CLASS-IFY HEALTH AND WELLNESS LTD Accounts






	CLASS-IFY HEALTH AND WELLNESS LTD
	Company No. 12796667
	Information for Filing with The Registrar
	31 August 2025

The Director presents his report and the accounts for the year ended 31 August 2025.

Principal activities

The principal activity of the company during the year under review was Business and domestic software development & Other human health activities.
-

Director

The Director who served at any time during the year was as follows:

D.Stott




The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

D.Stott
Director
15 May 2026

at	31 August 2025
Company No.		12796667	Notes	2025	2024
				£	£
Fixed assets
	Tangible assets		4	-	5,527
	Investments		5	-	108,000
				-	113,527
Current assets
	Cash at bank and in hand			21,345	66,622
				21,345	66,622
Creditors: Amount falling due within one year			6	(69,217)	(117,988)
Net current liabilities				(47,872)	(51,366)
Total assets less current liabilities				(47,872)	62,161
Creditors: Amounts falling due after more than one year			7	(89,947)	(92,164)
Net liabilities				(137,819)	(30,003)

Capital and reserves
	Called up share capital			4	4
	Share premium account		8	1,798,334	1,798,334
	Profit and loss account		8	(1,936,157)	(1,828,341)

Total equity				(137,819)	(30,003)


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.


As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 15 May 2026 and signed on its behalf by:
D.Stott
Director
15 May 2026

for the year ended 31 August 2025

1

General information

CLASS-IFY HEALTH AND WELLNESS LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12796667

Its registered office is:

124

City

Road

London

EC1V 2NX

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
		2025	2024
		Number	Number
	The average monthly number of employees (including directors) during the year was:	4	12

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 September 2024	-	-	-	23,912	23,912
		Disposals	-	-	-	(23,912)	(23,912)
		Depreciation
		At 1 September 2024	-	-	-	18,385	18,385
		Disposals	-	-	-	(18,385)	(18,385)
		Net book values
		At 31 August 2024	-	-	-	5,527	5,527

5	Investments
			Investment in Subsidiaries	Other investments	Total
			£	£	£
		Cost or valuation
		At 1 September 2024	-	108,000	108,000
		Disposals	-	(108,000)	(108,000)
		Provisions/Impairment
		Net book values
		At 31 August 2024	-	108,000	108,000

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£
		Bank loans and overdrafts	4,900	-
		Trade creditors	-	3,731
		Taxes and social security	7,735	38,849
		Loans from directors	56,582	52,642
		Other creditors	-	22,765
		Accruals and deferred income	-	1
			69,217	117,988

7	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£
		Other loans	89,947	92,164
			89,947	92,164

8

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.