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Registered number: 12930292









Touch Independent Medical Education Ltd









Annual Report and Financial Statements

For the Year Ended 31 December 2024

 
Touch Independent Medical Education Ltd
 
 
Company Information


Director
M Goodwin 




Registered number
12930292



Registered office
3 Stockport Exchange

Stockport

Cheshire

SK1 3GG




Independent auditors
Hurst Accountants Limited
Chartered Accountants & Statutory Auditors

3 Stockport Exchange

Stockport

SK1 3GG





 
Touch Independent Medical Education Ltd
 

Contents



Page
Strategic Report
 
1 - 2
Directors' Report
 
3 - 4
Independent Auditors' Report
 
5 - 8
Statement of Comprehensive Income
 
9
Balance Sheet
 
10
Statement of Changes in Equity
 
11
Notes to the Financial Statements
 
12 - 22

 
Touch Independent Medical Education Ltd
 
 
Strategic Report
For the Year Ended 31 December 2024

Introduction
 
The directors present their Strategic Report for the year ended 31 December 2024. 
The principal activities of the Company are the publication of learned journals and the provision of medical education.

Business review
 
Touch Independent Medical Education Limited (“touchIME”) is a leading international provider of global independent medical education which develops medical education content delivered by expert faculty covering ten major therapy areas.
The Company offers a broad set of integrated services to pharmaceutical (“pharma”) and biopharmaceutical (“biopharma”) companies. Independent Medical Education describes educational content that is developed at ‘arm’s length’ from supporting companies. It is focused on disease awareness and compounds in clinical development and is supported by the medical affairs and grant teams within supporter companies. Expert faculty explain and discuss the rationale behind specific approaches to disease management and share the scientific evidence base – the ultimate goal is to positively impact and improve clinical practice and patient health outcomes.
touchIME is uniquely placed to support new medicines in the market, predominantly working on compounds from phase 2 to very early launch.
The Company has delivered considerable organic growth in recent years, supported by a track record of investment in operating platforms, management, and wider teams. Today, the business counts the majority of the top 50 global Delivery Pharma companies and an increasing cohort of innovative biopharma companies amongst its supporters. The Company has a global client reach and operating platform, with significant focus on the US and Europe.
As an open access network, touchIME optimises levels of engagement through a variety of publicity tactics. The Company uses a blended tactical approach including leveraging 180+ established society partnerships; social media campaigns across all key platforms; communication via their HCP database, and organic traffic resulting in engagement levels that are significantly higher compared to that of the competition. 
The world-class digital platforms, covering ten high-priority therapeutic areas, host tens of thousands of expertly curated scientific resources across a wide range of formats. From cutting-edge clinical research to real-world medical practice and breakthrough healthcare innovations, the Company’s content reflects the latest global developments and priorities. This unmatched breadth and depth empower healthcare professionals with the knowledge they need to stay at the forefront of their fields. Unique visitors are forecast to exceed 2 million in 2025.
2024 represented a year of recovery after a difficult trading period in 2023, with the Company returning to profitability as a result of improved sales margins and the implementation of numerous operational improvements.
 
In 2024 the market improved, with most existing supporters increasing their funding levels, and far fewer delays in approvals. In addition to its strong levels of repeat business, the Company further diversified its supporter base via targeting a large number of new supporters.
Company sales (i.e. the total value funded by supporters for all projects) reduced during the year, from £7.7m in the year ended 31 December 2023 to £6.4m in the year ended 31 December 2024 – however, this reflected success in growing the IME presence in the United States, with sales in that jurisdiction now being reported separately in Touch Independent Medical Education USA LLC (“touchIME USA”).
Turnover (which reflects the delivery timeframes on each project) also reduced during the year, from £9.0m in 2023 to £6.9m in 2024, primarily for the same reason that sales reduced, but also as a consequence of the lower level of live projects inherited from the prior year.
Conversely, EBITDA improved significantly, from a £1.5m loss in the year ended 31 December 2023 to a profit of £0.4m in the year ended 31 December 2024.
Page 1

