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Registered Number: 03616847
England and Wales
MEDISO MEDICAL IMAGING SYSTEMS UK LIMITED
Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

MEDISO MEDICAL IMAGING SYSTEMS UK LIMITED Contents Page For the year ended 31 December 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

MEDISO MEDICAL IMAGING SYSTEMS UK LIMITED Company Information For the year ended 31 December 2025
Director | Peter Katona
Registered Number | 03616847
Registered Office | Arena Offices, Abbey House 282 Farnborough Road Farnborough GU14 7NA
Auditors | Shorts Chartered Accountants Cedar House 63 Napier Street Sheffield S11 8HA
Bankers | National Westminster Bank Plc
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MEDISO MEDICAL IMAGING SYSTEMS UK LIMITED Statement of Financial Position As at 31 December 2025
| Notes | 31/12/2025 £ |  | 31/12/2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 10,033 |  | 24,173
|  | 10,033 |  | 24,173
Current assets |  |  |
Stocks | 5 | 6,307 |  | 8,162
Debtors: amounts falling due within one year | 6 | 267,579 |  | 683,915
Cash at bank and in hand |  | 755,952 |  | 863,101
|  | 1,029,838 |  | 1,555,178
Creditors: amount falling due within one year | 7 | (385,337) |  | (786,127)
Net current assets |  | 644,501 |  | 769,051
Total assets less current liabilities |  | 654,534 |  | 793,224
Creditors: amount falling due after more than one year | 8 | (158,068) |  | (311,208)
Net assets |  | 496,466 |  | 482,016
Capital and reserves |  |  |
Called up share capital | 9 | 1,000 |  | 1,000
Profit and loss account |  | 495,466 |  | 481,016
Shareholders' funds |  | 496,466 |  | 482,016
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 26 March 2026 and were signed by:
------------------------------- Peter Katona Director
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MEDISO MEDICAL IMAGING SYSTEMS UK LIMITED Notes to the Financial Statements For the year ended 31 December 2025
General Information MEDISO MEDICAL IMAGING SYSTEMS UK LIMITED is a private company, limited by shares, registered in England and Wales. The company's registered number is 03616847, and its registered address is Arena Offices, Abbey House, 282 Farnborough Road, Farnborough, GU14 7NA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Basis of preparing the financial statements These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Turnover Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: - the Company has transferred the significant risks and rewards of ownership to the buyer; - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; - the amount of turnover can be measured reliably; - it is probable that the Company will receive the consideration due under the transaction; and - the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: - the amount of turnover can be measured reliably; - it is probable that the Company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery | 25% Straight Line
Motor Vehicles | 25% Straight Line
Fixtures and Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 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. 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.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 5).
3. | Audit Information The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified. The auditor's report was signed by Malcolm Pope (Senior Statutory Auditor) for and on behalf of Shorts Chartered Accountants Chartered Accountants and Registered Auditor on 26 March 2026.
4. | Tangible fixed assets
Cost or valuation | Plant and machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 January 2025 | 4,300 |  | 52,505 |  | 17,354 |  | 10,603 |  | 84,762
Additions | - |  | - |  | - |  | 709 |  | 709
Disposals | (3,938) |  | - |  | (14,035) |  | (5,688) |  | (23,661)
At 31 December 2025 | 362 |  | 52,505 |  | 3,319 |  | 5,624 |  | 61,810
Depreciation
At 01 January 2025 | 4,300 |  | 32,190 |  | 15,119 |  | 8,980 |  | 60,589
Charge for year | - |  | 13,126 |  | 777 |  | 945 |  | 14,848
On disposals | (3,938) |  | - |  | (14,035) |  | (5,687) |  | (23,660)
At 31 December 2025 | 362 |  | 45,316 |  | 1,861 |  | 4,238 |  | 51,777
Net book values
Closing balance as at 31 December 2025 | - |  | 7,189 |  | 1,458 |  | 1,386 |  | 10,033
Opening balance as at 01 January 2025 | - |  | 20,315 |  | 2,235 |  | 1,623 |  | 24,173
5. | Stocks
| 31/12/2025 £ |  | 31/12/2024 £
--- | --- | --- | ---
Stocks | 6,307 |  | 8,162
| 6,307 |  | 8,162
6. | Debtors: amounts falling due within one year
| 31/12/2025 £ |  | 31/12/2024 £
--- | --- | --- | ---
Trade Debtors | 120,173 |  | 493,093
Prepayments & Accrued Income | 108,235 |  | 178,756
Other Debtors | 18,791 |  | 12,066
Directors' Current Accounts | 20,380 |  | 0
| 267,579 |  | 683,915
Included within Prepayments & Accrued Income above are £67,579 (2024: £108,016) falling due after a year.
7. | Creditors: amount falling due within one year
| 31/12/2025 £ |  | 31/12/2024 £
--- | --- | --- | ---
Trade Creditors | 9,332 |  | 24,751
Amounts Owed to Group Undertakings | 3,051 |  | 281,394
Corporation Tax | 6,778 |  | 13,965
PAYE & Social Security | 37,606 |  | 22,894
Accruals & Deferred Income | 327,095 |  | 398,515
VAT | 1,475 |  | 44,608
| 385,337 |  | 786,127
8. | Creditors: amount falling due after more than one year
| 31/12/2025 £ |  | 31/12/2024 £
--- | --- | --- | ---
Accruals & Deferred Income | 158,068 |  | 311,208
| 158,068 |  | 311,208
9. | Share Capital
Allotted, called up and fully paid | 31/12/2025 £ |  | 31/12/2024 £
--- | --- | --- | ---
100,000 Class A shares of £0.01 each | 1,000 |  | 1,000
| 1,000 |  | 1,000
10. | Controlling party The immediate and ultimate parent undertaking is Mediso Medical Imaging Systems Kft, whose registered office address is H-1037, Laborc Utca 3, Budapest, Hungary. The group financial statements of Mediso Medical Imaging Systems Kft are publicly available. The company has taken the available exemptions within FRS102 whereby it has not disclosed transactions with its parent company and any wholly owned subsidiaries within that group.
11. | Pension Commitments The Company operates a defined benefit pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered scheme. The pension cost charge represents contributions payable by the Company to the fund and amounted to £16,940 (2024: £10,483). No contributions were payable to the fund at the balance sheet date in either the current or the prior year.
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