2024-01-012024-12-312024-12-31false12108076ISLACARE LTD2025-09-30falseiso4217:GBPxbrli:pure121080762023-12-31121080762024-12-31121080762024-01-012024-12-31121080762022-07-31121080762023-12-31121080762022-08-012023-12-3112108076bus:SmallEntities2024-01-012024-12-3112108076bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3112108076bus:AbridgedAccounts2024-01-012024-12-3112108076bus:PrivateLimitedCompanyLtd2024-01-012024-12-3112108076core:WithinOneYear2024-12-3112108076core:AfterOneYear2024-12-3112108076core:WithinOneYear2023-12-3112108076core:AfterOneYear2023-12-3112108076core:ShareCapital2024-12-3112108076core:SharePremium2024-12-3112108076core:RevaluationReserve2024-12-3112108076core:OtherReservesSubtotal2024-12-3112108076core:RetainedEarningsAccumulatedLosses2024-12-3112108076core:ShareCapital2023-12-3112108076core:SharePremium2023-12-3112108076core:RevaluationReserve2023-12-3112108076core:OtherReservesSubtotal2023-12-3112108076core:RetainedEarningsAccumulatedLosses2023-12-3112108076core:LandBuildings2024-12-3112108076core:PlantMachinery2024-12-3112108076core:Vehicles2024-12-3112108076core:FurnitureFittings2024-12-3112108076core:OfficeEquipment2024-12-3112108076core:NetGoodwill2024-12-3112108076core:IntangibleAssetsOtherThanGoodwill2024-12-3112108076core:ListedExchangeTraded2024-12-3112108076core:UnlistedNon-exchangeTraded2024-12-3112108076core:LandBuildings2023-12-3112108076core:PlantMachinery2023-12-3112108076core:Vehicles2023-12-3112108076core:FurnitureFittings2023-12-3112108076core:OfficeEquipment2023-12-3112108076core:NetGoodwill2023-12-3112108076core:IntangibleAssetsOtherThanGoodwill2023-12-3112108076core:ListedExchangeTraded2023-12-3112108076core:UnlistedNon-exchangeTraded2023-12-3112108076core:LandBuildings2024-01-012024-12-3112108076core:PlantMachinery2024-01-012024-12-3112108076core:Vehicles2024-01-012024-12-3112108076core:FurnitureFittings2024-01-012024-12-3112108076core:OfficeEquipment2024-01-012024-12-3112108076core:NetGoodwill2024-01-012024-12-3112108076core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3112108076core:ListedExchangeTraded2024-01-012024-12-3112108076core:UnlistedNon-exchangeTraded2024-01-012024-12-3112108076core:MoreThanFiveYears2024-01-012024-12-3112108076core:Non-currentFinancialInstruments2024-12-3112108076core:Non-currentFinancialInstruments2023-12-3112108076dpl:CostSales2024-01-012024-12-3112108076dpl:DistributionCosts2024-01-012024-12-3112108076core:LandBuildings2024-01-012024-12-3112108076core:PlantMachinery2024-01-012024-12-3112108076core:Vehicles2024-01-012024-12-3112108076core:FurnitureFittings2024-01-012024-12-3112108076core:OfficeEquipment2024-01-012024-12-3112108076dpl:AdministrativeExpenses2024-01-012024-12-3112108076core:NetGoodwill2024-01-012024-12-3112108076core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3112108076dpl:GroupUndertakings2024-01-012024-12-3112108076dpl:ParticipatingInterests2024-01-012024-12-3112108076dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3112108076core:ListedExchangeTraded2024-01-012024-12-3112108076dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3112108076core:UnlistedNon-exchangeTraded2024-01-012024-12-3112108076dpl:CostSales2022-08-012023-12-3112108076dpl:DistributionCosts2022-08-012023-12-3112108076core:LandBuildings2022-08-012023-12-3112108076core:PlantMachinery2022-08-012023-12-3112108076core:Vehicles2022-08-012023-12-3112108076core:FurnitureFittings2022-08-012023-12-3112108076core:OfficeEquipment2022-08-012023-12-3112108076dpl:AdministrativeExpenses2022-08-012023-12-3112108076core:NetGoodwill2022-08-012023-12-3112108076core:IntangibleAssetsOtherThanGoodwill2022-08-012023-12-3112108076dpl:GroupUndertakings2022-08-012023-12-3112108076dpl:ParticipatingInterests2022-08-012023-12-3112108076dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-12-3112108076core:ListedExchangeTraded2022-08-012023-12-3112108076dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-12-3112108076core:UnlistedNon-exchangeTraded2022-08-012023-12-3112108076core:NetGoodwill2024-12-3112108076core:IntangibleAssetsOtherThanGoodwill2024-12-3112108076core:LandBuildings2024-12-3112108076core:PlantMachinery2024-12-3112108076core:Vehicles2024-12-3112108076core:FurnitureFittings2024-12-3112108076core:OfficeEquipment2024-12-3112108076core:AfterOneYear2024-12-3112108076core:WithinOneYear2024-12-3112108076core:ListedExchangeTraded2024-12-3112108076core:UnlistedNon-exchangeTraded2024-12-3112108076core:ShareCapital2024-12-3112108076core:SharePremium2024-12-3112