1 December 2024 false No description of principal activity Taxfiler 2024.6 15303921 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 15303921 2024-11-30 15303921 2024-12-01 2025-11-30 15303921 business:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 15303921 business:FilletedAccounts 2024-12-01 2025-11-30 15303921 2025-11-30 15303921 business:Director1 2024-12-01 2025-11-30 15303921 business:RegisteredOffice 2024-12-01 2025-11-30 15303921 2024-11-30 15303921 core:WithinOneYear 2025-11-30 15303921 core:WithinOneYear 2024-11-30 15303921 core:AfterOneYear 2025-11-30 15303921 core:AfterOneYear 2024-11-30 15303921 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 15303921 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 15303921 core:SharePremium core:PreviouslyStatedAmount 2025-11-30 15303921 core:SharePremium core:PreviouslyStatedAmount 2024-11-30 15303921 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 15303921 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 15303921 core:PreviouslyStatedAmount 2025-11-30 15303921 core:PreviouslyStatedAmount 2024-11-30 15303921 business:SmallEntities 2024-12-01 2025-11-30 15303921 countries:EnglandWales 2024-12-01 2025-11-30 15303921 core:IntangibleAssetsOtherThanGoodwill 2024-11-30 15303921 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 15303921 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 15303921 business:OrdinaryShareClass1 2024-12-01 2025-11-30 15303921 business:OrdinaryShareClass1 2023-11-22 2024-11-30 15303921 2023-11-22 2024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 15303921 (England and Wales)
Cactus Health Ltd Unaudited accounts for the year ended 30 November 2025
Cactus Health Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Cactus Health Ltd Company Information for the year ended 30 November 2025
Director
Dr S Elliott
Company Number
15303921 (England and Wales)
Registered Office
Cactus Health Ltd 13 Portland Road Birmingham West Midlands B16 9HN England
- 3 -
Cactus Health Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
20,535
13,500
Current assets
Inventories
8,074
-
Debtors
5
11,562
20
Cash at bank and in hand
169,460
29,743
189,096
29,763
Creditors: amounts falling due within one year
6
(1,900)
(950)
Net current assets
187,196
28,813
Total assets less current liabilities
207,731
42,313
Creditors: amounts falling due after more than one year
7
(225,000)
-
Net (liabilities)/assets
(17,269)
42,313
Capital and reserves
Called up share capital
8
111
111
Share premium
44,989
44,989
Profit and loss account
(62,369)
(2,787)
Shareholders' funds
(17,269)
42,313
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 members have 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 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 and authorised for issue on 11 August 2026 and were signed on its behalf by
Dr S Elliott Director Company Registration No. 15303921
- 4 -
Cactus Health Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Cactus Health Ltd is a private company, limited by shares, registered in England and Wales, registration number 15303921. The registered office is Cactus Health Ltd, 13 Portland Road, Birmingham, West Midlands, B16 9HN, 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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Intangible fixed assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
- 5 -
Cactus Health Ltd Notes to the Accounts for the year ended 30 November 2025
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Other intangible assets - from start of commercial production If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Research and development
Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.
Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
4
Intangible fixed assets
Other
£
Cost
At 1 December 2024
13,500
Additions
13,880
At 30 November 2025
27,380
Amortisation
At 1 December 2024
-
Charge for the year
6,845
At 30 November 2025
6,845
Net book value
At 30 November 2025
20,535
At 30 November 2024
13,500
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
2,936
-
Accrued income and prepayments
8,606
-
Other debtors
20
20
11,562
20
- 6 -
Cactus Health Ltd Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
1,900
950
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
225,000
-
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
111 Ordinary shares of £1 each
111
111
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 7 -