 
Touch Independent Medical Education Ltd
 

Strategic Report (continued)
For the Year Ended 31 December 2024


Principal risks and uncertainties
 
All of the steps taken to reduce costs and improve project margins mean the business returned to profitability in 2024, with a more focused sales pipeline, and is now much better protected against any further market slowdown.
Downside trading risk is further mitigated by the access to additional loan capital which provides cash flow headroom, which has allowed the business to begin to invest again in its people and systems in order to drive growth.
The Company operates in a highly regulated market with strict rules around independence which dictate that continuing education serves the needs of patients and the public, is based on valid content, and is free from commercial influence. The Company mitigates this risk via a structure that maintains a distinct separation from other Touch Group businesses, and via close management oversight over all activities to ensure compliance. In addition, TouchIME has Joint Provider status with The University of South Florida (USF),  Partners for Advancing Clinical Education (PACE) and Postgraduate Institute for Medicine (PIM). Additionally, touchIME is awarded Accredited Provider status with The European Board for Accreditation for Continuing Education for Health Professionals (EBAC®). For content that requires Canadian accreditation, touchIME holds an agreement with Queen’s University who ensure compliance with Canadian national standards.
The Company like all businesses is vulnerable to high levels of cost inflation – it mitigates the exposure as much as possible via close control of all overheads and strong relationships with its key suppliers.
The Company receives much of its funding in US Dollars but is based primarily in the UK, and is therefore exposed to fluctuations in the exchange rate. The Company utilises currency forward contracts in order to mitigate against foreign exchange risk, allowing for more accurate budgeting and cash flow management.

Financial key performance indicators
 

2024
2023

£
£



Turnover
6,887,621
8,995,702
Gross profit
4,418,623
5,520,478
EBITDA
394,126
(1,466,203)
Profit/(loss) before tax
388,145
(1,471,928)


Other key performance indicators
 

2024
2023



Average headcount
25
64
Total Cash
£831,396
£745,889



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


M Goodwin
Director

Date: 22 September 2025
Page 2

 
Touch Independent Medical Education Ltd
 
 
 
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' responsibilities statement

The directors are responsible for preparing the Strategic Report, 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 profit or 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 judgments and accounting estimates that are reasonable and prudent;

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.

Results and dividends

The profit for the year, after taxation, amounted to £388,145 (2023 - loss £1,247,489).

Dividends paid on equity capital amounted to £NIL (2023: £NIL). The directors do not recommend the payment of a final dividend.

Directors

The directors who served during the year were:

T Gibbs (resigned 9 January 2024)
M Goodwin 

Future developments

The Company completed a cost reduction programme in early 2024, and as a consequence returned to profitability during the year. The Company is expected to grow profits further during 2025, underpinned by an ongoing focus on improving sales performance and maximising margin.
At the same time, the Company continues to take numerous steps to ensure it is primed to take advantage of improvements in the market over the longer term – including investment in its digital platforms and establishing a greater presence in both the North American and European markets. 
The Company continues to boast a successful track record of innovation and a focus on new product development, which will ensure it remains at the forefront of medical advancements.

Page 3

 
Touch Independent Medical Education Ltd
 
 
 
Directors' Report (continued)
For the Year Ended 31 December 2024

Matters covered in the Strategic Report

The directors have referred to their risk management policies in the strategic report.

Disclosure of information to auditors

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

the director has 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

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsHurst Accountants Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

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




M Goodwin
Director

Date: 22 September 2025
Page 4

 
Touch Independent Medical Education Ltd
 
 
 
Independent Auditors' Report to the Members of Touch Independent Medical Education Ltd
 

Opinion


We have audited the financial statements of Touch Independent Medical Education Ltd (the 'Company') for the year ended 31 December 2024, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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 profit 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 Auditors' 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 United Kingdom, including the Financial Reporting Council'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 Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur 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. 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.


