Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 112 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2024-04-01 No description of principal activity 247 true true 09179583 2024-04-01 2025-03-31 09179583 2023-04-01 2024-03-31 09179583 2025-03-31 09179583 2024-03-31 09179583 c:Director5 2024-04-01 2025-03-31 09179583 d:PlantMachinery 2024-04-01 2025-03-31 09179583 d:PlantMachinery 2025-03-31 09179583 d:PlantMachinery 2024-03-31 09179583 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09179583 d:OfficeEquipment 2024-04-01 2025-03-31 09179583 d:OfficeEquipment 2025-03-31 09179583 d:OfficeEquipment 2024-03-31 09179583 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09179583 d:ComputerEquipment 2024-04-01 2025-03-31 09179583 d:ComputerEquipment 2025-03-31 09179583 d:ComputerEquipment 2024-03-31 09179583 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09179583 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09179583 d:CurrentFinancialInstruments 2025-03-31 09179583 d:CurrentFinancialInstruments 2024-03-31 09179583 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09179583 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09179583 d:ShareCapital 2025-03-31 09179583 d:ShareCapital 2024-03-31 09179583 d:SharePremium 2025-03-31 09179583 d:SharePremium 2024-03-31 09179583 d:CapitalRedemptionReserve 2025-03-31 09179583 d:CapitalRedemptionReserve 2024-03-31 09179583 d:RetainedEarningsAccumulatedLosses 2025-03-31 09179583 d:RetainedEarningsAccumulatedLosses 2024-03-31 09179583 c:FRS102 2024-04-01 2025-03-31 09179583 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09179583 c:FullAccounts 2024-04-01 2025-03-31 09179583 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09179583 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 09179583 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 09179583 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 09179583 DGS HEALTH LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
DGS HEALTH LTD
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DGS HEALTH LTD FOR THE YEAR ENDED 31 MARCH 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DGS Health Ltd for the year ended 31 March 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of DGS Health Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of DGS Health Ltd and state those matters that we have agreed to state to the Board of directors of DGS Health Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DGS Health Ltd and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that DGS Health Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DGS Health Ltd. You consider that DGS Health Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of DGS Health Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MHA Chartered Accountants Century House The Lakes Northampton NN4 7HD 3 December 2025 MHA is the trading name of MHA Advisory Ltd, a company registered in England and Wales with company number 16233746. Page 1
DGS HEALTH LTD REGISTERED NUMBER:09179583
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 23,309 |  | 31,954
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 680,617 |  | 863,126 |
Cash at bank and in hand | 6 | 931,383 |  | 1,236,162 |
|  | 1,612,000 |  | 2,099,288 |
Creditors: amounts falling due within one year | 7 | (888,300) |  | (1,411,688) |
Net current assets |  |  | 723,700 |  | 687,600
Total assets less current liabilities |  |  | 747,009 |  | 719,554
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (5,827) |  | (7,988) |
Net assets |  |  | 741,182 |  | 711,566
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 4,908 |  | 4,908
Share premium account |  |  | 117,792 |  | 117,792
Capital redemption reserve |  |  | 92 |  | 92
Profit and loss account |  |  | 618,390 |  | 588,774
|  |  | 741,182 |  | 711,566
Page 2
DGS HEALTH LTD REGISTERED NUMBER:09179583
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Dr D I Jones
Director
Date: 3 December 2025
The notes on pages 4 to 9 form part of these financial statements. Page 3
DGS HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
DGS Health Ltd is a company limited by shares, domiciled in England and Wales, registered number 09179583. The registered office and principal place of business is Springhead Health, Vale Road, Northfleet, Gravesend, DA11 8BZ. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have prepared the financial statements on a going concern basis, notwithstanding the losses made during the year and the negative retained earnings at the year end. The company has the continuing support of its board of directors who have indicated they will continue to support the company to enable it to meet its obligations as they fall due for the foreseeable future.
| 2.3 | 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.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
DGS HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Medical equipment | - | 25% reducing balance
|  |  |  | Office equipment | - | 25% reducing balance
|  |  |  | Computer equipment | - | 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
DGS HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 6
DGS HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 112 (2024 - 247).
4. | Tangible fixed assets
|  | Medical equipment | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 22,289 | 3,025 | 79,992 | 105,306
| Additions | - | - | 8,062 | 8,062
| At 31 March 2025 | 22,289 | 3,025 | 88,054 | 113,368
| Depreciation |  |  |  |
| At 1 April 2024 | 13,977 | 2,308 | 57,067 | 73,352
| Charge for the year | 2,078 | 180 | 14,449 | 16,707
| At 31 March 2025 | 16,055 | 2,488 | 71,516 | 90,059
| Net book value |  |  |  |
| At 31 March 2025 | 6,234 | 537 | 16,538 | 23,309
| At 31 March 2024 | 8,312 | 717 | 22,925 | 31,954
Page 7
DGS HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 637,230 | 780,861
| Other debtors | 10,227 | 10,227
| Prepayments and accrued income | 33,160 | 72,038
|  | 680,617 | 863,126
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Lloyds current account | 579,374 | 985,490
| Barclays DGS Prime account | 19,305 | 8,928
| Other Accounts | 332,704 | 241,744
| Less: bank overdrafts | (29) | -
|  | 931,354 | 1,236,162
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 29 | -
| Trade creditors | 297,298 | 472,155
| Other taxation and social security | 101,909 | 103,996
| Other creditors | 386,361 | 358,211
| Accruals and deferred income | 102,703 | 477,326
|  | 888,300 | 1,411,688
8. | Financial instruments
| All debtors and creditors are basic financial instruments and are held at amortised cost.
Page 8
DGS HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (7,988)
| Charged to profit or loss | 2,161
| At end of year | (5,827)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (5,827) | (7,988)
Page 9