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Company Registration No. 09942175 (England and Wales)
MEDICAL ARTIST LIMITED Unaudited accounts for the year ended 31 December 2025
MEDICAL ARTIST LIMITED Unaudited accounts Contents
Page
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MEDICAL ARTIST LIMITED Company Information for the year ended 31 December 2025
Directors
Joanna Julia Anne Butler Timothy Richard Butler
Company Number
09942175 (England and Wales)
Registered Office
30 Sunvale Avenue Haslemere Surrey GU27 1PJ England
Accountants
SM Accounts Ltd Unit 47H Passfield Business Centre Lynchborough Road Passfield GU30 7SB
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MEDICAL ARTIST LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
1 
18 
Tangible assets
3,765 
833 
3,766 
851 
Current assets
Debtors
8,466 
1,921 
Cash at bank and in hand
6,775 
18,845 
15,241 
20,766 
Creditors: amounts falling due within one year
(6,661)
(9,044)
Net current assets
8,580 
11,722 
Total assets less current liabilities
12,346 
12,573 
Provisions for liabilities
Deferred tax
(608)
- 
Net assets
11,738 
12,573 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
11,736 
12,571 
Shareholders' funds
11,738 
12,573 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by
Timothy Richard Butler Director Company Registration No. 09942175
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MEDICAL ARTIST LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
MEDICAL ARTIST LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09942175. The registered office is 30 Sunvale Avenue, Haslemere, Surrey, GU27 1PJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% on cost
Computer equipment
33% on Cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. 10% on Cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign exchange
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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MEDICAL ARTIST LIMITED Notes to the Accounts for the year ended 31 December 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
170 
At 31 December 2025
170 
Amortisation
At 1 January 2025
152 
Charge for the year
17 
At 31 December 2025
169 
Net book value
At 31 December 2025
1 
At 31 December 2024
18 
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
2,700 
4,238 
6,938 
Additions
- 
4,782 
4,782 
At 31 December 2025
2,700 
9,020 
11,720 
Depreciation
At 1 January 2025
1,867 
4,238 
6,105 
Charge for the year
270 
1,580 
1,850 
At 31 December 2025
2,137 
5,818 
7,955 
Net book value
At 31 December 2025
563 
3,202 
3,765 
At 31 December 2024
833 
- 
833 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,892 
1,733 
Accrued income and prepayments
574 
188 
8,466 
1,921 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
546 
248 
Amounts owed to group undertakings and other participating interests
36 
- 
Taxes and social security
3,321 
4,170 
Loans from directors
2,458 
4,326 
Accruals
300 
300 
6,661 
9,044 
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MEDICAL ARTIST LIMITED Notes to the Accounts for the year ended 31 December 2025
8
Transactions with related parties
Included within creditors is £ 35.94 owed to Innovation Visual Ltd, a fellow subsidiary undertaking within the Panovus Group. The balance is unsecured, interest free and repayable on demand. Included within creditors is £2,458 owed to Timothy Richard Butler, a director of the company. The balance is unsecured, interest free and repayable on demand.
9
Controlling party
The immediate parent undertaking is Panovus Group Ltd, a company incorporated in England and Wales (Company number 16487244). The company is jointly owned by Mrs Joanna Julia Anne Butler and Mr Timothy Richard Butler. In the opinion of the directors, there is no single ultimate controlling party. No group consolidated accounts are prepared
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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