Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-311falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-11-21falseActivities of other holding companies not elsewhere classifiedtrue 15301236 2023-11-20 15301236 2023-11-21 2024-12-31 15301236 2024-12-31 15301236 2023-01-01 2023-11-20 15301236 c:Director1 2023-11-21 2024-12-31 15301236 d:CurrentFinancialInstruments 2024-12-31 15301236 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15301236 d:ShareCapital 2024-12-31 15301236 d:RetainedEarningsAccumulatedLosses 2024-12-31 15301236 c:FRS102 2023-11-21 2024-12-31 15301236 c:AuditExempt-NoAccountantsReport 2023-11-21 2024-12-31 15301236 c:FullAccounts 2023-11-21 2024-12-31 15301236 c:PrivateLimitedCompanyLtd 2023-11-21 2024-12-31 15301236 6 2023-11-21 2024-12-31 15301236 e:PoundSterling 2023-11-21 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 15301236


ASPECT HEALTHCARE HOLDCO LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
ASPECT HEALTHCARE HOLDCO LIMITED
REGISTERED NUMBER: 15301236

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
225,500

  
225,500

Current assets
  

Debtors: amounts falling due within one year
 5 
567,805

Cash at bank and in hand
 6 
100

  
567,905

Creditors: amounts falling due within one year
 7 
(991,104)

Net current (liabilities)/assets
  
 
 
(423,199)

Total assets less current liabilities
  
(197,699)

  

Net (liabilities)/assets
  
(197,699)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(197,799)

  
(197,699)


Page 1

 
ASPECT HEALTHCARE HOLDCO LIMITED
REGISTERED NUMBER: 15301236
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The director considers 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 Period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 by: 




................................................
Ben Cambage
Director

Date: 20 August 2025

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

Page 2

 
ASPECT HEALTHCARE HOLDCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Aspect Healthcare Holdco Limited is a private company limited by share capital, incorporated in England and Wales, registration number 15301236. The address of the registered office is 1 Vincent Square, London, England, SW1P 2PN.

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 following principal accounting policies have been applied:

 
2.2

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.

 
2.3

Borrowing costs

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

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

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.

 
2.6

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.

Page 3

 
ASPECT HEALTHCARE HOLDCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

Financial instruments

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The average monthly number of employees, including directors, during the Period was 1.

Page 4

 
ASPECT HEALTHCARE HOLDCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 21 November 2023
225,500



At 31 December 2024
225,500





5.


Debtors

2024
£


Amounts owed by group undertakings
567,805

567,805



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
100

100



7.


Creditors: Amounts falling due within one year

2024
£

Other loans
969,500

Accruals and deferred income
21,604

991,104



8.


Commitments under operating leases

The Company had no commitments under non-cancellable operating leases at the balance sheet date.

Page 5

 
ASPECT HEALTHCARE HOLDCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

9.


Related party transactions

Included within debtors is a balance of £567,805 due from Aspect Healthcare Limited, a fully owned subsidiary of the company. 


10.


Controlling party

The ultimate controlling party is Ben Cambage.

 
Page 6