Company registration number 09079248 (England and Wales)
AUXILIUM HEALTH SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
AUXILIUM HEALTH SOLUTIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
AUXILIUM HEALTH SOLUTIONS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
644
1,247
Current assets
Debtors
4
981
-
0
Cash at bank and in hand
1,535
5,221
2,516
5,221
Creditors: amounts falling due within one year
5
(4,304)
(6,845)
Net current liabilities
(1,788)
(1,624)
Total assets less current liabilities
(1,144)
(377)
Provisions for liabilities
(122)
(237)
Net liabilities
(1,266)
(614)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(1,267)
(615)
Total equity
(1,266)
(614)

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 March 2026
Ms H M Dymond
Director
Company registration number 09079248 (England and Wales)
AUXILIUM HEALTH SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Auxilium Health Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 30 Lichgate Road, Exeter, Devon, EX2 8FJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The company recognises revenue when customers are invoiced for health services.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
25% straight line
AUXILIUM HEALTH SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
AUXILIUM HEALTH SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
3
Tangible fixed assets
Office equipment
£
Cost
At 1 July 2024 and 30 June 2025
5,240
Depreciation and impairment
At 1 July 2024
3,993
Depreciation charged in the year
603
At 30 June 2025
4,596
Carrying amount
At 30 June 2025
644
At 30 June 2024
1,247
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
981
-
0
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
2,326
3,688
Other creditors
1,978
3,157
4,304
6,845
6
Related party transactions
2025
2024
Amounts due to related parties
£
£
Key management personnel
-
1,383
7
Directors' transactions
AUXILIUM HEALTH SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
7
Directors' transactions
(Continued)
- 5 -
Loans
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors Loan Account
3.75
(1,383)
29,351
(26,987)
981
(1,383)
29,351
(26,987)
981
2025-06-30 2024-07-01 false false false 19 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Ms H M Dymond 09079248 2024-07-01 2025-06-30 09079248 2025-06-30 09079248 2024-06-30 09079248 core:ComputerEquipment 2025-06-30 09079248 core:ComputerEquipment 2024-06-30 09079248 core:CurrentFinancialInstruments 2025-06-30 09079248 core:CurrentFinancialInstruments 2024-06-30 09079248 core:ShareCapital 2025-06-30 09079248 core:ShareCapital 2024-06-30 09079248 core:RetainedEarningsAccumulatedLosses 2025-06-30 09079248 core:RetainedEarningsAccumulatedLosses 2024-06-30 09079248 bus:Director1 2024-07-01 2025-06-30 09079248 core:ComputerEquipment 2024-07-01 2025-06-30 09079248 2023-07-01 2024-06-30 09079248 core:ComputerEquipment 2024-06-30 09079248 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 09079248 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 09079248 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09079248 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09079248 bus:FRS102 2024-07-01 2025-06-30 09079248 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 09079248 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP