IMPERIAL CARE AGENCY LIMITED Accounts






IMPERIAL CARE AGENCY LIMITED

	Company No. 12373965
		Information for Filing with The Registrar
		30 June 2025

The Directors present their report and the accounts for the period ended 30 June 2025.

Principal activities
The principal activity of the company during the period under review was Temporary employment agency activities.


Company stop trading and the directors decided to close the company immediately after the period end.

Directors

The Directors who served at any time during the period were as follows:

B. Jose
S. Kurian			(Resigned 11 April 2025)
A.K. Vazhuvakode







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A.K. Vazhuvakode
Director
12 September 2025

at	30 June 2025
Company No.		12373965	Notes	2025	2023
				£	£
Fixed assets

	Tangible assets		4	13,684	17,573


				13,684	17,573
Current assets

	Debtors		5	126,864	15,716

	Cash at bank and in hand			1,848	280,671
				128,712	296,387
Creditors: Amount falling due within one year			6	(222,393)	(270,536)
Net current (liabilities)/assets				(93,681)	25,851
Total assets less current liabilities				(79,997)	43,424




Net (liabilities)/assets				(79,997)	43,424

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		8	(80,097)	43,324

Total equity				(79,997)	43,424



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 30 June 2025 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 12 September 2025 and signed on its behalf by:
A.K. Vazhuvakode
Director
12 September 2025

for the period ended 30 June 2025

General information

IMPERIAL CARE AGENCY LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12373965

Its registered office is:

Suite 3

46A Princes Street

Yeovil

BA20 1EQ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2023
			Number	Number
		The average monthly number of employees (including directors) during the period:	5	48

4	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 January 2024	16,990	8,160	25,150
		Additions	-	1,035	1,035


		Disposals	-	(1,231)	(1,231)
		At 30 June 2025	16,990	7,964	24,954
		Depreciation
		At 1 January 2024	6,122	1,455	7,577
		Charge for the year	2,717	1,161	3,878

		Transfers	-	(185)	(185)

		At 30 June 2025	8,839	2,431	11,270
		Net book values
		At 30 June 2025	8,151	5,533	13,684
		At 31 December 2023	10,868	6,705	17,573

5	Debtors
			2025	2023
			£	£
		Trade debtors	-	13,278
		Amounts owed by group undertakings	124,426	-





		Prepayments and accrued income	2,438	2,438
			126,864	15,716

6	Creditors:
		amounts falling due within one year
			2025	2023
			£	£




		Trade creditors	176,200	196,200

		Taxes and social security	-	3,021
		Loans from directors	45,353	58,525

		Accruals and deferred income	840	12,790
			222,393	270,536

Share Capital

100 Ordinary Shares of £1 each fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.