Check4Cancer Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08866941

Check4Cancer Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2024

Check4Cancer Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£	£

Fixed assets

Intangible assets	5	207,690	12,845
Tangible assets	6	43,021	35,733
Investments	7	3	3
		---------	--------
		250,714	48,581

Current assets

Stocks		5,251	5,433
Debtors	8	803,248	931,592
Cash at bank and in hand		1,877,079	1,635,615
		------------	------------
		2,685,578	2,572,640

Creditors: amounts falling due within one year	9	1,611,412		1,565,799
		------------		------------
Net current assets			1,074,166		1,006,841
			------------		------------
Total assets less current liabilities			1,324,880		1,055,422

Creditors: amounts falling due after more than one year	10	7,887	18,201
		------------	------------
Net assets		1,316,993	1,037,221
		------------	------------

Capital and reserves

Called up share capital	435	435
Share premium account	1,874,768	1,874,768
Profit and loss account	( 558,210)	( 837,982)
	------------	------------
Shareholders funds	1,316,993	1,037,221
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Check4Cancer Limited

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 26 September 2025 , and are signed on behalf of the board by:

L Lander

Director

Company registration number: 08866941

Check4Cancer Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lower Court 3-4, Copley Hill Business Park, Cambridge Road, Cambridge, CB22 3GN, UK.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Consolidation The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Operating leases Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Intangible assets Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill	-	5% straight line
Website	-	33% straight line
Patents	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 58 (2023: 50 ).

5. Intangible assets

	Goodwill	Website	Patents	Total
	£	£	£	£
Cost
At 1 January 2024	25,690	155,525	105,125	286,340
Additions	–	207,303	–	207,303
	--------	---------	---------	---------
At 31 December 2024	25,690	362,828	105,125	493,643
	--------	---------	---------	---------
Amortisation
At 1 January 2024	12,845	155,525	105,125	273,495
Charge for the year	1,284	11,174	–	12,458
	--------	---------	---------	---------
At 31 December 2024	14,129	166,699	105,125	285,953
	--------	---------	---------	---------
Carrying amount
At 31 December 2024	11,561	196,129	–	207,690
	--------	---------	---------	---------
At 31 December 2023	12,845	–	–	12,845
	--------	---------	---------	---------

6. Tangible assets

	Plant and machinery
	£
Cost
At 1 January 2024	219,395
Additions	31,244
	---------
At 31 December 2024	250,639
	---------
Depreciation
At 1 January 2024	183,662
Charge for the year	23,956
	---------
At 31 December 2024	207,618
	---------
Carrying amount
At 31 December 2024	43,021
	---------
At 31 December 2023	35,733
	---------

7. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2024 and 31 December 2024	3
	----
Impairment
At 1 January 2024 and 31 December 2024	–
	----

Carrying amount
At 31 December 2024	3
	----
At 31 December 2023	3
	----

8. Debtors

	2024	2023
	£	£
Trade debtors	208,473	290,607
Amounts owed by group undertakings and undertakings in which the company has a participating interest	328,546	295,882
Other debtors	266,229	345,103
	---------	---------
	803,248	931,592
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2024	2023
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	328,546	295,882
Other debtors	7,000	7,000
	---------	---------
	335,546	302,882
	---------	---------

9. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	10,311	47,097
Trade creditors	444,490	285,132
Social security and other taxes	64,444	51,790
Other creditors	1,092,167	1,181,780
	------------	------------
	1,611,412	1,565,799
	------------	------------

Loans totalling £nil (2023 - £37,040) are secured by means of fixed and floating charges over the assets of the company.

10. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Bank loans and overdrafts	7,887	18,201
	-------	--------

11. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2024	2023
	£	£
Not later than 1 year	38,000	38,000
	--------	--------