Company No: 05613419 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Jeffrey Hart
	Susan Jane Hart

SECRETARY

Jeffrey Hart

REGISTERED OFFICE	Wellington House Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

COMPANY NUMBER

05613419 (England and Wales)

ACCOUNTANT	Jones & Co of York Limited
	Wellington House
	Aviator Court
	York
	YO30 4UZ
	United Kingdom

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	3	120,560		41,895
		120,560		41,895
Current assets
Debtors	4	110,651		131,959
Cash at bank and in hand	5	182,498		468,176
		293,149		600,135
Creditors: amounts falling due within one year	6	( 220,149)		( 508,718)
Net current assets		73,000		91,417
Total assets less current liabilities		193,560		133,312
Net assets		193,560		133,312
Capital and reserves
Called-up share capital	8	1,000		1,000
Profit and loss account		192,560		132,312
Total shareholders' funds		193,560		133,312

For the financial year ending 31 December 2024 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 CICA Biomedical Limited (registered number: 05613419) were approved and authorised for issue by the Board of Directors on 30 September 2025. They were signed on its behalf by:

Jeffrey Hart Director

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

CICA Biomedical 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 Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, 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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

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.

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 or reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Computer equipment	33 % reducing balance

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.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		6

3. Tangible assets

	Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£
Cost
At 01 January 2024	43,439		116,320		34,193		193,952
Additions	916		88,865		0		89,781
Disposals	0		0		( 23,406)		( 23,406)
At 31 December 2024	44,355		205,185		10,787		260,327
Accumulated depreciation
At 01 January 2024	39,871		81,951		30,235		152,057
Charge for the financial year	892		8,592		1,306		10,790
Disposals	0		0		( 23,080)		( 23,080)
At 31 December 2024	40,763		90,543		8,461		139,767
Net book value
At 31 December 2024	3,592		114,642		2,326		120,560
At 31 December 2023	3,568		34,369		3,958		41,895

4. Debtors

	2024		2023
	£		£
Corporation tax	0		7,975
Other debtors	110,651		123,984
	110,651		131,959

5. Cash and cash equivalents

	2024		2023
	£		£
Cash at bank and in hand	182,498		468,176

6. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	102,611		406,525
Taxation and social security	31,719		4,629
Other creditors	85,819		97,564
	220,149		508,718

7. Deferred tax

	2024		2023
	£		£
At the beginning of financial year	0		0
Charged to the Statement of Income and Retained Earnings	( 30,221)		0
At the end of financial year	( 30,221)		0

8. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000