Medical & Financial (Holdings) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15784070

MEDICAL & FINANCIAL (HOLDINGS) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 January 2026

MEDICAL & FINANCIAL (HOLDINGS) LIMITED

STATEMENT OF FINANCIAL POSITION

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Investments	4	660,860	660,860

Current assets

Debtors	5	1,000	1,000

Creditors: amounts falling due within one year	6	( 660,860)	( 523,860)
		----------	----------
Net current liabilities		( 659,860)	( 522,860)
		----------	----------
Total assets less current liabilities		1,000	138,000

Creditors: amounts falling due after more than one year	7	–	( 137,000)
		-------	----------
Net assets		1,000	1,000
		-------	----------

Capital and reserves

Called up share capital	1,000	1,000
	-------	-------
Shareholders funds	1,000	1,000
	-------	-------

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 comprehensive income has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MEDICAL & FINANCIAL (HOLDINGS) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 31 May 2026 , and are signed on behalf of the board by:

S Dickerson
Director

Company registration number: 15784070

MEDICAL & FINANCIAL (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 16 Silver Lane, Needingworth, St Ives, PE27 4SL.

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, and are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Investments

	Shares in group undertakings
	£
Cost
At 1 February 2025 and 31 January 2026	660,860
	----------
Impairment
At 1 February 2025 and 31 January 2026	–
	----------

Carrying amount
At 31 January 2026	660,860
	----------
At 31 January 2025	660,860
	----------

5. Debtors

	2026	2025
	£	£
Other debtors	1,000	1,000
	-------	-------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	524,360	335,000
Other creditors	136,500	188,860
	----------	----------
	660,860	523,860
	----------	----------

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

	2026	2025
	£	£
Other creditors	–	137,000
	----	----------

8. Controlling party

The company was under the control of S B Dickerson in the current and prior the period .