Health Information Consulting Limited iXBRL

Health Information Consulting Limited

Director's Report and Unaudited Financial Statements

for the financial year ended 31 December 2025

Health Information Consulting Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr Michael Olson


Company Registration Number	03479912


Registered Office	Low Barn
	Homestall Lane
	Faversham
	Kent
	ME13 8UT
	United Kingdom


Accountants	JLK Associates Limited
	145
	Junction Road
	London
	N19 5PX
	United Kingdom

Health Information Consulting Limited

DIRECTOR'S REPORT

for the financial year ended 31 December 2025

The director presents their report and the unaudited financial statements for the financial year ended 31 December 2025.

Director

The director who served during the financial year is as follows:

Mr Michael Olson

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Michael Olson

Director

8 September 2026

Health Information Consulting Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

	2025	2024
Notes	£	£

Turnover	251,170	263,698

Cost of sales	(103,734)	(133,502)
	─────────	─────────
Gross profit	147,436	130,196

Administrative expenses	(104,042)	(133,132)
	─────────	─────────
Profit/(loss) on ordinary activities before taxation	43,394	(2,936)

Tax on profit/(loss) on ordinary activities	(6,498)	-
	─────────	─────────
Profit/(loss) for the financial year	36,896	(2,936)
	─────────	─────────
Total comprehensive income	36,896	(2,936)
	═════════	═════════

Health Information Consulting Limited

Company Registration Number: 03479912

BALANCE SHEET

as at 31 December 2025

		2025	2024
	Notes	£	£

Fixed Assets

Investments	4	51	51
		─────────	─────────

Current Assets

Debtors

93,548

41,901

Cash at bank and in hand

124,080

82,675

─────────

217,628

124,576

─────────

Creditors: amounts falling due within one year

(146,156)

(60,000)

─────────

Net Current Assets

71,472

64,576

─────────

Total Assets less Current Liabilities

71,523

64,627

═════════

Capital and Reserves

Called up share capital

Retained earnings

71,513

64,617

─────────

Shareholders' Funds

71,523

64,627

═════════

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).

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 8 September 2026



________________________________
Mr Michael Olson
Director

Health Information Consulting Limited

RECONCILIATION OF SHAREHOLDERS' FUNDS

as at 31 December 2025

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 January 2024	10	67,553	67,563
	─────────	─────────	─────────
Loss for the financial year	-	(2,936)	(2,936)
	─────────	─────────	─────────
At 31 December 2024	10	64,617	64,627
	─────────	─────────	─────────
Profit for the financial year	-	36,896	36,896
	─────────	─────────	─────────
Payment of dividends	-	(30,000)	(30,000)
	─────────	─────────	─────────
At 31 December 2025	10	71,513	71,523
	═════════	═════════	═════════

Health Information Consulting Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

Health Information Consulting Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 03479912. The registered office of the company is Low Barn, Homestall Lane, Faversham, Kent, ME13 8UT, United Kingdom. IT consultancy The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

2025

2024

Number

Number

Employees

═════════


4.	Investments
		Group and	Total
		participating
		interests/
		joint ventures
	Investments	£	£
	Cost

	At 31 December 2025	51	51
		─────────	─────────
	Net book value
	At 31 December 2025	51	51
		═════════	═════════
	At 31 December 2024	51	51
		═════════	═════════


5.	Debtors	2025	2024
		£	£

	Trade debtors	92,048	41,840
	Taxation (Note 7)	1,500	61
		─────────	─────────
		93,548	41,901
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	19,719	-
	Taxation (Note 7)	6,437	-
	Other creditors	120,000	60,000
		─────────	─────────
		146,156	60,000
		═════════	═════════


7.	Taxation	2025	2024
		£	£

	Debtors:
	VAT	1,500	-
	Corporation tax	-	61
		─────────	─────────
		1,500	61
		═════════	═════════
	Creditors:
	Corporation tax	6,437	-
		═════════	═════════


8.	Share capital			2025	2024
				£	£
	Description	Number of shares	Value of units

	Allotted, called up and fully paid
	Ordinary	10	£1.00 each	10	10

				═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 December 2025.

10.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.