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Registered number: 10145265
Plinth Medical Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Integrity Tax & Accountancy Solutions Limited
Plinth Medical Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Plinth Medical Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10145265

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 153,912 |  | 208,765
|  |  | 153,912 |  | 208,765
CURRENT ASSETS
Stocks | 5 | 29,432 |  | 39,183 |
Debtors | 6 | 1,203,991 |  | 1,313,515 |
Cash at bank and in hand |  | 1,309,420 |  | 1,481,095 |
|  | 2,542,843 |  | 2,833,793 |
Creditors: Amounts Falling Due Within One Year | 7 | (354,800 ) |  | (760,194 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,188,043 |  | 2,073,599
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,341,955 |  | 2,282,364
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (30,303 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (40,008 ) |  | (54,917 )
NET ASSETS |  |  | 2,301,947 |  | 2,197,144
CAPITAL AND RESERVES
Called up share capital | 9 |  | 3,000 |  | 3,000
Profit and Loss Account |  |  | 2,298,947 |  | 2,194,144
SHAREHOLDERS' FUNDS |  |  | 2,301,947 |  | 2,197,144

Page 1
Page 2
Plinth Medical Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Niall Dyer Director
23/06/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Plinth Medical Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Plinth Medical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10145265 . The registered office is Plinth Medical Barric Lane, Occold, Eye, Suffolk, IP23 7PX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 20 years on cost
Plant & Machinery | 5 years on cost
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 5 years on cost
Computer Equipment | 3 years on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Plinth Medical Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
Page 4
Page 5
Plinth Medical Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 24)
23 24
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 October 2024 | 6,215 | 119,042 | 196,984 | 12,429
Additions | - | - | - | -
As at 30 September 2025 | 6,215 | 119,042 | 196,984 | 12,429
Depreciation
As at 1 October 2024 | 2,486 | 37,697 | 76,473 | 10,685
Provided during the period | 1,242 | 23,808 | 30,129 | 457
As at 30 September 2025 | 3,728 | 61,505 | 106,602 | 11,142
Net Book Value
As at 30 September 2025 | 2,487 | 57,537 | 90,382 | 1,287
As at 1 October 2024 | 3,729 | 81,345 | 120,511 | 1,744

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 October 2024 | 47,275 | 381,945
Additions | 2,115 | 2,115
As at 30 September 2025 | 49,390 | 384,060
Depreciation
As at 1 October 2024 | 45,839 | 173,180
Provided during the period | 1,332 | 56,968
As at 30 September 2025 | 47,171 | 230,148
Net Book Value
As at 30 September 2025 | 2,219 | 153,912
As at 1 October 2024 | 1,436 | 208,765

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 29,432 |  | 39,183

Page 5
Page 6
Plinth Medical Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 751,629 |  | 646,129
Other debtors | 369,221 |  | 584,245
| 1,120,850 |  | 1,230,374
Due after more than one year
Other debtors | 83,141 |  | 83,141
| 1,203,991 |  | 1,313,515

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 78,237 |  | 52,790
Bank loans and overdrafts | 30,303 |  | 45,455
Amounts owed to participating interests | 119,815 |  | 393,456
Other creditors | 82,082 |  | 76,145
Taxation and social security | 44,363 |  | 192,348
| 354,800 |  | 760,194

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 30,303

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3,000 |  | 3,000

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 65,000 |  | 65,000
Later than one year and not later than five years | 113,750 |  | 178,750
| 178,750 |  | 243,750

Page 6
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Plinth Medical Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Niall Dyer | 246,343 | 80,196 | (120,596 ) | - | 205,943

The above loan is unsecured and repayable on demand. Interest has been charged at the HMRC approved rates.
Page 7