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Registered number: 05825956 CONCISE CLINICAL CONSULTING LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
CONCISE CLINICAL CONSULTING LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
CONCISE CLINICAL CONSULTING LIMITED REGISTERED NUMBER: 05825956 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 282 |  | 558
|  |  | 282 |  | 558
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 33,408 |  | 21,763 |
Cash at bank and in hand | 6 | 199,806 |  | 182,687 |
|  | 233,214 |  | 204,450 |
Creditors: amounts falling due within one year | 7 | (37,653) |  | (41,113) |
Net current assets |  |  | 195,561 |  | 163,337
Total assets less current liabilities |  |  | 195,843 |  | 163,895
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (71) |  | (140) |
|  |  | (71) |  | (140)
Net assets |  |  | 195,772 |  | 163,755
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 144 |  | 144
Capital redemption reserve |  |  | 256 |  | 256
Profit and loss account |  |  | 195,372 |  | 163,355
|  |  | 195,772 |  | 163,755
1
CONCISE CLINICAL CONSULTING LIMITED REGISTERED NUMBER: 05825956 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 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 profit and loss account 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:
Dr Henry Purcell | Ms Katharine White
Director | Director
Date: 20 August 2026 |
The notes on pages 3 to 7 form part of these financial statements. 2
CONCISE CLINICAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Concise Clinical Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 05825956. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of the provision of medical journal publishing and educational services. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 company's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises the fair value of consideration receivable for the provision of medical journal publishing and education services, net of discounts and excluding VAT. Revenue from provision of medical journal publishing is recognised upon acceptance or publication of the relevant article, depending on the contractual terms. Revenue from educational services is recognised when service has been delivered. Turnover is recognised only when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in the Profit and loss account using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. 3
CONCISE CLINICAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 corporation 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% straight line
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.
| 2.7 | Debtors
Short term debtors are measured at transaction price, less any impairment. 4
CONCISE CLINICAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | Creditors
Short term creditors are measured at the transaction price.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 -2).
5
CONCISE CLINICAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 April 2025 | 1,757
| Disposals | (924)
| At 31 March 2026 | 833
| Depreciation |
| At 1 April 2025 | 1,199
| Charge for the year | 276
| Disposals | (924)
| At 31 March 2026 | 551
| Net book value |
| At 31 March 2026 | 282
| At 31 March 2025 | 558
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 26,093 | 13,738
| Prepayments | 7,315 | 8,025
|  | 33,408 | 21,763
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 199,806 | 182,687
6
CONCISE CLINICAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 81 | 7,345
| Corporation tax | 28,486 | 21,495
| Other taxation and social security | 4,932 | 4,529
| Accruals | 4,154 | 7,744
|  | 37,653 | 41,113
8. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (140)
| Charged to profit or loss | 69
| At end of year | (71)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 71 | 140
9. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 144 Ordinary shares of £1.00 each | 144 | 144
7