Page 5

 
Touch Independent Medical Education Ltd
 
 
 
Independent Auditors' Report to the Members of Touch Independent Medical Education Ltd (continued)


Opinion 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 Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the 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 Strategic Report or 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.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, 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 either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
Touch Independent Medical Education Ltd
 
 
 
Independent Auditors' Report to the Members of Touch Independent Medical Education Ltd (continued)


Auditors' 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 Auditors' 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.


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. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities
In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
 
The nature of the industry and sector in which the company operates; the control environment and business performance including key drivers for directors' remuneration, bonus levels and performance targets.
The outcome of enquiries of local management and parent company management, including whether management was aware of any instances of non-compliance with laws and regulations, and whether management had knowledge of any actual, suspected, or alleged fraud.
Supporting documentation relating to the Company's policies and procedures for:
          -  Identifying, evaluating, and complying with laws and regulations
          -  Detecting and responding to the risks of fraud
The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
The outcome of discussions amongst the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
The legal and regulatory framework in which the Company operates, particularly those laws and regulations which have a direct effect on the financial statements, such as the Companies Act 2006, pensions and tax legislation, or which had a fundamental effect on the operations of the Company, including General Data Protection requirements and Anti-bribery and Corruption.

Audit response to risks identified
Our procedures to respond to the risks identified included the following:
 
Reviewing the financial statements disclosures and testing to supporting documentation to assess compliance with the provisions of those relevant laws and regulations which have a direct effect on the financial statements.
Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud.
Evaluation of the operating effectiveness of management’s controls designed to prevent and detect irregularities.
Enquiring of management about any actual and potential litigation and claims.
Performing analytical procedures to identify any unusual or unexpected relationships which may indicate risks of material misstatement due to fraud.
Page 7

 
Touch Independent Medical Education Ltd
 
 
 
Independent Auditors' Report to the Members of Touch Independent Medical Education Ltd (continued)


We have also considered the risk of fraud through management override of controls by:
 
Testing the appropriateness of journal entries and other adjustments, and identifying accounting transactions which may pose a heightened risk of material misstatement, whether due to fraud or error.
Challenging assumptions made by management in their significant accounting estimates, and assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and
Evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of them.  Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. 


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 Auditors' Report.


Use of our 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 2006Our 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 Auditors' 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.




Mike Jackson (Senior Statutory Auditor)
for and on behalf of
Hurst Accountants Limited
Chartered Accountants
Statutory Auditors
3 Stockport Exchange
Stockport
SK1 3GG

22 September 2025
Page 8

 
Touch Independent Medical Education Ltd
 
 
Statement of Comprehensive Income
For the Year Ended 31 December 2024

2024
2023
£
£

  

Turnover
 4 
6,887,621
8,995,702

Cost of sales
  
(2,468,998)
(3,475,224)

Gross profit
  
4,418,623
5,520,478

Administrative expenses
  
(4,030,478)
(6,992,406)

Operating profit/(loss)
 5 
388,145
(1,471,928)

Tax on profit/(loss)
 9 
-
224,439

Profit/(loss) for the financial year
  
388,145
(1,247,489)

Other comprehensive income for the year
  

Total comprehensive income for the year
  
388,145
(1,247,489)

There were no recognised gains and losses for 2024 or 2023 other than those included in the statement of comprehensive income.

The notes on pages 12 to 22 form part of these financial statements.
Page 9

 
Touch Independent Medical Education Ltd
Registered number: 12930292

Balance Sheet
As at 31 December 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 10 
6,042
8,718

Current assets
  

Debtors: amounts falling due within one year
 11 
947,163
6,394,063

Cash at bank and in hand
 12 
831,396
745,889

  
1,778,559
7,139,952

Creditors: amounts falling due within one year
 13 
(1,712,941)
(7,465,155)

Net current assets/(liabilities)
  
 
 
65,618
 
 
(325,203)

  

Net assets/(liabilities)
  
