ADVANCED CASE MANAGEMENT SOLUTIONS LIMITED


Directors	Ms Liz Bayram
	Stephen Caulfield
	Alasdair McLaren


Registered Address	C/O Tc Young Llp Merchants House
	7 West George Street
	Glasgow
	G2 1BA


Registered Number	SC392229 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		697
Investments	4		250,000		-
			250,000		697
Current assets
Debtors	5	677,777		351,441
Cash at bank and on hand		1,403,896		1,847,869
		2,081,673		2,199,310
Creditors amounts falling due within one year	6	(2,138,272)		(1,931,018)
Net current assets (liabilities)			(56,599)		268,292
Total assets less current liabilities			193,401		268,989
Net assets			193,401		268,989
Capital and reserves
Called up share capital			80		80
Other reserves			20		20
Profit and loss account			193,301		268,889
Shareholders' funds			193,401		268,989

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 Directors acknowledge 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 Board of Directors on 27 August 2025, and are signed on its behalf by:

Alasdair McLaren
Director
Registered Company No. SC392229

ADVANCED CASE MANAGEMENT SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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.

	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.

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

	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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.


		Straight line (years)
	Fixtures and fittings	3
	Office Equipment	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. 

Listed investments are measured at fair value where the difference between cost and fair value is material. 

Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. 

Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		8

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	27,030	22,428	49,458
Disposals	-	(613)	(613)
At 31 March 25	27,030	21,815	48,845
Depreciation and impairment
At 01 April 24	27,030	21,731	48,761
Charge for year	-	697	697
On disposals	-	(613)	(613)
At 31 March 25	27,030	21,815	48,845
Net book value
At 31 March 25	-	-	-
At 31 March 24	-	697	697

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
Additions	250,000	250,000
At 31 March 25	250,000	250,000
Net book value
At 31 March 25	250,000	250,000
At 31 March 24	-	-

	Notes
	¹Other investments other than loans

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,474	13,844
Amounts owed by associates and joint ventures / participating interests	662,198	322,872
Other debtors	2,909	11,261
Prepayments and accrued income	4,196	3,464
Total	677,777	351,441

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	11,203
Taxation and social security	236,733	167,960
Other creditors	15,127	6,712
Accrued liabilities and deferred income	1,886,412	1,745,143
Total	2,138,272	1,931,018

7.	Related party transactions
	During the year the company made sales to Advice UK, a 50% shareholder, amounting to £1,943,676 (2024 - £1,622,152). During the year the company made a donation to Advice UK of £480,000 (2024 - £450,00). As at 31 March 2025 Advice UK owed the company an amount of £664,838 (2024 - £322,872).