Automating Health Ltd

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

Registered number: 16106035

		2025
	Notes	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	36
Cash at bank and in hand		27,814

		27,850
Creditors: Amounts Falling Due Within One Year	6	(113,746 )

NET CURRENT ASSETS (LIABILITIES)			(85,896 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(85,896 )

NET LIABILITIES			(85,896 )

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			(85,996 )

SHAREHOLDERS' FUNDS			(85,896)

For the year ending 30 November 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

A J Rawlings

Director

31st March 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Automating Health Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16106035 . The registered office is Unit 13 E, 92 Burton Road, Sheffield, S3 8BX.

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.

These financial statements represent the period from incorporation on 27 November 2024 to 30 November 2025, which is the companies first period of accounts.

2.2. Going Concern Disclosure

The company's balance sheet shows a net liability position of £85,896 at 30 November 2025. The company is reliant on the financial support of the directors and the directors have confirmed that they will continue to provide financial support as and when needed. The directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of authorisation of these financial statements. Based on this, the directors continue to adopt the going concern basis in preparing the financial statements.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are software development costs. These assets are amortised to the profit and loss account over its estimated economic life. Amotisation is charged from the time when the software is avialable to use.

2.4. Impairment

The carrying amounts of the company's fixed assets are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. An impairment loss is recognized if the carrying amount of an asset or cash-generating unit (CGU) exceeds its recoverable amount.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

4. Intangible Assets

	Software Development
	£
Cost
As at 27 November 2024	-
Additions	75,086

As at 30 November 2025	75,086

Amortisation
As at 27 November 2024	-
Impairment losses	75,086

As at 30 November 2025	75,086

Net Book Value
As at 30 November 2025	-

As at 27 November 2024	-

During the year, an impairment loss was recognised in administrative expenses in respect of software development costs of £75,086.This impairment loss was triggered by the budgeted costs of the software development to completion being significantly higher than anticipated and insufficient current reserves to complete the doftware development. It is not known at the point of approving the financial statements whether financial resources are avialable to complete the software development to a stage where it can become available to use. The recoverable amount was based on its value in use, which as it is incomplete is deemed by the directors to be £nil.

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Automating Health Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Debtors

	2025
	£
Due within one year
Other debtors	36

6. Creditors: Amounts Falling Due Within One Year

	2025
	£
Other creditors	113,746

7. Share Capital

	2025
	£
Allotted, Called up and fully paid	100

8. Related Party Transactions

Included within other creditors is an interest free, unsecured loan of £113,731 from the director. The loan is repayable on demad.

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