Priority Digital Health Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10510683

Priority Digital Health Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

Priority Digital Health Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		2,411		5,480

Current assets

Debtors	6	228,436	172,946
Cash at bank and in hand		40,094	5,392
		---------	---------
		268,530	178,338

Creditors: amounts falling due within one year	7	106,533		137,841
		---------		---------
Net current assets			161,997		40,497
			---------		--------
Total assets less current liabilities			164,408		45,977

Creditors: amounts falling due after more than one year	8		–		28,220

Provisions	603	–
	---------	--------
Net assets	163,805	17,757
	---------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	163,804	17,756
	---------	--------
Shareholders funds	163,805	17,757
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Priority Digital Health Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 13 May 2026 , and are signed on behalf of the board by:

Mr J Dibb	Mrs A J Meadows
Director	Director

Company registration number: 10510683

Priority Digital Health Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is St John's Innovation Centre, Cowley Road, Cambridge, CB4 0WS.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from services rendered is recognised when each stage of the service has been performed, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from maintenance services is recognised evenly over the period to which it relates.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis .

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	15% reducing balance and 25% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 13 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 January 2025	21,090
Additions	90
Disposals	( 5,291)
	--------
At 31 December 2025	15,889
	--------
Depreciation
At 1 January 2025	15,610
Charge for the year	753
Disposals	( 2,885)
	--------
At 31 December 2025	13,478
	--------
Carrying amount
At 31 December 2025	2,411
	--------
At 31 December 2024	5,480
	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	88,322	82,985
Other debtors	140,114	89,961
	---------	---------
	228,436	172,946
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	–	21,993
	----	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	35,744	72,397
Trade creditors	7,549	15,776
Social security and other taxes	30,559	27,951
Other creditors	32,681	21,717
	---------	---------
	106,533	137,841
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	28,220
	----	--------

9. Other financial commitments

The total future minimum lease payments under non-cancellable operating leases are £ 1,530 (2024: £ 12,056 ).

10. Directors' advances, credits and guarantees

During the year the company made advances to and received repayments from a director. Interest has been charged at the official HMRC rate on all overdrawn loan account balances once exceeded £10,000. There are no repayment terms.

	2025	2024
	£	£
Advances	41,334	34,240
Repayments	18,339	37,000
Balance due from director	53,510	30,515

During the year the company made advances to and received repayments from a director. Interest has been charged at the official HMRC rate on all overdrawn loan account balances once exceeded £10,000. There are no repayment terms.

	2025	2024
	£	£
Advances	41,436	35,083
Repayments	18,312	37,000
Balance due from director	57,772	34,648