71,660
(316,485)


Capital and reserves
  

Called up share capital 
 14 
1
1

Profit and loss account
 15 
71,659
(316,486)

  
71,660
(316,485)


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



M Goodwin
Director
Date: 22 September 2025

The notes on pages 12 to 22 form part of these financial statements.
Page 10

 
Touch Independent Medical Education Ltd
 

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 2024
1
(316,486)
(316,485)


Comprehensive income for the year

Profit for the year
-
388,145
388,145


At 31 December 2024
1
71,659
71,660



Statement of Changes in Equity
For the Year Ended 31 December 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2023
1
931,003
931,004


Comprehensive income for the year

Loss for the year
-
(1,247,489)
(1,247,489)


At 31 December 2023
1
(316,486)
(316,485)


The notes on pages 12 to 22 form part of these financial statements.
Page 11

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

1.


General information

The company is a private company limited by shares, registered in England & Wales - company number 12930292. The address of the registered office is 3 Stockport Exchange, Stockport, Cheshire, United Kingdom, SK1 3GG. 
The nature of the company's operations and its principal activities is the publication of learned journals and the
provision of medical education.

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

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Touch Medical Media Group Holdings Limited as at 31 December 2024 and these financial statements may be obtained from the Registrar of Companies, Companies House, Crown Way, Cardiff, C14 3UZ.

 
2.3

Going concern

The financial statements have been prepared on a going concern basis. The following paragraphs set out the basis on which the directors have reached their conclusion.
Management has prepared forecasts which show the company will be able to realise its assets and discharge its liabilities in the normal course of business. Accordingly, the directors believe it is appropriate to prepare the financial statements on a going concern basis.

Page 12

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Revenue is typically recognised alongside seven milestones. A relevant percentage of revenue is released when these milestones are met. These milestones can be measured reliably thanks to the extensive project management systems the company has in place.

Page 13

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Product development
-
3
years

 
2.9

Debtors

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.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 14

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) 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 debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) 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 profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is 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 trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Page 15

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)


2.12
Financial instruments (continued)


Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

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.


Judgments in applying accounting policies and key sources of estimation uncertainty

Preparation of the financial statements requires management to make significant judgements and estimates that affect amounts recognised for assets and liabilities at the report date and the amounts of revenue and expenses incurred during the reporting period. Actual outcomes may differ from these judgements, estimates and assumptions. The judgements, estimates and assumptions that have the most significant effect on the carrying value of assets and liabilities of the company are discussed below.
Revenue and margin recognition
The company's revenue recognition policies which are set out in note 2.5 are central to how the company values the work it has carried out in each financial year. These policies require assessments and judgements to be made in respect of budgeted versus actual costs. The company reviews, and when necessary, revises the estimates surrounding actual costs as the contracts progress. Following this review, the company deferred income totalling £765,836 (2023: £1,022,067).

Page 16

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

4.


Turnover

The whole of the turnover is attributable to its principal activity as described in note 1.

Analysis of turnover by country of destination:

2024
2023
£
£

United Kingdom
556,092
721,250

Rest of Europe
505,690
595,676

Rest of the world
5,825,839
7,678,776

6,887,621
8,995,702



5.


Operating profit/(loss)

The operating profit is stated after charging/(crediting):

2024
2023
£
£

Exchange differences
(29,570)
48,528


6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2024
2023
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
10,500
9,000

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.

Page 17

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

7.


Employees

Staff costs, including directors' remuneration, were as follows:


2024
2023
£
£

Wages and salaries
1,930,127
3,904,875

Social security costs
167,435
367,026

Cost of defined contribution scheme
80,722
184,017

2,178,284
4,455,918


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Business and educational development
5
8



Directors
1
2



Medical and editorial
15
45



Project management
4
9

25
64


8.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
26,007
204,207

Company contributions to defined contribution pension schemes
12,000
30,931

38,007
235,138


During the year retirement benefits were accruing to 1 director (2023 - 2) in respect of defined contribution pension schemes.


