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# CANINE DIAGNOSTIC INNOVATIONS LTD

## Company Registration Number:
12646135 (England and Wales)

## Unaudited statutory accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 1 April 2024

## End date: 31 March 2025

# CANINE DIAGNOSTIC INNOVATIONS LTD

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# CANINE DIAGNOSTIC INNOVATIONS LTD

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

Canine Diagnostic Innovations Limited ("CDI Ltd") is a wholly owned subsidiary of Medical Detection Dogs (the Charity). Therefore Medical Detection Dogs is the ultimate controlling company. The Charity has commissioned its Bio Detection Disease Research services via CDI Ltd during the year ended 31/03/2025. No liabilities external to the group exist in CDI Ltd, and the entity is not ever expected to be loss making. CDI Ltd has a cash balance of £23,823 which equates to commercial income received in the year, plus research tax credits received in the year. There is a corresponding amount owed by CDI Ltd to the charity related to the Charity having paid costs for Bio Research on CDI Ltd's behalf. CDI Ltd has no employees, it subcontracts the research services it delivered during the year. During the year, CDI Ltd did not provide any services to external companies. CDI Ltd has supplied the charity with Bio Detection Disease Research services which it is eligible to claim research tax credits on. Research and Development (R&D) tax reliefs support UK companies working on innovative projects in science and technology. Companies are able to claim Corporation Tax relief if the project meets the standard definition of R&D. The work that qualifies for R&D tax relief must be part of a specific project to make an advance in science or technology. A Research Tax Credit (RTC) is recognised when the likelihood of a successful claim being made to HMRC on eligible expenditure is probable and can be measured reliably. The first claim has been made in respect of the CDI Ltd activities for the year to 31 March 2023 and was received, and therefore recognised, in the year ending 31 March 2024. The amount recognized in the year ended 31 March 2025 represents the claim resulting from activities the 2023/24 financial year. The RTC claim for 2024/25 has not been submitted to HMRC at the date of these financial statements, and therefore the criteria for recognising these funds have not been met. CDI Ltd has been active since the year ended 31 March 2023, but was dormant in all previous years. All profits generated by CDI Ltd are gifted to the charity.

Political and charitable donations

All profits generated by CDI Ltd are gifted to the charity.

Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

Dr Claire Guest OBE BSc (Hons), MSc HonDSc, DHP, BCAh, FRSA
Clive Everest MA, FCA

Secretary James Yianni

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
21 October 2025

And signed on behalf of the board by:
Name: Dr Claire Guest OBE BSc (Hons), MSc HonDSc, DHP, BCAh, FRSA
Status: Director

# CANINE DIAGNOSTIC INNOVATIONS LTD

## Profit And Loss Account

for the Period Ended 31 March 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 240,408 | 223,517
Cost of sales: | ( 269,252 ) | ( 282,176 )
Gross profit(or loss): | (28,844) | (58,659)
Operating profit(or loss): | (28,844) | (58,659)
Profit(or loss) before tax: | (28,844) | (58,659)
Tax: | 28,844 | 58,659
Profit(or loss) for the financial year: | 0 | 0

# CANINE DIAGNOSTIC INNOVATIONS LTD

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 1 | 1
Current assets
Cash at bank and in hand: |  | 23,823 | 93,222
Total current assets: |  | 23,823 | 93,222
Creditors: amounts falling due within one year: | 3 | ( 23,823 ) | ( 93,222 )
Net current assets (liabilities): |  | 0 | 0
Total assets less current liabilities: |  | 1 | 1
Total net assets (liabilities): |  | 1 | 1
Capital and reserves
Called up share capital: |  | 1 | 1
Total Shareholders' funds: |  | 1 | 1

The notes form part of these financial statements

# CANINE DIAGNOSTIC INNOVATIONS LTD

## Balance sheet statements

For the year ending 31 March 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.

This report was approved by the board of directors on 21 October 2025
and signed on behalf of the board by:

Name: Dr Claire Guest OBE BSc (Hons), MSc HonDSc, DHP, BCAh, FRSA
Status: Director

The notes form part of these financial statements

# CANINE DIAGNOSTIC INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents the total invoiced value of goods or services provided during the financial year. Revenue is recognised when the significant risks and rewards of ownership have been transferred to the customer, typically upon delivery of goods or completion of services. Income received from the Charity is recognised when entitlement to the income is established, the amount can be reliably measured, and receipt of the income is probable. Such income is accounted for in line with the terms of the service level agreement with the Charity.

  Other accounting policies

  Taxation: Activities undertaken by the company are taxable, but no tax is due for the year. The company undertakes expenditure which is eligible under HMRC Research and Development (R&D) tax relief rules. Research Tax Credit (RTC) is recognised when the likelihood of asuccessful claim being made to HMRC on eligible expenditure is probable and can be measured reliably. A claim has been made in respect of the CDI Ltd activities for the year to 31 March 2024 and was received, and therefore recognised, in the year ending 31 March 2025. Related Parties: CDl Ltd is 100% owned by the charity Medical Detection Dogs. It has a balance owed by Medical Detection Dogs (for Bio Research services provided) and an amount owed by CDI Ltd to the charity related to the Charity having paid costs for Bio Research on CDI Ltd's behalf. Intercompany balances with the same entity are netted off in these accounts.

# CANINE DIAGNOSTIC INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# CANINE DIAGNOSTIC INNOVATIONS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 23,823 | 93,222
Total | 23,823 | 93,222