Registration number: 09346983

Clin-e-cal Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Clin-e-cal Limited

Company Information

Directors

T Aslam MJ Sanders

Registered office

103 Gravel Lane Wilmslow Cheshire SK9 6LZ

Bankers

Cooperative Bank

Accountants

McKellens Ltd Chartered Accountants 11 Riverview The Embankment Business Park Vale Road Heaton Mersey Stockport SK4 3GN

Clin-e-cal Limited

Directors' Report for the Year Ended 31 December 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors of the company

The directors who held office during the year were as follows:

T Aslam

MJ Sanders

Principal activity

The principal activity of the company is the development and sale of software applications for medical and healthcare purposes

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 4 July 2025 and signed on its behalf by:

......................................... T Aslam Director

Clin-e-cal Limited

(Registration number: 09346983)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Intangible assets	4	71,977	79,175
Tangible assets	5	499	677
		72,476	79,852
Current assets
Debtors	6	2,824	54,004
Cash at bank and in hand		11,704	66,080
		14,528	120,084
Creditors: Amounts falling due within one year	7	(38,333)	(41,438)
Net current (liabilities)/assets		(23,805)	78,646
Net assets		48,671	158,498
Capital and reserves
Called up share capital	8	176	176
Share premium reserve		604,362	604,362
Retained earnings		(555,867)	(446,040)
Shareholders' funds		48,671	158,498

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 July 2025 and signed on its behalf by:
 

......................................... T Aslam Director

......................................... MJ Sanders Director

Clin-e-cal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
103 Gravel Lane
Wilmslow
Cheshire
SK9 6LZ

These financial statements were authorised for issue by the Board on 4 July 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	15% on a reducing balance basis
Computer equipment	33% on a reducing balance basis

Clin-e-cal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Intellectual property	over 18 years on a straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2023 - 1).

Clin-e-cal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Intangible assets

	Intellectual property  £	Total £
Cost or valuation
At 1 January 2024	129,559	129,559
At 31 December 2024	129,559	129,559
Amortisation
At 1 January 2024	50,384	50,384
Amortisation charge	7,198	7,198
At 31 December 2024	57,582	57,582
Carrying amount
At 31 December 2024	71,977	71,977
At 31 December 2023	79,175	79,175

5	Tangible assets

	Fixtures & Fittings  £	Computer equipment £	Total £
Cost or valuation
At 1 January 2024	655	2,842	3,497
At 31 December 2024	655	2,842	3,497
Depreciation
At 1 January 2024	424	2,396	2,820
Charge for the year	31	147	178
At 31 December 2024	455	2,543	2,998
Carrying amount
At 31 December 2024	200	299	499
At 31 December 2023	231	446	677

Clin-e-cal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Debtors

	2024 £	2023 £
Prepayments	78	52,059
Other debtors	2,746	1,945
	2,824	54,004

7

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Trade creditors	77	149
Taxation and social security	-	2,320
Accruals and deferred income	1,727	2,427
Other creditors	36,529	36,542
	38,333	41,438

8	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary shares of £0.0001 each	1,319,888	131.99	1,319,888	131.99
A Ordinary shares of £0.0001 each	445,000	44.50	445,000	44.50
	1,764,888	176	1,764,888	176