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Registered number: 10318138
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 AUGUST 2025
| INSTITUTE OF HEALTHCARE MANAGEMENT LIMITED
INSTITUTE OF HEALTHCARE MANAGEMENT LIMITED REGISTERED NUMBER:10318138 |  |
BALANCE SHEET AS AT 31 AUGUST 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,206 |  | 2,413
Tangible assets | 5 |  | 1,073 |  | 1,524
|  |  | 2,279 |  | 3,937
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 909 |  | 1,330 |
Cash at bank and in hand | 7 | 27,408 |  | 12,801 |
|  | 28,317 |  | 14,131 |
Creditors: amounts falling due within one year | 8 | (18,763) |  | (13,401) |
Net current assets |  |  | 9,554 |  | 730
Total assets less current liabilities |  |  | 11,833 |  | 4,667
Net assets |  |  | 11,833 |  | 4,667
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | 11,832 |  | 4,666
|  |  | 11,833 |  | 4,667
Page 1
INSTITUTE OF HEALTHCARE MANAGEMENT LIMITED REGISTERED NUMBER:10318138 |  |
BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Jonathan Wilks
Director
Date: 12 June 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
INSTITUTE OF HEALTHCARE MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Institute of Healthcare Management Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 3
INSTITUTE OF HEALTHCARE MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2. Accounting policies (continued)
| 2.4 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
INSTITUTE OF HEALTHCARE MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2. Accounting policies (continued)
| 2.8 | 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.
| 2.9 | Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit or loss in the period to which they relate.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 September 2024 | 12,065
| At 31 August 2025 | 12,065
| Amortisation |
| At 1 September 2024 | 9,652
| Charge for the year on owned assets | 1,207
| At 31 August 2025 | 10,859
| Net book value |
| At 31 August 2025 | 1,206
| At 31 August 2024 | 2,413
Page 5
INSTITUTE OF HEALTHCARE MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 September 2024 | 4,507
| At 31 August 2025 | 4,507
| Depreciation |
| At 1 September 2024 | 2,983
| Charge for the year on owned assets | 451
| At 31 August 2025 | 3,434
| Net book value |
| At 31 August 2025 | 1,073
| At 31 August 2024 | 1,524
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 333
| Prepayments and accrued income | 909 | 997
|  | 909 | 1,330
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 27,408 | 12,801
|  | 27,408 | 12,801
Page 6
INSTITUTE OF HEALTHCARE MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 2,400 | 879
| Other taxation and social security | 9,009 | 7,806
| Other creditors | 2,000 | 2,000
| Accruals and deferred income | 5,354 | 2,716
|  | 18,763 | 13,401
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security |  |
| PAYE/NI control | 573 | 1,398
| VAT control | 8,436 | 6,408
|  | 9,009 | 7,806
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
10. | Related party transactions
| The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 'The Financial Reportint Standared applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidaries within the group. During the year the company made purchases to a related party of £51,000 (2024 £61,200) for consultancy services.
11. | Controlling party
The controlling party is IHSCM Ltd The company directors, as shareholders of IHSCM Ltd, are the ultimate joint controlling party.
Page 7