9.


Taxation


2024
2023
£
£

Corporation tax


Adjustments in respect of previous periods
-
(224,439)



Tax on profit/(loss)
-
(224,439)
Page 18

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024
 
9.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 23.52%). The differences are explained below:

2024
2023
£
£


Profit/(loss) on ordinary activities before tax
388,145
(1,471,928)


Profit/(loss) on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.52%)
97,036
(346,206)

Effects of:


Utilisation of tax losses
(72,667)
-

Adjustments to tax charge in respect of prior periods
-
(224,439)

Remeasurement of deferred tax for changes in tax rates
-
(4,300)

Losses carried back
-
277,838

Unrelieved losses carried forward
-
72,668

Group relief
(24,369)
-

Total tax charge for the year
-
(224,439)


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 19

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

10.


Intangible assets




Product development

£



Cost


At 1 January 2024
17,876


Additions
3,305



At 31 December 2024

21,181



Amortisation


At 1 January 2024
9,158


Charge for the year
5,981



At 31 December 2024

15,139



Net book value



At 31 December 2024
6,042



At 31 December 2023
8,718




11.


Debtors

2024
2023
£
£


Trade debtors
229,133
251,469

Amounts owed by group undertakings
454,321
5,747,204

Other debtors
10,644
47,232

Prepayments and accrued income
253,065
123,719

Tax recoverable
-
224,439

947,163
6,394,063


Amounts owed by group undertakings are unsecured, repayable on demand and do not attract interest.

Page 20

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

12.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
831,396
745,889



13.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
195,570
220,021

Amounts owed to group undertakings
37,605
5,695,044

Corporation tax
16,673
-

Accruals and deferred income
1,463,093
1,550,090

1,712,941
7,465,155


EAmounts owed to group undertakings are unsecured, repayable on demand and do not attract interest.


14.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



15.


Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses.

Page 21

 
Touch Independent Medical Education Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

16.


Share-based payments

The Company’s parent has a share option scheme for employees of the Company (including directors). Each option was granted over a maximum number of shares.  As at 31 December 2024, the maximum number of shares in option agreement was 34,000 (2023: 46,800).
The exact number of shares over which the option may be exercised is calculated by reference to a fixed percentage of the issued ordinary share capital of the Company’s parent at the date of exercise. As at 31 December 2024, the number of shares exercisable was 15,341 (
2023: 22,744).
The plan is exit only with the exception that the Board may permit the exercise of EMI options prior to an exit.
Valuations of the option shares were produced for each round of options and were agreed by HMRC using the comparable earnings valuation method.
During the period, no options were granted, exercised, or surrendered. A total of 12,800 share options lapsed during the period.
The fair value of the options is not considered to be material so an equity-settled share based payment adjustment is not required in the profit and loss account.


17.


Contingent liabilities

The Company is party to an Omnibus Guarantee & Set-Off Agreement with Lloyds Bank plc. The Company guarantees group banking liabilities on a joint and several basis and has granted a fixed charge limited to its credit balances with Lloyds Bank plc, together with a negative pledge. At 31 December 2024 the outstanding group bank loan amounted to £798,081 (2023: £973,206).


18.


Related party transactions

The company has taken advantage of provisions available under section 33 of FRS 102 and has not disclosed transactions and balances with companies that are 100% owned within the group controlled by its ultimate parent company.


19.


Controlling party

The immediate and ultimate parent undertaking is Touch Medical Media Group Holdings Ltd, a company registered in England and Wales, registered number 08197142, the registered office is 3 Stockport Exchange, Stockport, SK1 3GG. Touch Medical Media Group Holdings Ltd is the parent company for the largest group for which group accounts are prepared. 
The consolidated financial statements of Touch Medical Media Group Holdings Ltd are available to the public and may be obtained from the Registrar of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ.
There is no overall controlling party of Touch Medical Media Group Holdings Ltd. 
 
Page 22