporated in England and Wales. The Company's registered number is 12502007. Its registered office is 42-43 Queen Square, London, England, WC1N 3AJ.
The Company's principal activity during the year was that of a holding company.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements have been presented in Pounds Sterling as this is currency of the primary economic environment in which the Company operates and is rounded to the nearest pound.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of a state other than the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 401 of the Companies Act 2006.

 
2.3

Going concern

The financial statements are prepared on a going concern basis. At the year end, the Company had net current assets of £4,098,290 (2023: net current assets of £2,686,159). The Company remains assured of the financial support by the parent company. The Directors have received confirmation that the parent company will make available sufficient funds to the Company to enable the Company to continue as a going concern for at least 12 months from the date of signature of the audit report. On this basis, the Directors consider it appropriate to prepare the financial statements on a going concern basis.

 
2.4

Interest payable and similar expenses

Interest payable and similar expenses are charged to the 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 debt instrument.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors: Amounts falling due within one year

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.

- 11 -

 
AMETHYST UK MES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Financial assets

Financial assets, which include other receivables, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial assets have been negatively impacted, leading to a reduction in the asset's value. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the assets original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the Statement of Comprehensive Income.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include other payables and other loans, are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.
 
- 12 -

 
AMETHYST UK MES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.8
Financial instruments (continued)

Financial liabilities (continued)

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In applying the Company’s accounting policies, the Directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The Directors’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.
3.1 Critical judgements in applying the Company’s accounting policies
The Directors do not consider there to be any critical judgements made in the process of applying the Company’s accounting policies.
3.2 Key sources of estimation uncertainty
The Directors do not consider there to be any key sources of estimation uncertainty.

- 13 -

 
AMETHYST UK MES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Employees

There were no employees during the year other than the 3 Directors of the Company (2023: 1 Director).


5.


Investments in subsidiaries





Investments in subsidiary companies

£



Cost


At 1 January 2024
4,898,649



At 31 December 2024
4,898,649






Net book value



At 31 December 2024
4,898,649



At 31 December 2023
4,898,649


Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Medical Equipment Solutions Limited
42-43 Queen Square, London, England, 
WC1N 3AJ
Ordinary
100%
* The Thornbury Radiosurgery Centre Limited
42-43 Queen Square, London, England, 
WC1N 3AJ
Ordinary
100%
* QSRC Limited
42-43 Queen Square, London, England, 
WC1N 3AJ
Ordinary
100%

* These entities are indirectly held through the investment Medical Equipment Solutions Limited.

- 14 -

 
AMETHYST UK MES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Debtors: Amounts falling due within one year

2024
2023
£
£

Amounts owed by group undertakings
4,104,041
2,691,909


Amounts owed by group undertakings are unsecured, interest bearing at a rate of LIBOR +4% per annum and payable on demand.


7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
5,751
5,750



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Loans due to group undertakings
11,014,411
9,304,920


Loans due to group undertakings are denominated in EUR, unsecured and bear an interest rate of LIBOR +4% per annum.


9.


Called up share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023: 1) Ordinary share of £1
1
1

The Company has one class of ordinary shares; each share carries one voting right per share but no right to fixed income. 


10.


Capital commitments

On 29 April 2024 a charge was registered by Ares Management Limited over the Company. The charge included fixed charges, floating charges, negative pledge clauses and was held over the assets of the Company.
 
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AMETHYST UK MES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Related party transactions

The Company has taken advantage of the exemption under paragraph 33.1A of Financial Reporting Standard 102 not to disclose transactions with other wholly owned members of the Group.


12.


Post balance sheet events

On 22 April 2025, the Amethyst Group extended an existing loan facility with Ares Management Limited and borrowed 30 million Euros under committed facilities in order to finance the acquisition of the Centre de Radiotherapie et D'Oncologie de Moyenne Garibbe by Amethyst France in a transaction that was completed on 28 February 2025. The charge includes fixed charges, floating charges, negative pledge clauses and is held over the assets of the Company.
Furthermore, in an agreement that was signed on 25 April 2025, the shareholders of the Company's parent, Amethyst Top BV, agreed to sell 100% of the equity in the Group to funds controlled by Fremmen Capital. The sale was completed on 7 August 2025.


13.


Controlling party

Amethyst Radiotherapy UK Holding Limited, is the immediate parent company. The registered address of the immediate company is 42-43 Queen Square, London, England, WC1N 3AJ.
Amethyst Top B.V. (a company registered in the Netherlands) is the ultimate parent company. The registered address of the ultimate parent undertaking is Spicalaan 39, 2132 JG Hoofddorp, the Netherlands.
The smallest and largest group into which the entity is consolidated is Amethyst Top B.V., a company registered in the Netherlands. Copies of the accounts for Amethyst Top B.V. are available to the public and may be obtained from Spicalaan 39, 2132 JG Hoofddorp, the Netherlands.

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