Company registration number 01302868 (England and Wales)
NUMED HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
NUMED HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
NUMED HOLDINGS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,254,258
1,139,378
Investments
5
25,945
13,051
1,280,203
1,152,429
Current assets
Stocks
620,275
595,005
Debtors
6
1,852,345
1,646,472
Cash at bank and in hand
1,542,254
1,569,002
4,014,874
3,810,479
Creditors: amounts falling due within one year
7
(2,269,175)
(1,890,882)
Net current assets
1,745,699
1,919,597
Total assets less current liabilities
3,025,902
3,072,026
Creditors: amounts falling due after more than one year
8
(4,935)
(46,735)
Provisions for liabilities
9
(250,000)
(223,000)
Net assets
2,770,967
2,802,291
Capital and reserves
Called up share capital
10
33,900
33,900
Capital redemption reserve
32,850
32,850
Profit and loss reserves
2,704,217
2,735,541
Total equity
2,770,967
2,802,291
NUMED HOLDINGS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

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

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 June 2026
SJ Healy
Director
Company registration number 01302868 (England and Wales)
NUMED HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Numed Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Alliance House, Roman Ridge Road, Sheffield, S9 1GB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue received is in the form of sale of goods, rental income and licences. Revenue received from the sale of goods is recognised when the significant risks and rewards of the asset have been transferred to the customer. Revenue received from rental income is recognised evenly over the contract period. Revenue received in the form of licences is recognised evenly over the life of the licence.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
2% straight line
Land and buildings alterations
10% straight line
Fixtures, fittings and equipment
15% / 25% / 50% reducing balance
Motor vehicles
25% / 33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

NUMED HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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 balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when 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.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

NUMED HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
65
62
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
54,620
Amortisation and impairment
At 1 January 2025 and 31 December 2025
54,620
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
NUMED HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Tangible fixed assets
Land and buildings Freehold
Land and buildings alterations
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
349,371
16,062
2,026,458
118,061
2,509,952
Additions
-
0
-
0
590,324
19,651
609,975
Disposals
-
0
-
0
(62,166)
-
0
(62,166)
At 31 December 2025
349,371
16,062
2,554,616
137,712
3,057,761
Depreciation and impairment
At 1 January 2025
93,707
16,062
1,187,410
73,395
1,370,574
Depreciation charged in the year
6,988
-
0
459,376
17,291
483,655
Eliminated in respect of disposals
-
0
-
0
(50,726)
-
0
(50,726)
At 31 December 2025
100,695
16,062
1,596,060
90,686
1,803,503
Carrying amount
At 31 December 2025
248,676
-
958,556
47,026
1,254,258
At 31 December 2024
255,664
-
0
839,048
44,666
1,139,378
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
25,945
13,051
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 January 2025
13,051
Additions
9,380
Valuation changes
3,514
At 31 December 2025
25,945
Carrying amount
At 31 December 2025
25,945
At 31 December 2024
13,051
NUMED HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
315,388
324,670
Amounts owed by connected companies
1,103,715
1,103,715
Other debtors
433,242
218,087
1,852,345
1,646,472
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,409
10,397
Obligations under finance leases
48,817
34,552
Trade creditors
386,569
280,915
Corporation tax
61,856
66,476
Other taxation and social security
227,508
226,866
Other creditors
22,484
23,502
Accruals and deferred income
1,517,532
1,248,174
2,269,175
1,890,882

Finance lease obligations are secured on the asset held under the lease. The bank loan is secured on the assets of the company.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
0
4,378
Obligations under finance leases
4,935
42,357
4,935
46,735

Finance lease obligations are secured on the asset held under the lease. The bank loan is secured on the assets of the company.

9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
250,000
223,000
NUMED HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
33,900
33,900
33,900
33,900
11
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
156,012
29,335
12
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Entities over which the entity has control, joint control or significant influence
1,103,715
1,103,715
NUMED HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
13
Directors' transactions

An unsecured loan which is repayable on demand has been granted by the company to a director as follows:

Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Director
3.75
-
25,000
418
(2,400)
23,018
-
25,000
418
(2,400)
23,018
2025-12-31 2025-01-01 false false false 24 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity SJ Healy MK Healy 01302868 2025-01-01 2025-12-31 01302868 2025-12-31 01302868 2024-12-31 01302868 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 01302868 core:FurnitureFittings 2025-12-31 01302868 core:MotorVehicles 2025-12-31 01302868 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 01302868 core:LandBuildings 2024-12-31 01302868 core:FurnitureFittings 2024-12-31 01302868 core:MotorVehicles 2024-12-31 01302868 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 01302868 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 01302868 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 01302868 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 01302868 core:Non-currentFinancialInstruments 2025-12-31 01302868 core:Non-currentFinancialInstruments 2024-12-31 01302868 core:ShareCapital 2025-12-31 01302868 core:ShareCapital 2024-12-31 01302868 core:CapitalRedemptionReserve 2025-12-31 01302868 core:CapitalRedemptionReserve 2024-12-31 01302868 core:RetainedEarningsAccumulatedLosses 2025-12-31 01302868 core:RetainedEarningsAccumulatedLosses 2024-12-31 01302868 core:ShareCapitalOrdinaryShareClass1 2025-12-31 01302868 core:ShareCapitalOrdinaryShareClass1 2024-12-31 01302868 bus:Director1 2025-01-01 2025-12-31 01302868 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01302868 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01302868 core:FurnitureFittings 2025-01-01 2025-12-31 01302868 core:MotorVehicles 2025-01-01 2025-12-31 01302868 2024-01-01 2024-12-31 01302868 core:NetGoodwill 2024-12-31 01302868 core:NetGoodwill 2025-12-31 01302868 core:NetGoodwill 2024-12-31 01302868 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 01302868 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-12-31 01302868 core:FurnitureFittings 2024-12-31 01302868 core:MotorVehicles 2024-12-31 01302868 2024-12-31 01302868 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-12-31 01302868 core:CurrentFinancialInstruments 2025-12-31 01302868 core:CurrentFinancialInstruments 2024-12-31 01302868 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 01302868 bus:OrdinaryShareClass1 2025-12-31 01302868 bus:OrdinaryShareClass1 2024-12-31 01302868 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01302868 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01302868 bus:FRS102 2025-01-01 2025-12-31 01302868 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 01302868 bus:CompanySecretary1 2025-01-01 2025-12-31 01302868 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP