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IMAGINE CARE LTD

Registered Number
SC718929
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2025

IMAGINE CARE LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors | DOYLE, Gemma Mary
| DOYLE, James Daniel

Registered Address | Orega
| 220 St. Vincent Street
| Glasgow
| G2 5SG

Registered Number | SC718929 (Scotland)

IMAGINE CARE LTD
Balance Sheet as at
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 969,484 |  |  |  | 814,566
|  |  |  | 969,484 |  |  |  | 814,566
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 304,080 |  |  |  | 281,407 |  |
Cash at bank and on hand |  | 203,811 |  |  |  | 446,968 |  |
|  | 507,891 |  |  |  | 728,375 |  |
Creditors amounts falling due within one year | 5 | (706,169) |  |  |  | (695,651) |  |
Net current assets (liabilities) |  |  |  | (198,278) |  |  |  | 32,724
Total assets less current liabilities |  |  |  | 771,206 |  |  |  | 847,290
Creditors amounts falling due after one year | 6 |  |  | (556,912) |  |  |  | (415,337)
Provisions for liabilities | 9 |  |  | (7,485) |  |  |  | (8,126)
Net assets |  |  |  | 206,809 |  |  |  | 423,827
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 101 |  |  |  | 101
Profit and loss account |  |  |  | 206,708 |  |  |  | 423,726
Shareholders' funds |  |  |  | 206,809 |  |  |  | 423,827

- 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 18 September 2025, and are signed on its behalf by:
DOYLE, James Daniel Director Registered Company No. SC718929

IMAGINE CARE LTD
Notes to the Financial Statements
for the year ended 31 January 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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| The turnover shown in the profit and loss account represents the fees receivable during the year. Income is recognised in the period in which the services are provided.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| 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
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Land & Buildings: 2% on cost Fixtures & Fittings: 15% on cost and 10% on cost Motor Vehicles: 15% on cost and 10% on cost

| Finance leases and hire purchase contracts
--- | ---
| Assets held under hire purchase agreements are capitalised in the balance sheet and depreciated over their useful economic lives. Minimum lease payments are apportioned between the interest charge and the reduction of the outstanding liability using the effective interest method. The related obligations are included in creditors.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 47 |  | 18

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 24 | 762,551 |  | 37,185 |  | 30,684 |  | 830,420
| Additions | - |  | 251,073 |  | 28,666 |  | 279,739
| Disposals | - |  | (86,690) |  | - |  | (86,690)
| At 31 January 25 | 762,551 |  | 201,568 |  | 59,350 |  | 1,023,469
| Depreciation and impairment
| At 01 February 24 | 7,927 |  | 3,616 |  | 4,311 |  | 15,854
| Charge for year | 15,251 |  | 27,146 |  | 5,778 |  | 48,175
| On disposals | - |  | (10,044) |  | - |  | (10,044)
| At 31 January 25 | 23,178 |  | 20,718 |  | 10,089 |  | 53,985
| Net book value
| At 31 January 25 | 739,373 |  | 180,850 |  | 49,261 |  | 969,484
| At 31 January 24 | 754,624 |  | 33,569 |  | 26,373 |  | 814,566

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 279,003 |  | 267,112
| Other debtors | - |  | 1,449
| Prepayments and accrued income | 25,077 |  | 12,846
| Total | 304,080 |  | 281,407

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 7,449 |  | 7,149
| Bank borrowings and overdrafts | 903 |  | 815
| Taxation and social security | 435,169 |  | 221,901
| Finance lease and HP contracts | 20,315 |  | -
| Other creditors | 68,662 |  | 232,114
| Accrued liabilities and deferred income | 173,671 |  | 233,672
| Total | 706,169 |  | 695,651

| Included within other creditors are loans from the directors of £68,482 (2023: £231,581). These amounts are interest free and repayable on demand.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 414,434 |  | 415,337
| Other creditors | 142,478 |  | -
| Total | 556,912 |  | 415,337

| Breakdown for bank borrowings and overdrafts: 2025 2024 1-2 years £1,001 £903 2-5 years £11,819 £5,952 More than 5 years by instalment £401,614 £408,482 Total £414,434 £415,337

7. | Secured creditors
--- | ---
| The following secured debts are included within creditors: Bank Loans £415,337 (2024: £416,152)

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 162,793 |  | -

| Within one year £20,315 Between one and two years £22,216 Between two and five years £120,262 Total £162,793

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 7,485 |  | 8,126
| Total | 7,485 |  | 8,126

10. | Operating lease commitments
--- | ---
| At 31 Jan 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £961,446 (2024: £531,494). Within one year £183,159 (2024: £80,061) Between one and five years £588,609 (2024: £263,768) In more than five years £189,678 (2024: £187,665)

11. | Related party transactions
--- | ---
| The loan balance due to directors amounted to £68,482 (2024: £231,581) at the year end.