Silverfin false false 31/03/2025 01/04/2024 31/03/2025 S L McDermott 26/02/2015 M R Snaith 05/04/2013 C Thornton 05/04/2013 03 September 2025 The principal activity of the Company during the financial year was the development of diagnostic equipment for use in the health care sector. 08010751 2025-03-31 08010751 bus:Director1 2025-03-31 08010751 bus:Director2 2025-03-31 08010751 bus:Director3 2025-03-31 08010751 2024-03-31 08010751 core:CurrentFinancialInstruments 2025-03-31 08010751 core:CurrentFinancialInstruments 2024-03-31 08010751 core:Non-currentFinancialInstruments 2025-03-31 08010751 core:Non-currentFinancialInstruments 2024-03-31 08010751 core:ShareCapital 2025-03-31 08010751 core:ShareCapital 2024-03-31 08010751 core:SharePremium 2025-03-31 08010751 core:SharePremium 2024-03-31 08010751 core:RetainedEarningsAccumulatedLosses 2025-03-31 08010751 core:RetainedEarningsAccumulatedLosses 2024-03-31 08010751 core:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 08010751 core:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 08010751 core:OtherPropertyPlantEquipment 2024-03-31 08010751 core:OtherPropertyPlantEquipment 2025-03-31 08010751 bus:OrdinaryShareClass1 2025-03-31 08010751 bus:OrdinaryShareClass2 2025-03-31 08010751 2024-04-01 2025-03-31 08010751 bus:FilletedAccounts 2024-04-01 2025-03-31 08010751 bus:SmallEntities 2024-04-01 2025-03-31 08010751 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08010751 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08010751 bus:Director1 2024-04-01 2025-03-31 08010751 bus:Director2 2024-04-01 2025-03-31 08010751 bus:Director3 2024-04-01 2025-03-31 08010751 core:PatentsTrademarksLicencesConcessionsSimilar core:BottomRangeValue 2024-04-01 2025-03-31 08010751 core:PatentsTrademarksLicencesConcessionsSimilar core:TopRangeValue 2024-04-01 2025-03-31 08010751 core:OtherPropertyPlantEquipment core:TopRangeValue 2024-04-01 2025-03-31 08010751 2023-04-01 2024-03-31 08010751 core:PatentsTrademarksLicencesConcessionsSimilar 2024-04-01 2025-03-31 08010751 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 08010751 core:Non-currentFinancialInstruments 2024-04-01 2025-03-31 08010751 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 08010751 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 08010751 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 08010751 bus:OrdinaryShareClass2 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 08010751 (England and Wales)

# ISCA DIAGNOSTICS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

ISCA DIAGNOSTICS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

ISCA DIAGNOSTICS LIMITED

## BALANCE SHEET

As at 31 March 2025
ISCA DIAGNOSTICS LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 8,180 |  | 9,316
Tangible assets | 4 | 2,764 |  | 5,483
|  | 10,944 |  | 14,799
Current assets |  |  |  |
Debtors | 5 | 36,572 |  | 42,619
Cash at bank and in hand |  | 40,451 |  | 33,100
|  | 77,023 |  | 75,719
Creditors: amounts falling due within one year | 6 | ( 11,210) |  | ( 10,107)
Net current assets |  | 65,813 |  | 65,612
Total assets less current liabilities |  | 76,757 |  | 80,411
Creditors: amounts falling due after more than one year | 7 | ( 466) |  | ( 3,657)
Net assets |  | 76,291 |  | 76,754
Capital and reserves |  |  |  |
Called-up share capital | 8 | 10,000 |  | 10,000
Share premium account |  | 81,600 |  | 81,600
Profit and loss account |  | ( 15,309 ) |  | ( 14,846 )
Total shareholders' funds |  | 76,291 |  | 76,754

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Isca Diagnostics Limited (registered number: 08010751) were approved and authorised for issue by the Board of Directors on 03 September 2025. They were signed on its behalf by:

C Thornton Director |

ISCA DIAGNOSTICS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
ISCA DIAGNOSTICS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Isca Diagnostics Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

##### Employee benefits

Defined contribution schemes
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

##### Taxation

Current tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences | 0 - 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery etc. | 20 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Financial instruments

The company holds the following financial instruments:
•Short term trade and other debtors and creditors; and
•Cash and bank balances.
All financial instruments are classified as basic.
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 1 |  | 2

#### 3. Intangible assets

| Trademarks, patents and licences |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 13,860 |  | 13,860
At 31 March 2025 | 13,860 |  | 13,860
Accumulated amortisation |  |  |
At 01 April 2024 | 4,544 |  | 4,544
Charge for the financial year | 1,136 |  | 1,136
At 31 March 2025 | 5,680 |  | 5,680
Net book value |  |  |
At 31 March 2025 | 8,180 |  | 8,180
At 31 March 2024 | 9,316 |  | 9,316

#### 4. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 13,598 |  | 13,598
At 31 March 2025 | 13,598 |  | 13,598
Accumulated depreciation |  |  |
At 01 April 2024 | 8,115 |  | 8,115
Charge for the financial year | 2,719 |  | 2,719
At 31 March 2025 | 10,834 |  | 10,834
Net book value |  |  |
At 31 March 2025 | 2,764 |  | 2,764
At 31 March 2024 | 5,483 |  | 5,483

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 1,250 |  | 0
Deferred tax asset | 6,606 |  | 6,363
Other debtors | 28,716 |  | 36,256
| 36,572 |  | 42,619

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 2,793 |  | 2,395
Trade creditors | 1,066 |  | 0
Other taxation and social security | 255 |  | 397
Other creditors | 7,096 |  | 7,315
| 11,210 |  | 10,107

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 466 |  | 3,657

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
6,600 Ordinary shares of £ 1.00 each | 6,600 |  | 6,600
3,400 Ord ordinary shares of £ 1.00 each | 3,400 |  | 3,400
| 10,000 |  | 10,000