Registration number: 04981011

Rx-Info Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Rx-Info Limited

Company Information

Directors	Mr C E Richman Mr J Kerr

Company secretary

Mrs C Richman

Registered office

1 Colleton Crescent Exeter Devon EX2 4DG

Accountants

Thompson Jenner LLP Chartered Accountants 1 Colleton Crescent Exeter Devon EX2 4DG

Rx-Info Limited

(Registration number: 04981011)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	677,959	647,761
Tangible assets	5	94,797	145,938
		772,756	793,699
Current assets
Debtors	6	2,016,102	961,325
Cash at bank and in hand		1,032,641	380,072
		3,048,743	1,341,397
Creditors: Amounts falling due within one year	7	(2,560,857)	(810,573)
Net current assets		487,886	530,824
Total assets less current liabilities		1,260,642	1,324,523
Provisions for liabilities		(182,178)	(182,745)
Net assets		1,078,464	1,141,778
Capital and reserves
Called up share capital		2,000	2,000
Share premium reserve		900	900
Retained earnings		1,075,564	1,138,878
Shareholders' funds		1,078,464	1,141,778

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Rx-Info Limited

(Registration number: 04981011)
Balance Sheet as at 31 December 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 May 2026 and signed on its behalf by:
 

......................................... Mr C E Richman Director

......................................... Mr J Kerr Director

Rx-Info Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Colleton Crescent
Exeter
Devon
EX2 4DG

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and the contracted service has been provided.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Rx-Info Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	25% reducing balance
Motor vehicles	25% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Development costs	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Rx-Info Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 10).

Rx-Info Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Development costs  £	Total £
Cost or valuation
At 1 January 2025	3,370,150	3,370,150
Additions acquired separately	351,258	351,258
At 31 December 2025	3,721,408	3,721,408
Amortisation
At 1 January 2025	2,722,389	2,722,389
Amortisation charge	321,060	321,060
At 31 December 2025	3,043,449	3,043,449
Carrying amount
At 31 December 2025	677,959	677,959
At 31 December 2024	647,761	647,761

5	Tangible assets

	Fixtures, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	118,671	185,219	303,890
Additions	2,441	-	2,441
At 31 December 2025	121,112	185,219	306,331
Depreciation
At 1 January 2025	90,652	67,300	157,952
Charge for the year	7,277	46,305	53,582
At 31 December 2025	97,929	113,605	211,534
Carrying amount
At 31 December 2025	23,183	71,614	94,797
At 31 December 2024	28,019	117,919	145,938

Rx-Info Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

	2025  £	2024  £
Trade debtors	297,994	86,468
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,694,853	692,976
Other debtors	57	160,260
Prepayments and accrued income	23,198	21,621
Total current trade and other debtors	2,016,102	961,325

7

Creditors

	2025  £	2024  £
Due within one year
Trade creditors	10,545	5,438
Taxation and social security	106,797	56,996
Deferred income	2,249,423	705,668
Accrued expenses	1,092	24,704
Corporation tax liability	185,245	371
Other creditors	7,755	17,396
	2,560,857	810,573

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £18,137 (2024 - £18,137).

9	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances to director £	Repayments by director £	At 31 December 2025 £
Director 1 loan account (interest free and repayable on demand)	(160,260)	(57)	160,260	(57)
	-	-	-	-
	(160,260)	(57)	160,260	(57)

Rx-Info Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

10	Parent and ultimate parent undertaking

The company's immediate parent is RX-Info Holdings Limited, incorporated in England & Wales.

 The ultimate controlling party is C Richman.