DIGITAL HEALTH LABS LIMITED


Director	FROST, James Alexander


Registered Address	Suite 2, Birchgrove House
	102-104 Caerphilly Road
	Cardiff
	CF14 4AG


Registered Number	08777759 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		291		-
			291		-
Current assets
Debtors	4	23,583		5,271
Cash at bank and on hand		115,807		23,100
		139,390		28,371
Creditors amounts falling due within one year	5	(92,321)		(12,802)
Net current assets (liabilities)			47,069		15,569
Total assets less current liabilities			47,360		15,569
Net assets			47,360		15,569
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			46,360		14,569
Shareholders' funds			47,360		15,569

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 September 2026, and are signed on its behalf by:

FROST, James Alexander
Director
Registered Company No. 08777759

DIGITAL HEALTH LABS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		2

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 25	583	583
Additions	437	437
At 31 March 26	1,020	1,020
Depreciation and impairment
At 01 April 25	583	583
Charge for year	146	146
At 31 March 26	729	729
Net book value
At 31 March 26	291	291
At 31 March 25	-	-

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	18,318	-
Amounts owed by group undertakings	5,000	5,000
Other debtors	52	153
Prepayments and accrued income	213	118
Total	23,583	5,271

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	69,122	1,273
Taxation and social security	7,389	779
Accrued liabilities and deferred income	15,810	10,750
Total	92,321	12,802

6.	Related party transactions
	Digital Morphosis Limited is considered to be a related party of Digital Health Labs Limited due their common shareholders. At the date of these financial statements, a total of £5,000 was owed from (2024: £5,000 owed from) Digital Morphosis Limited.