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Registered number: 13126170 AIDE HEALTH LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
AIDE HEALTH LIMITED REGISTERED NUMBER: 13126170 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | 524,344 |  | 393,100
Tangible assets | 6 |  | 9,451 |  | 10,545
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 142,886 |  | 31,833 |
Cash at bank and in hand | 8 | 113,603 |  | 45,767 |
|  | 256,489 |  | 77,600 |
Creditors: amounts falling due within one year | 9 | (65,785) |  | (41,481) |
Net current assets |  |  | 190,704 |  | 36,119
Total assets less current liabilities |  |  | 724,499 |  | 439,764
Net assets |  |  | 724,499 |  | 439,764
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 16 |  | 14
Share premium account |  |  | 1,920,006 |  | 1,215,214
Profit and loss account |  |  | (1,195,523) |  | (775,464)
|  |  | 724,499 |  | 439,764
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AIDE HEALTH LIMITED REGISTERED NUMBER: 13126170 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 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 on 10 March 2026.
B Snyder
Director
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AIDE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Aide Health Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. 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 | Functional and presentation currency
The Company's functional and presentational currency is GBP.
| 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 company generates revenue through the provision of licenses to healthcare organisations which are invoiced at the start of the licence period. The income is recognised over the licence period as stipulated in the contract with the health care organisation. Income is deferred where the licence period spans the reporting date.
| 2.4 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence, all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives. The asset is still in the development phase and therefore has not been amortised at the reporting date. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.5 | Government grants
Grants are accounted for under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
AIDE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.9 | Taxation
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 reporting date in the countries where the Company operates and generates income.
| 2.10 | 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. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 20% | straight line
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AIDE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates. Accruals The company makes an estimate of accruals at the reporting date based on invoices received after the reporting date and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment. Development costs These costs are held as an intangible asset on the Statement of Financial Position and amortised over the estimated useful economic life on an expected revenue basis.
4. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
5. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 July 2024 | 393,100
| Additions | 131,244
| At 30 June 2025 | 524,344
| Net book value |
| At 30 June 2025 | 524,344
| At 30 June 2024 | 393,100
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AIDE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 14,161
| Additions | 2,089
| At 30 June 2025 | 16,250
| Depreciation |
| At 1 July 2024 | 3,616
| Charge for the year on owned assets | 3,183
| At 30 June 2025 | 6,799
| Net book value |
| At 30 June 2025 | 9,451
| At 30 June 2024 | 10,545
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 68,011 | 27,771
| Prepayments and accrued income | 74,875 | 4,062
|  | 142,886 | 31,833
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 113,603 | 45,767
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AIDE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 23,422 | 9,227
| Other taxation and social security | 26,876 | 21,772
| Other creditors | 5,107 | 5,274
| Accruals and deferred income | 10,380 | 5,208
|  | 65,785 | 41,481
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 105,270 (2024 - 105,270) Ordinary shares of £0.0001 each | 11 | 11
|  | 29,394 (2023 -29,394) Seed Preferred shares of £0.0001 each | 3 | 3
|  | 19,846 (2024 - nil) Seed 2 Preferred shares of £0.0001 each | 2 | -
|  |  | 16 | 14
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AIDE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 10.Share capital (continued) On 1 October 2024 the company allotted 5,129 Seed 2 Preferred shares of £0.0001 each for cash consideration of £209,980. On 2 October 2024 the company allotted 305 Seed 2 Preferred shares of £0.0001 each for cash consideration of £12,482. On 4 October 2024 the company allotted 6,108 Seed 2 Preferred shares of £0.0001 each for cash consideration of £250,026. On 8 October 2024 the company allotted 2,442 Seed 2 Preferred shares of £0.0001 each for cash consideration of £100,000. On 14 October 2024 the company allotted 3,665 Seed 2 Preferred shares of £0.0001 each for cash consideration of £149,986 On 15 October 2024 the company allotted 244 Seed 2 Preferred shares of £0.0001 each for cash consideration of £10,000. On 27 February 2025 the company allotted 732 Seed 2 Preferred shares of £0.0001 each for cash consideration of £29,956. On 26 March 2025 the company allotted 1,221 Seed 2 Preferred shares of £0.0001 each for cash consideration of £50,000 Several employees have an option to purchase up to 11,950 Ordinary shares at a value of £9.10 per share.
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £7,925 (2024: £9,729). At the reporting date, amounts totalling £1,541 (2024: £1,677) were payable to the fund.
12. | Related party transactions
| At the reporting date, the company owed the directors, amounts totalling £3,566 (2024: £3,566) which is included in other creditors. The amount is not subject to interest and is repayable on demand. The company has not entered into any other transactions during the year with related parties that are material and that have not been concluded under normal market conditions.
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