Caseware UK (AP4) 2024.0.164 2024.0.164 truetrue2023-07-01falseNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false NI638970 2023-07-01 2024-06-30 NI638970 2022-07-01 2023-06-30 NI638970 2024-06-30 NI638970 2023-06-30 NI638970 c:Director2 2023-07-01 2024-06-30 NI638970 d:ComputerEquipment 2023-07-01 2024-06-30 NI638970 d:ComputerEquipment 2024-06-30 NI638970 d:ComputerEquipment 2023-06-30 NI638970 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 NI638970 d:CurrentFinancialInstruments 2024-06-30 NI638970 d:CurrentFinancialInstruments 2023-06-30 NI638970 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 NI638970 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 NI638970 d:ShareCapital 2024-06-30 NI638970 d:ShareCapital 2023-06-30 NI638970 d:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 NI638970 d:RetainedEarningsAccumulatedLosses 2024-06-30 NI638970 d:RetainedEarningsAccumulatedLosses 2023-06-30 NI638970 c:OrdinaryShareClass1 2023-07-01 2024-06-30 NI638970 c:OrdinaryShareClass1 2024-06-30 NI638970 c:OrdinaryShareClass1 2023-06-30 NI638970 c:OrdinaryShareClass2 2023-07-01 2024-06-30 NI638970 c:OrdinaryShareClass2 2024-06-30 NI638970 c:OrdinaryShareClass2 2023-06-30 NI638970 c:OrdinaryShareClass3 2023-07-01 2024-06-30 NI638970 c:OrdinaryShareClass3 2024-06-30 NI638970 c:OrdinaryShareClass3 2023-06-30 NI638970 c:OrdinaryShareClass4 2023-07-01 2024-06-30 NI638970 c:OrdinaryShareClass4 2024-06-30 NI638970 c:OrdinaryShareClass4 2023-06-30 NI638970 c:OrdinaryShareClass5 2023-07-01 2024-06-30 NI638970 c:OrdinaryShareClass5 2024-06-30 NI638970 c:OrdinaryShareClass5 2023-06-30 NI638970 c:FRS102 2023-07-01 2024-06-30 NI638970 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 NI638970 c:FullAccounts 2023-07-01 2024-06-30 NI638970 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 NI638970 2 2023-07-01 2024-06-30 NI638970 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: NI638970










Neuroradiology Ireland Ltd








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 June 2024

 
Neuroradiology Ireland Ltd
Registered number: NI638970

Balance Sheet
As at 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
232

  
-
232

Current assets
  

Debtors: amounts falling due within one year
 5 
38,328
20,600

Cash at bank and in hand
  
11,053
21,960

  
49,381
42,560

Creditors: amounts falling due within one year
 6 
(45,300)
(42,198)

Net current assets
  
 
 
4,081
 
 
362

Total assets less current liabilities
  
4,081
594

  

Net assets
  
4,081
594


Capital and reserves
  

Called up share capital 
 7 
5
5

Profit and loss account
 8 
4,076
589

  
4,081
594


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Neuroradiology Ireland Ltd
Registered number: NI638970

Balance Sheet (continued)
As at 30 June 2024

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 February 2025.




Dr Peter Flynn
Director

The notes on pages 3 to 6 form part of these financial statements.

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Page 2

 
Neuroradiology Ireland Ltd
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2024

1.


General information

Neuroradiology Ireland Ltd is a private company limited by shares incorporated in Northern Ireland. The registration number and address of the registered office are given in the company information section of these financial statements. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's presentational  currency is GBP.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Directors of Neuroradiology Ireland Ltd have reviewed the appropriateness of the going concern assumption and consider that the company has sufficient resources to continue as a trading entity for the foreseeable future.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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Neuroradiology Ireland Ltd
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2024

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

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Neuroradiology Ireland Ltd
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 July 2023
928



At 30 June 2024

928



Depreciation


At 1 July 2023
696


Charge for the year on owned assets
232



At 30 June 2024

928



Net book value



At 30 June 2024
-



At 30 June 2023
232


5.


Debtors

2024
2023
£
£


Trade debtors
18,159
12,389

Other debtors
19,924
7,964

Called up share capital not paid
5
5

Prepayments and accrued income
240
242

38,328
20,600



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
13,342
16,760

Other creditors
28,283
22,078

Accruals and deferred income
3,675
3,360

45,300
42,198


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Neuroradiology Ireland Ltd
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) "A" Ordinary share of £1.00
1
1
1 (2023 - 1) "B" Ordinary share of £1.00
1
1
1 (2023 - 1) "C" Ordinary share of £1.00
1
1
1 (2023 - 1) "D" Ordinary share of £1.00
1
1
1 (2023 - 1) "E" Ordinary share of £1.00
1
1

5

5



8.


Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses net of dividends and other adjustments. 


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