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Registered number: 07587357 WILLIAM HARVEY MEDICAL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 OCTOBER 2025
WILLIAM HARVEY MEDICAL LIMITED REGISTERED NUMBER: 07587357 BALANCE SHEET AS AT 30 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 45,441 |  | 13,703
|  |  | 45,441 |  | 13,703
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 445,000 |  | 445,000 |
Debtors: amounts falling due within one year | 6 | 55,000 |  | 75,020 |
Cash at bank and in hand | 7 | 164,527 |  | 192,671 |
|  | 664,527 |  | 712,691 |
Creditors: amounts falling due within one year | 8 | (34,359) |  | (21,674) |
Net current assets |  |  | 630,168 |  | 691,017
Total assets less current liabilities |  |  | 675,609 |  | 704,720
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (828) |  | (2,191) |
|  |  | (828) |  | (2,191)
Net assets |  |  | 674,781 |  | 702,529
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Share premium account |  |  | 249,900 |  | 249,900
Profit and loss account |  |  | 424,781 |  | 452,529
|  |  | 674,781 |  | 702,529
Page 1
WILLIAM HARVEY MEDICAL LIMITED REGISTERED NUMBER: 07587357 BALANCE SHEET (CONTINUED) AS AT 30 OCTOBER 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 profit and loss account 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:
R MacLaren
Director
Date: 10 March 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
WILLIAM HARVEY MEDICAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025
1. | General information
William Harvey Medical Limited is a private company, limited by share capital and incorporated in England and Wales. The Company's registered office is The Barn, New Barn Farm, Northampton Road, Weston on the Green, Bicester, Oxfordshire, OX25 3TL. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 agreed that the Company will stop trading within the next 12 months, and therefore the accounts have not been prepared on a going concern basis.
| 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
WILLIAM HARVEY MEDICAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. Page 4
WILLIAM HARVEY MEDICAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis. Depreciation is provided on the following basis:
|  |  |  | Leasehold Property | - | 3 -7 years straight line
|  |  |  | Plant & machinery | - | 10 years straight line
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Office equipment | - | 25% reducing balance
|  |  |  | Farm equipment | - | 25% reducing balance
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.
| 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 5
WILLIAM HARVEY MEDICAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
WILLIAM HARVEY MEDICAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 31 October 2024 | 250,000
| At 30 October 2025 | 250,000
| Amortisation |
| At 31 October 2024 | 250,000
| At 30 October 2025 | 250,000
| Net book value |
| At 30 October 2025 | -
| At 30 October 2024 | -
Page 7
WILLIAM HARVEY MEDICAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025
5. | Tangible fixed assets
|  | Leasehold Property | Plant & machinery | Motor vehicles | Office equipment | Farm equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 31 October 2024 | 78,267 | 10,000 | - | 2,424 | 15,480 | 106,171
| Additions | - | - | 46,931 | - | - | 46,931
| At 30 October 2025 | 78,267 | 10,000 | 46,931 | 2,424 | 15,480 | 153,102
| Depreciation |  |  |  |  |  |
| At 31 October 2024 | 74,777 | 2,750 | - | 2,231 | 12,710 | 92,468
| Charge for the year on owned assets | 1,719 | 1,000 | 11,733 | 48 | 693 | 15,193
| At 30 October 2025 | 76,496 | 3,750 | 11,733 | 2,279 | 13,403 | 107,661
| Net book value |  |  |  |  |  |
| At 30 October 2025 | 1,771 | 6,250 | 35,198 | 145 | 2,077 | 45,441
| At 30 October 2024 | 3,490 | 7,250 | - | 193 | 2,770 | 13,703
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 445,000 | 445,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 55,000 | 75,020
|  | 55,000 | 75,020
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 164,527 | 192,671
Page 8
WILLIAM HARVEY MEDICAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 1,858 | 18,008
| Other creditors | 28,734 | -
| Accruals and deferred income | 3,767 | 3,666
|  | 34,359 | 21,674
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (2,191) | (942)
| Charged to the profit or loss | 1,363 | (1,249)
| At end of year | (828) | (2,191)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (828) | (2,191)
|  | (828) | (2,191)
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 20 (2024 - 20) Ordinary A shares of £1.00 each | 20 | 20
|  | 20 (2024 - 20) Ordinary B shares of £1.00 each | 20 | 20
|  | 20 (2024 - 20) Ordinary C shares of £1.00 each | 20 | 20
|  | 20 (2024 - 20) Ordinary D shares of £1.00 each | 20 | 20
|  | 20 (2024 - 20) Ordinary E shares of £1.00 each | 20 | 20
|  |  | 100 | 100
Page 9
WILLIAM HARVEY MEDICAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025
11. | Related party transactions
| At the year end the Company owed the director £28,734 (2024: £20,019 owed to the Company). The loan is interest free (2024: interest chargeable at 2.25%) and repayable on demand.
12. | Controlling party
Within other debtors a loan of £500,000 (2024: £500,000) is due from Darwinian Ltd, a company controlled by a common director. The loan is unsecured and repayable over 10 years. Interest has not been applied on the loan.
Page 10