REGISTERED NUMBER: 06715726 (England and Wales)

Financial Statements for the Year Ended 31st December 2025

for

M. D. Diagnostics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Quirke

N J Diss

S L Mackin

SECRETARY:

D Quirke

REGISTERED OFFICE:

1-3 Manor Road

Chatham

Kent

ME4 6AE

REGISTERED NUMBER:

06715726 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

FIXED ASSETS

Intangible assets

4

20,372

18,502

Tangible assets

5

32,242

12,730

52,614

31,232

CURRENT ASSETS

Stocks

112,614

138,898

Debtors

6

302,805

268,011

Cash at bank

127,354

126,393

542,773

533,302

CREDITORS

Amounts falling due within one year

7

154,751

125,923

NET CURRENT ASSETS

388,022

407,379

TOTAL ASSETS LESS CURRENT LIABILITIES

440,636

438,611

CREDITORS

Amounts falling due after more than one year

8

-

9,158

NET ASSETS

440,636

429,453

CAPITAL AND RESERVES

Called up share capital

9

125

125

Share premium

249,975

249,975

Retained earnings

190,536

179,353

SHAREHOLDERS' FUNDS

440,636

429,453

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th May 2026 and were signed on its behalf by:

D Quirke - Director

1.	STATUTORY INFORMATION

M. D. Diagnostics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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

The turnover is the amount derived from ordinary activities, and stated after trade discounts, other sales taxes and net of VAT.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents are being amortised evenly over their estimated useful life of 20 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st January 2025

20,910

Additions

3,012

At 31st December 2025

23,922

AMORTISATION

At 1st January 2025

2,408

Charge for year

1,142

At 31st December 2025

3,550

NET BOOK VALUE

At 31st December 2025

20,372

At 31st December 2024

18,502

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

57,131

Additions

23,743

At 31st December 2025

80,874

DEPRECIATION

At 1st January 2025

44,401

Charge for year

4,231

At 31st December 2025

48,632

NET BOOK VALUE

At 31st December 2025

32,242

At 31st December 2024

12,730

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

104,338

62,700

Other debtors and prepayments

198,467

205,311

302,805

268,011

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,737

10,000

Trade creditors

70,950

43,541

Taxation and social security

8,001

7,323

Other creditors and accruals

67,063

65,059

154,751

125,923

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,158

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

125

Ordinary

£1

125

125

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Quirke by virtue of his majority shareholding.