REGISTERED NUMBER: 11348859 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KLINIK HEALTHCARE SOLUTIONS UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B J Wood

P M Hirvonen

REGISTERED OFFICE:

10 John Street

London

WC1N 2EB

REGISTERED NUMBER:

11348859 (England and Wales)

ACCOUNTANTS:

Oury Clark Chartered Accountants

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

FIXED ASSETS

Intangible assets

4

66,995

107,120

Tangible assets

5

2,379

1,336

69,374

108,456

CURRENT ASSETS

Debtors

6

70,693

79,098

Cash at bank

86,090

72,061

156,783

151,159

CREDITORS

Amounts falling due within one year

7

1,172,726

1,838,198

NET CURRENT LIABILITIES

(1,015,943

)

(1,687,039

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(946,569

)

(1,578,583

)

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

(947,569

)

(1,579,583

)

SHAREHOLDERS' FUNDS

(946,569

)

(1,578,583

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

P M Hirvonen - Director

1.	STATUTORY INFORMATION

Klinik Healthcare Solutions UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on the going concern basis. The company is in a start up phase and has made losses but the parent company will continue to support the company for a period of at least 12 months and 1 day from the date of formal approval of these financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

The company's turnover relates to licence income and is recognised on a straight-line basis over the subscription period.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided at the following annual rates in order to write each asset over its estimated useful life.

Development costs - 20% - 33% on cost

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% - 33% on cost

All items of plant and machinery are stated at historical costs less accumulated depreciation and impairment. Historical cost includes expenditure that is directly attributable to the acquisition of items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any Other Financial Instruments, as covered by Section 12 of FRS 102.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

215,534

AMORTISATION

At 1 January 2025

108,414

Charge for year

40,125

At 31 December 2025

148,539

NET BOOK VALUE

At 31 December 2025

66,995

At 31 December 2024

107,120

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

4,975

Additions

2,090

At 31 December 2025

7,065

DEPRECIATION

At 1 January 2025

3,639

Charge for year

1,047

At 31 December 2025

4,686

NET BOOK VALUE

At 31 December 2025

2,379

At 31 December 2024

1,336

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

51,478

52,039

Other debtors

19,215

27,059

70,693

79,098

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

13,838

8,752

Amounts owed to group undertakings

939,098

1,607,339

Taxation and social security

55,323

46,334

Other creditors & accruals

164,467

175,773

1,172,726

1,838,198

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

10,000

Ordinary

£0.1

1,000

1,000

9.	ULTIMATE PARENT COMPANY

Klinik Healthcare Solutions OY (incorporated in Finland) is regarded as being the company's ultimate parent company.

10.	ULTIMATE CONTROLLING PARTY

There is no individual ultimate controlling party.