Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-3042023-10-01falseNo description of principal activity4truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08705618 2023-10-01 2024-09-30 08705618 2022-10-01 2023-09-30 08705618 2024-09-30 08705618 2023-09-30 08705618 c:Director4 2023-10-01 2024-09-30 08705618 d:Buildings 2023-10-01 2024-09-30 08705618 d:Buildings 2024-09-30 08705618 d:Buildings 2023-09-30 08705618 d:Buildings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 08705618 d:Buildings d:LongLeaseholdAssets 2023-10-01 2024-09-30 08705618 d:Buildings d:LongLeaseholdAssets 2024-09-30 08705618 d:Buildings d:LongLeaseholdAssets 2023-09-30 08705618 d:MotorVehicles 2023-10-01 2024-09-30 08705618 d:MotorVehicles 2024-09-30 08705618 d:MotorVehicles 2023-09-30 08705618 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 08705618 d:FurnitureFittings 2023-10-01 2024-09-30 08705618 d:FurnitureFittings 2024-09-30 08705618 d:FurnitureFittings 2023-09-30 08705618 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 08705618 d:OfficeEquipment 2023-10-01 2024-09-30 08705618 d:OfficeEquipment 2024-09-30 08705618 d:OfficeEquipment 2023-09-30 08705618 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 08705618 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 08705618 d:CurrentFinancialInstruments 2024-09-30 08705618 d:CurrentFinancialInstruments 2023-09-30 08705618 d:Non-currentFinancialInstruments 2024-09-30 08705618 d:Non-currentFinancialInstruments 2023-09-30 08705618 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 08705618 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 08705618 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 08705618 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 08705618 d:ShareCapital 2024-09-30 08705618 d:ShareCapital 2023-09-30 08705618 d:RetainedEarningsAccumulatedLosses 2024-09-30 08705618 d:RetainedEarningsAccumulatedLosses 2023-09-30 08705618 c:OrdinaryShareClass1 2023-10-01 2024-09-30 08705618 c:OrdinaryShareClass1 2024-09-30 08705618 c:OrdinaryShareClass1 2023-09-30 08705618 c:OrdinaryShareClass2 2023-10-01 2024-09-30 08705618 c:OrdinaryShareClass2 2024-09-30 08705618 c:OrdinaryShareClass2 2023-09-30 08705618 c:FRS102 2023-10-01 2024-09-30 08705618 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08705618 c:FullAccounts 2023-10-01 2024-09-30 08705618 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08705618 d:HirePurchaseContracts d:WithinOneYear 2024-09-30 08705618 d:HirePurchaseContracts d:WithinOneYear 2023-09-30 08705618 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-09-30 08705618 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-09-30 08705618 2 2023-10-01 2024-09-30 08705618 6 2023-10-01 2024-09-30 08705618 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 08705618 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 08705618 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08705618









AUXILIO HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
AUXILIO HOLDINGS LIMITED
REGISTERED NUMBER: 08705618

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,221,636
1,182,854

Investments
 5 
200
200

  
1,221,836
1,183,054

Current assets
  

Debtors: amounts falling due within one year
 6 
707,000
186,851

Cash at bank and in hand
  
15,311
248,696

  
722,311
435,547

Creditors: amounts falling due within one year
 7 
(306,093)
(145,991)

Net current assets
  
 
 
416,218
 
 
289,556

Total assets less current liabilities
  
1,638,054
1,472,610

Creditors: amounts falling due after more than one year
 8 
(933,291)
(898,473)

Provisions for liabilities
  

Deferred tax
  
(19,454)
-

  
 
 
(19,454)
 
 
-

Net assets
  
685,309
574,137


Capital and reserves
  

Called up share capital 
 11 
150,000
150,000

Profit and loss account
  
535,309
424,137

  
685,309
574,137


Page 1

 
AUXILIO HOLDINGS LIMITED
REGISTERED NUMBER: 08705618
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 income and retained earnings 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 25 June 2025.




