DIGITAL HEALTH INTELLIGENCE LIMITED

Company Registration Number:
09257440 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 April 2024

End date: 31 December 2024

DIGITAL HEALTH INTELLIGENCE LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

DIGITAL HEALTH INTELLIGENCE LIMITED

Balance sheet

As at 31 December 2024


Notes
31 December 2024
31 March 2024


£
£
Fixed assets
Tangible assets: 3 34,134 40,278
Total fixed assets: 34,134 40,278
Current assets
Debtors:   824,259 441,885
Cash at bank and in hand: 2,339,630 3,053,943
Total current assets: 3,163,889 3,495,828
Creditors: amounts falling due within one year:   (1,844,778) (1,611,479)
Net current assets (liabilities): 1,319,111 1,884,349
Total assets less current liabilities: 1,353,245 1,924,627
Creditors: amounts falling due after more than one year:   (17,039) (24,102)
Provision for liabilities: (8,041) (9,500)
Total net assets (liabilities): 1,328,165 1,891,025
Capital and reserves
Called up share capital: 200 200
Profit and loss account: 1,327,965 1,890,825
Shareholders funds: 1,328,165 1,891,025

The notes form part of these financial statements

DIGITAL HEALTH INTELLIGENCE LIMITED

Balance sheet statements

For the year ending 31 December 2024 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 December 2025
and signed on behalf of the board by:

Name: Samantha Starr
Status: Director

The notes form part of these financial statements

DIGITAL HEALTH INTELLIGENCE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

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

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership 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.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. 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: Computer equipment - 25% reducing balance If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Valuation and information policy

Impairment A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Provisions Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Other accounting policies

Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

DIGITAL HEALTH INTELLIGENCE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

31 December 2024 31 March 2024
Average number of employees during the period 26 26

DIGITAL HEALTH INTELLIGENCE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 April 2024 107,277
Additions 1,733
At 31 December 2024 109,010
Depreciation
At 01 April 2024 66,999
Charge for year 7,877
At 31 December 2024 74,876
Net book value
At 31 December 2024 34,134
At 31 March 2024 40,278

DIGITAL HEALTH INTELLIGENCE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Loans to directors

DIGITAL HEALTH INTELLIGENCE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Related party transactions

Name of the related party: Mr J E Hoeksma
Relationship:
Director
Description of the Transaction: The transaction during the period was settlement of Director's current account of £60,000 owing Mr J E Hoeksma at 31 March 2024. The balance is nil at 31 December 2024.
£
Balance at 01 April 2024 60,000
Balance at 31 December 2024 0