Contents of the Financial Statements

for the Period Ended 30 June 2025

Profit And Loss Account

for the Period Ended 30 June 2025

Balance sheet

As at 30 June 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption 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.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 June 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Turnover Policy Turnover represents the total amount receivable by the company for services provided in the ordinary course of business, excluding Value Added Tax (VAT) and trade discounts. Revenue is recognised when: The company has transferred control of the services to the customer; The amount of revenue can be reliably measured; and It is probable that the economic benefits associated with the transaction will flow to the company. For healthcare and medical service contracts, turnover is recognised on the completion of each consultation, service, or project milestone, as appropriate to the nature of the work. For long-term healthcare contracts or subcontracted clinical projects, turnover is recognised on a percentage-of-completion basis, reflecting the proportion of work completed at the balance sheet date. Deposits and advance payments received for services not yet rendered are treated as deferred income and recognised as revenue only when the related services have been delivered.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment. Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful lives on a straight-line or reducing balance basis, as appropriate to the nature of the asset. The following annual depreciation rates are applied to the major categories of assets: Depreciation is charged from the month of acquisition until the asset is fully written off or disposed of. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account in the year of disposal.

  Intangible fixed assets amortisation policy

  Intangible Fixed Assets Amortisation Policy Intangible fixed assets are stated at cost less accumulated amortisation and any provision for impairment. Amortisation is provided on a straight-line basis to write off the cost of each asset over its estimated useful economic life, reflecting the period over which the asset is expected to generate economic benefits to the company. The following amortisation periods are applied to major classes of intangible assets: Amortisation is charged from the month the asset is first brought into use. Where there is an indication that an intangible asset may be impaired, the carrying amount is reviewed and adjusted to its recoverable amount.

  Valuation information and policy

  Valuation Information Policy Assets and liabilities are stated at the amounts for which they are expected to be realised or settled, in accordance with applicable accounting standards. The company’s policies for valuing key classes of assets and liabilities are as follows: Tangible Fixed Assets Stated at cost less accumulated depreciation and any provision for impairment. Depreciation is applied as per the Tangible Fixed Assets Depreciation Policy. Intangible Fixed Assets Stated at cost less accumulated amortisation and any provision for impairment. Amortisation is applied as per the Intangible Fixed Assets Amortisation Policy. Investments Investments in subsidiary and associated companies are initially recognised at cost. Subsequent valuation is at cost less provision for impairment, unless fair value measurement is required under applicable accounting standards. Current Assets (Debtors, Cash, Prepayments) Debtors are stated at invoice value less provision for doubtful debts. Cash is held at face value. Creditors and Provisions Creditors and accruals are recognised at the amounts payable. Provisions for liabilities are recognised when a present obligation exists, and the amount can be reliably estimated. Revenue / Turnover Recognised based on the completion of services rendered or as per contract milestones. Advance payments are recorded as deferred income until earned. All valuations are based on historical cost, unless otherwise stated, and are reviewed annually for impairment indicators to ensure that assets are not carried at more than their recoverable amount.

Notes to the Financial Statements

for the Period Ended 30 June 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	32	24