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Registration number: 14624240

Hyperion Imaging & Intervention Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

Hyperion Imaging & Intervention Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Hyperion Imaging & Intervention Limited

Company Information

Directors | Dr A Smith Mrs Daniella Smith

Company secretary | Mrs Daniella Smith

Registered office | c/o Kingfisher Court Plaxton Bridge Road Woodmansey Beverley HU17 0RT

Hyperion Imaging & Intervention Limited

(Registration number: 14624240)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 66,214 | 6,740
Current assets |  |  |
Debtors | 5 | 11,772 | 1,203
Cash at bank and in hand |  | 29,251 | 21,280
|  | 41,023 | 22,483
Creditors: Amounts falling due within one year | 6 | (5,250) | (5,735)
Net current assets |  | 35,773 | 16,748
Total assets less current liabilities |  | 101,987 | 23,488
Creditors: Amounts falling due after more than one year | 6 | (40,097) | -
Provisions for liabilities |  | (11,824) | (1,281)
Net assets |  | 50,066 | 22,207
Capital and reserves |  |  |
Called up share capital |  | 3 | 3
Retained earnings |  | 50,063 | 22,204
Shareholders' funds |  | 50,066 | 22,207

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 March 2026 and signed on its behalf by:

......................................... Dr A Smith Director

Hyperion Imaging & Intervention Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The Company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
c/o Kingfisher Court
Plaxton Bridge Road
Woodmansey
Beverley
HU17 0RT

The principal place of business is:
Dragon House
15 Bull Pitch
Dursley
Gloucestershire
GL11 4NG

These financial statements were authorised for issue by the Board on 27 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover arises from the provision of medical services. Turnover is measured at the fair value of the consideration received or receivable and represents amounts for the rendering of services in the normal course of business, net of discounts and other sales-related taxes.
Turnover from the provision of services is recognised when the service is performed.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met of each of the companies activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
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 taxable income.

Hyperion Imaging & Intervention Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Furniture | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Hyperion Imaging & Intervention Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 1 (2025 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 February 2025 | 7,711 | - | 7,711
Additions | 1,272 | 64,080 | 65,352
At 31 January 2026 | 8,983 | 64,080 | 73,063
Depreciation
At 1 February 2025 | 971 | - | 971
Charge for the year | 1,873 | 4,005 | 5,878
At 31 January 2026 | 2,844 | 4,005 | 6,849
Carrying amount
At 31 January 2026 | 6,139 | 60,075 | 66,214
At 31 January 2025 | 6,740 | - | 6,740

Hyperion Imaging & Intervention Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5 | Debtors

| 2026 £ | 2025 £
Trade debtors | 7,400 | -
Prepayments | 601 | -
Other debtors | 3,771 | 1,203
| 11,772 | 1,203

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 7 | 3,199 | -
Taxation and social security |  | - | 3,724
Accruals and deferred income |  | 1,588 | 1,511
Other borrowings | 7 | 463 | 500
|  | 5,250 | 5,735

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 7 | 40,097 | -

7 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Other borrowings | 463 | 500
Obligations under finance lease and hire purchase | 3,199 | -
| 3,662 | 500

Non-current loans and borrowings

| 2026 £ | 2025 £
Obligations under finance lease and hire purchase | 40,097 | -

Included in other borrowings are unsecured amounts due to the Director. Obligations under finance lease and hire purchase are secured on the asset they relate to.

Hyperion Imaging & Intervention Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8 | Related party transactions

Transactions with Directors

Other transactions with Directors

At the year end, the company owed the director £463 (2025: £500). This amount is unsecured, interest free and repayable on demand.