Mr A Bajpai
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
AUXILIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the
United Kingdom, registration number 08705618. The Company's registered office is 45-47 Richmond Road, Olton, Solihull, West Midlands, B92 7RP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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.

Cash flow
Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The directors have prepared the accounts on a going concern basis.

 
2.4

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.

Page 3

 
AUXILIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Interest income

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

 
2.6

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.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.9

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.

Page 4

 
AUXILIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

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 for property & on a reducing balance basis for fixtures & fittings and office equipment..

Depreciation is provided on the following basis:

Freehold property
-
2%
straight line
Long-term leasehold property
-
5%
straight line
Motor vehicles
-
20%
straight line
Fixtures and fittings
-
20%
reducing balance
Office equipment
-
20%
reducing balance

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.

 
2.10

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.11

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.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
AUXILIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.14

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The Company has no employees other than the Directors, who did not receive any remuneration (2023: £NIL).


4.


Tangible fixed assets





Freehold property
Long-term leasehold property
Motor vehicles
Fixtures and fittings
Office equipment

£
£
£
£
£



Cost or valuation


At 1 October 2023
1,025,364
369,339
-
38,029
17,617


Additions
-
-
83,290
1,449
-



At 30 September 2024

1,025,364
369,339
83,290
39,478
17,617



Depreciation


At 1 October 2023
72,339
150,182
-
31,437
13,536


Charge for the year on owned assets
16,507
18,467
8,681
1,487
816



At 30 September 2024

88,846
168,649
8,681
32,924
14,352



Net book value



At 30 September 2024
936,518
200,690
74,609
6,554
3,265



At 30 September 2023
953,026
219,157
-
6,591
4,080
Page 6

 
AUXILIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

           4.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 October 2023
1,450,349


Additions
84,739



At 30 September 2024

1,535,088



Depreciation


At 1 October 2023
267,494


Charge for the year on owned assets
45,958



At 30 September 2024

313,452



Net book value



At 30 September 2024
1,221,636



At 30 September 2023
1,182,854


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
200



At 30 September 2024
200




Investments in subsidiaries relate to a 100% holding of the share capital of Auxilio Care Limited and Auxilio Housing Limited.  The registered office of these companies is the same as the registered office of the parent company being; 45-47 Richmond Road, Olton, Solihull, West Midlands, B92 7RP.

Page 7

 
AUXILIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
167
26,400

Amounts owed by group undertakings
214,538
160,451

Other debtors
492,295
-

707,000
186,851



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
28,800
28,200

Trade creditors
3,696
-

Obligations under finance lease and hire purchase contracts
4,130
-

Other creditors
266,467
116,411

Accruals and deferred income
3,000
1,380

306,093
145,991


Page 8

 
AUXILIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
868,784
898,473

Net obligations under finance leases and hire purchase contracts
64,507
-

933,291
898,473


Security
Bank loans of £897,584 (2023 - £926,673) are secured by a fixed and floating charge on the property known as 45-47 Richmind Road, olton, Solihull, West Midlands, B92 7RP.

The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:

2024
2023
£
£


Repayable by instalments
755,384
785,673

755,384
785,673




9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
4,130
-

Between 1-5 years
64,507
-

68,637
-


10.


Deferred taxation

Page 9

 
AUXILIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
 
10.Deferred taxation (continued)




2024


£






Charged to profit or loss
(19,454)



At end of year
(19,454)

The deferred taxation balance is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(19,454)
-

(19,454)
-


11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



6 (2023 - 6) Ordinary shares of £1.00 each
6
6
149,994 (2023 - 149,994) Redeemable Preference shares of £1.00 each
149,994
149,994

150,000

150,000



12.


Related party transactions

As at 30 September 2024 amounts totalling £266,467 (2023 - £116,411) was owed to the directors of the company.  Loans are interest free and repayable on demand.

 
Page 10