Company registration number 07320922 (England and Wales)
ATTAIN HEALTH MANAGEMENT SERVICES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
ATTAIN HEALTH MANAGEMENT SERVICES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
3 - 8
ATTAIN HEALTH MANAGEMENT SERVICES LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
76,763
13,720
Current assets
Debtors
4
1,650,627
1,644,217
Cash at bank and in hand
1,390,968
1,291,205
3,041,595
2,935,422
Creditors: amounts falling due within one year
5
(1,134,707)
(800,715)
Net current assets
1,906,888
2,134,707
Total assets less current liabilities
1,983,651
2,148,427
Provisions for liabilities
(19,191)
(3,430)
Net assets
1,964,460
2,144,997
Capital and reserves
Called up share capital
8
588,820
633,020
Share premium account
25,991
25,991
Capital redemption reserve
21,704
82,895
Profit and loss reserves
1,327,945
1,403,091
Total equity
1,964,460
2,144,997

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

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

The financial statements were approved by the board of directors and authorised for issue on 23 April 2026 and are signed on its behalf by:
Mr M Carmichael
Director
Company registration number 07320922 (England and Wales)
ATTAIN HEALTH MANAGEMENT SERVICES LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 January 2024
646,646
25,991
82,895
1,352,682
2,108,214
Year ended 31 December 2024:
Profit and total comprehensive income
-
-
-
292,136
292,136
Bonus issue of shares
8
12,667
-
0
-
-
0
12,667
Dividends
-
-
-
(241,727)
(241,727)
Reduction of shares
8
(26,293)
-
0
-
-
0
(26,293)
Balance at 31 December 2024
633,020
25,991
82,895
1,403,091
2,144,997
Year ended 31 December 2025:
Profit and total comprehensive income
-
-
-
376,932
376,932
Bonus issue of shares
8
20,919
-
0
-
-
0
20,919
Dividends
-
-
-
(513,269)
(513,269)
Own shares acquired and cancelled
(5,119)
-
-
(5,119)
Reduction of shares
8
(60,000)
-
0
-
-
0
(60,000)
Transfer in respect of own shares purchased
-
-
(61,191)
61,191
-
Balance at 31 December 2025
588,820
25,991
21,704
1,327,945
1,964,460
ATTAIN HEALTH MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Attain Health Management Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Packhorse Road, Gerrards Cross, Buckinghamshire, SL9 7QE.

1.1
Accounting convention

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.

1.2
Turnover

Turnover consists of the fair value of the sale of services net of value added tax. Turnover and profits are recognised as contract activity progresses. Where amounts received and receivable are less than the value of the work done, the difference is included in debtors as "amounts recoverable on contracts". Where the amounts received and receivable exceeds the value of work done they are carried forward in creditors as "payments on account".

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, 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:

Computers
33% on cost or over period of licences

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.

1.4
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.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ATTAIN HEALTH MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
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.

Classification of financial liabilities

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
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.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

1.8
Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ATTAIN HEALTH MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.10

Trade and other receivables

Trade and other receivables are carried at original value less provision for doubtful recovery.

1.11

Trade and other payables

Trade and other payables represent liabilities for goods and services provided to the company prior to the financial year which are unpaid. Current liabilities represent those amounts falling due within one year.

2
Employees

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

2025
2024
Number
Number
Total
46
50
3
Tangible fixed assets
Computers
£
Cost
At 1 January 2025
127,229
Additions
85,776
At 31 December 2025
213,005
Depreciation and impairment
At 1 January 2025
113,509
Depreciation charged in the year
22,733
At 31 December 2025
136,242
Carrying amount
At 31 December 2025
76,763
At 31 December 2024
13,720
ATTAIN HEALTH MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,052,646
1,077,603
Amounts recoverable on contracts
207,380
126,110
Called up share capital not paid
290,533
290,533
Other debtors
2
60,002
Prepayments and accrued income
91,292
80,625
1,641,853
1,634,873
Deferred tax asset (note 6)
8,774
9,344
1,650,627
1,644,217
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
179,362
54,482
Corporation tax
107,167
109,333
Other taxation and social security
249,396
134,493
Other creditors
598,782
502,407
1,134,707
800,715
6
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
Assets
Assets
2025
2024
2025
2024
Balances:
£
£
£
£
Accelerated capital allowances
19,191
3,430
-
-
Retirement benefit obligations
-
-
8,774
9,344
19,191
3,430
8,774
9,344
ATTAIN HEALTH MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
6
Deferred taxation
(Continued)
- 7 -
2025
Movements in the year:
£
Asset at 1 January 2025
(5,914)
Charge to profit or loss
16,331
Liability at 31 December 2025
10,417

The deferred tax asset set out above is expected to reverse within 12 months and relates to the utilisation of tax losses against future expected profits of the same period. The deferred tax liability set out above is expected to reverse within 36 months and relates to accelerated capital allowances that are expected to mature within the same period.

7
Share-based payment transactions

The company adopted an Enterprise Management Incentive plan and granted share options to the directors and employees on 13 April 2015 under the terms thereof. As at 31 December 2025 there are outstanding share options under the plan held by three directors and 35 employees in respect of 399,000 ordinary 'B' shares and they are able to be exercised at an exercise price that is not less than the nominal value of a share (£0.01). The options shall lapse and cease to be exercisable per the rules of the EMI plan.

The directors are of the opinion that there is no fair value adjustment required in respect of issued share options (202 4: £nil) as under the terms of the EMI plan and the rights attaching to 'B' shares as set out in the Articles of Association, no economic benefit above par value accrues to these shares until certain conditions are met. In the opinion of the directors, these conditions have not been met as at the date the financial statements were approved and they deem it unlikely that these conditions will be met or that any options will be exercised for the foreseeable future.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
Founder of £1 each
306,000
306,000
306,000
306,000
A Ordinary of £1 each
236,886
281,086
236,886
281,086
C Ordinary of £1 each
3
3
3
3
F2 of £1 each
31,250
31,250
31,250
31,250
A2 Ordinary of £1 each
14,681
14,681
14,681
14,681
588,820
633,020
588,820
633,020

During the year:

- 20,919 Ordinary A shares were issued at par value (£1 per share).

- 5,119 Ordinary A shares were repurchased at par value (£1 per share), and subsequently cancelled in-year.

ATTAIN HEALTH MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Daniel Palmer FCA
Statutory Auditor:
Nunn Hayward LLP
Date of audit report:
5 May 2026
10
Controlling party

The ultimate controlling parties of the company are the directors.

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