Company No: 09196257 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Paula Ann Carroll
	Peter Carroll
	Janet Elizabeth Noble
	Richard Noble

SECRETARY

Paula Ann Carroll

REGISTERED OFFICE	Medezine Ltd Unit 11 Chambers Way
	Thorncliffe Business Park
	Chapeltown
	Sheffield
	S35 2PH
	United Kingdom

COMPANY NUMBER

09196257 (England and Wales)

ACCOUNTANT	Ian Walker & Co
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Investments	3	290,000		290,000
		290,000		290,000
Current assets
Debtors	4	49,891		49,891
Cash at bank and in hand		10,027		10,027
		59,918		59,918
Net current assets		59,918		59,918
Total assets less current liabilities		349,918		349,918
Net assets		349,918		349,918
Capital and reserves
Called-up share capital	5	100		100
Share premium account		179,900		179,900
Profit and loss account		169,918		169,918
Total shareholders' funds		349,918		349,918

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 Medezine Holdings Ltd (registered number: 09196257) were approved and authorised for issue by the Board of Directors on 23 April 2026. They were signed on its behalf by:

Richard Noble Director

Peter Carroll Director

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

Medezine Holdings 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 Medezine Ltd Unit 11 Chambers Way, Thorncliffe Business Park, Chapeltown, Sheffield, S35 2PH, 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 have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

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.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 October 2024	290,000
At 30 September 2025	290,000
Carrying value at 30 September 2025	290,000
Carrying value at 30 September 2024	290,000

The company holds 100% of the shares in Medezine Limited, incorporated in England and Wales.

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	49,891		49,891

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
25 Ordinary A shares of £ 1.00 each	25		25
25 Ordinary B shares of £ 1.00 each	25		25
25 Ordinary C shares of £ 1.00 each	25		25
25 Ordinary D shares of £ 1.00 each	25		25
	100		100