Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Mr Richard Pratt 29/05/2014 Mrs Kathryn Alexandra Pratt 10/03/2021 17 March 2026 The principal activity of the company is the provision of medical information technology and computer services activities. 09061703 2025-09-30 09061703 bus:Director1 2025-09-30 09061703 bus:Director2 2025-09-30 09061703 2024-09-30 09061703 core:CurrentFinancialInstruments 2025-09-30 09061703 core:CurrentFinancialInstruments 2024-09-30 09061703 core:ShareCapital 2025-09-30 09061703 core:ShareCapital 2024-09-30 09061703 core:RetainedEarningsAccumulatedLosses 2025-09-30 09061703 core:RetainedEarningsAccumulatedLosses 2024-09-30 09061703 core:OtherPropertyPlantEquipment 2024-09-30 09061703 core:OtherPropertyPlantEquipment 2025-09-30 09061703 bus:OrdinaryShareClass1 2025-09-30 09061703 2024-10-01 2025-09-30 09061703 bus:FilletedAccounts 2024-10-01 2025-09-30 09061703 bus:SmallEntities 2024-10-01 2025-09-30 09061703 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 09061703 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09061703 bus:Director1 2024-10-01 2025-09-30 09061703 bus:Director2 2024-10-01 2025-09-30 09061703 core:OtherPropertyPlantEquipment core:TopRangeValue 2024-10-01 2025-09-30 09061703 2023-10-01 2024-09-30 09061703 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 09061703 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 09061703 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 09061703 (England and Wales)

# KERNOW HEALTH SOLUTIONS LTD

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

KERNOW HEALTH SOLUTIONS LTD

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

KERNOW HEALTH SOLUTIONS LTD

## BALANCE SHEET

As at 30 September 2025
KERNOW HEALTH SOLUTIONS LTD

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 880 |  | 409
|  | 880 |  | 409
Current assets |  |  |  |
Debtors | 4 | 3,279 |  | 1,931
Cash at bank and in hand |  | 1,462 |  | 1,014
|  | 4,741 |  | 2,945
Creditors: amounts falling due within one year | 5 | ( 23,954) |  | ( 30,122)
Net current liabilities |  | (19,213) |  | (27,177)
Total assets less current liabilities |  | (18,333) |  | (26,768)
Net liabilities |  | ( 18,333) |  | ( 26,768)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1,000 |  | 1,000
Profit and loss account |  | ( 19,333 ) |  | ( 27,768 )
Total shareholders' deficit |  | ( 18,333) |  | ( 26,768)

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Kernow Health Solutions Ltd (registered number: 09061703) were approved and authorised for issue by the Board of Directors on 17 March 2026. They were signed on its behalf by:

Mr Richard Pratt Director |

KERNOW HEALTH SOLUTIONS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
KERNOW HEALTH SOLUTIONS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Kernow Health Solutions Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors acknowledge the company's net current liability position at the balance sheet date. The "other creditors" balance of £21,813 (2024 : £28,501) represents amounts owed to the directors. As the directors do not intend to call this debt in until the company can afford to pay it, the directors have satisfied themselves that the company is a going concern.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery etc. | 4 years straight line

##### Financial instruments

The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Cash and bank balances.
All financial instruments are classified as basic.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

##### Recognition and measurement

The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 2,403 |  | 2,403
Additions | 732 |  | 732
At 30 September 2025 | 3,135 |  | 3,135
Accumulated depreciation |  |  |
At 01 October 2024 | 1,994 |  | 1,994
Charge for the financial year | 261 |  | 261
At 30 September 2025 | 2,255 |  | 2,255
Net book value |  |  |
At 30 September 2025 | 880 |  | 880
At 30 September 2024 | 409 |  | 409

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 2,462 |  | 1,386
Other debtors | 817 |  | 545
| 3,279 |  | 1,931

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other taxation and social security | 559 |  | 132
Other creditors | 23,395 |  | 29,990
| 23,954 |  | 30,122

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000 ORD ordinary shares of £ 1.00 each | 1,000 |  | 1,000