Company registration number SC451426 (Scotland)
CARDIOCAB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
CARDIOCAB LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
CARDIOCAB LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
2
2
Net current assets
2
2
Capital and reserves
Called up share capital
5
2
2

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 1 September 2025
G Facenna
Director
Company registration number SC451426 (Scotland)
CARDIOCAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Cardiocab Limited is a private company limited by shares incorporated in Scotland. The registered office is 230 Balmore Road, Glasgow, United Kingdom, G22 6LJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The director anticipates that the company will remain dormant for a period of at least 12 months from the date these financial statements are signed.true

1.3
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

CARDIOCAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
1
1
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2
2
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
2
2
2
2

Ordinary shares are non-redeemable and have full voting and participation rights.

6
Parent company

The ultimate controlling party is G Facenna

2025-04-30 2024-05-01 false false true 01 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity G Facenna SC451426 2024-05-01 2025-04-30 SC451426 2025-04-30 SC451426 2024-04-30 SC451426 core:ShareCapital 2025-04-30 SC451426 core:ShareCapital 2024-04-30 SC451426 core:ShareCapitalOrdinaryShareClass1 2025-04-30 SC451426 core:ShareCapitalOrdinaryShareClass1 2024-04-30 SC451426 bus:Director1 2024-05-01 2025-04-30 SC451426 2023-05-01 2024-04-30 SC451426 core:WithinOneYear 2025-04-30 SC451426 core:WithinOneYear 2024-04-30 SC451426 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 SC451426 bus:OrdinaryShareClass1 2025-04-30 SC451426 bus:OrdinaryShareClass1 2024-04-30 SC451426 bus:EntityHasNeverTraded 2024-05-01 2025-04-30 SC451426 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC451426 bus:FRS102 2024-05-01 2025-04-30 SC451426 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC451426 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC451426 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP