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Company Registration No. NI045506 (Northern Ireland)
Multi-Health Systems UK Ltd. Unaudited accounts for the year ended 31 December 2024
Multi-Health Systems UK Ltd. Unaudited accounts Contents
Page
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Multi-Health Systems UK Ltd. Company Information for the year ended 31 December 2024
Directors
Steven Joel Stein Rodeen Stein
Company Number
NI045506 (Northern Ireland)
Registered Office
32-38 1st Floor Linenhall Street Belfast BT2 8BG Northern Ireland
Accountants
CMC Tax Ltd 4 Hilltop Lane Manse Road Belfast BT8 8FE
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Multi-Health Systems UK Ltd. Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
84,492 
68,480 
Current assets
Debtors
267,890 
632,113 
Cash at bank and in hand
155,034 
223,353 
422,924 
855,466 
Creditors: amounts falling due within one year
(504,962)
(437,330)
Net current (liabilities)/assets
(82,038)
418,136 
Total assets less current liabilities
2,454 
486,616 
Provisions for liabilities
Deferred tax
(16,298)
(17,120)
Net (liabilities)/assets
(13,844)
469,496 
Capital and reserves
Called up share capital
185,300 
185,300 
Profit and loss account
(199,144)
284,196 
Shareholders' funds
(13,844)
469,496 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by
Steven Joel Stein Director Company Registration No. NI045506
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Multi-Health Systems UK Ltd. Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Multi-Health Systems UK Ltd. is a private company, limited by shares, registered in Northern Ireland, registration number NI045506. The registered office is 32-38 1st Floor, Linenhall Street, Belfast, BT2 8BG, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Straight Line
Computer equipment
33% Straight Line
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Multi-Health Systems UK Ltd. Notes to the Accounts for the year ended 31 December 2024
Going concern
The accounts have been prepared on the going concern basis. There is a net deficiency of assets at the balance sheet date however the parent company have confirmed continued support if required to ensure sufficient working capital for the foreseeable future.
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
14,052 
26,107 
109,058 
149,217 
Additions
19,300 
- 
29,541 
48,841 
At 31 December 2024
33,352 
26,107 
138,599 
198,058 
Depreciation
At 1 January 2024
14,052 
26,107 
40,578 
80,737 
Charge for the year
- 
- 
32,829 
32,829 
At 31 December 2024
14,052 
26,107 
73,407 
113,566 
Net book value
At 31 December 2024
19,300 
- 
65,192 
84,492 
At 31 December 2023
- 
- 
68,480 
68,480 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
46,564 
478,181 
Accrued income and prepayments
220,922 
153,932 
Other debtors
404 
- 
267,890 
632,113 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(13,880)
(17,520)
Trade creditors
180,201 
289,903 
Amounts owed to group undertakings and other participating interests
328,717 
189,940 
Taxes and social security
(37,454)
(34,416)
Other creditors
6,074 
833 
Accruals
7,004 
8,590 
Deferred income
34,300 
- 
504,962 
437,330 
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Multi-Health Systems UK Ltd. Notes to the Accounts for the year ended 31 December 2024
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
16,298 
17,120 
2024 
2023 
£ 
£ 
Provision at start of year
17,120 
8,362 
(Credited)/charged to the profit and loss account
(822)
8,758 
Provision at end of year
16,298 
17,120 
8
Average number of employees
During the year the average number of employees was 20 (2023: 20).
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