108076core:RevaluationReserve2024-12-3112108076core:OtherReservesSubtotal2024-12-3112108076core:RetainedEarningsAccumulatedLosses2024-12-3112108076core:NetGoodwill2023-12-3112108076core:IntangibleAssetsOtherThanGoodwill2023-12-3112108076core:LandBuildings2023-12-3112108076core:PlantMachinery2023-12-3112108076core:Vehicles2023-12-3112108076core:FurnitureFittings2023-12-3112108076core:OfficeEquipment2023-12-3112108076core:AfterOneYear2023-12-3112108076core:WithinOneYear2023-12-3112108076core:ListedExchangeTraded2023-12-3112108076core:UnlistedNon-exchangeTraded2023-12-3112108076core:ShareCapital2023-12-3112108076core:SharePremium2023-12-3112108076core:RevaluationReserve2023-12-3112108076core:OtherReservesSubtotal2023-12-3112108076core:RetainedEarningsAccumulatedLosses2023-12-3112108076core:NetGoodwill2022-07-3112108076core:IntangibleAssetsOtherThanGoodwill2022-07-3112108076core:LandBuildings2022-07-3112108076core:PlantMachinery2022-07-3112108076core:Vehicles2022-07-3112108076core:FurnitureFittings2022-07-3112108076core:OfficeEquipment2022-07-3112108076core:AfterOneYear2022-07-3112108076core:WithinOneYear2022-07-3112108076core:ListedExchangeTraded2022-07-3112108076core:UnlistedNon-exchangeTraded2022-07-3112108076core:ShareCapital2022-07-3112108076core:SharePremium2022-07-3112108076core:RevaluationReserve2022-07-3112108076core:OtherReservesSubtotal2022-07-3112108076core:RetainedEarningsAccumulatedLosses2022-07-3112108076core:AfterOneYear2024-01-012024-12-3112108076core:WithinOneYear2024-01-012024-12-3112108076core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3112108076core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3112108076core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3112108076core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3112108076core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3112108076core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3112108076core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3112108076core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3112108076core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3112108076core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3112108076core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3112108076core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3112108076core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3112108076core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3112108076core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3112108076core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3112108076core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3112108076core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3112108076core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3112108076core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3112108076core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3112108076core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3112108076core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3112108076core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3112108076core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3112108076core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3112108076core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3112108076bus:Director12024-01-012024-12-3112108076bus:Director22024-01-012024-12-3112108076bus:Director32024-01-012024-12-31

ISLACARE LTD

Registered Number
12108076
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

ISLACARE LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

BOND, Joseph Andrew
HANSELL, Peter
JURKIEWICZ, James

Registered Address

17 Blessbury Road
Edgware
HA8 0SU

Registered Number

12108076 (England and Wales)
ISLACARE LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets335,11236,330
Investments4508,161-
543,27336,330
Current assets
Debtors1,020,853999,429
Cash at bank and on hand819,5702,680,718
1,840,4233,680,147
Creditors amounts falling due within one year(1,147,974)(1,250,523)
Net current assets (liabilities)692,4492,429,624
Total assets less current liabilities1,235,7222,465,954
Net assets1,235,7222,465,954
Capital and reserves
Called up share capital103103
Share premium4,298,7764,293,204
Other reserves104,80244,120
Profit and loss account(3,167,959)(1,871,473)
Shareholders' funds1,235,7222,465,954
The financial statements were approved and authorised for issue by the Board of Directors on 30 September 2025, and are signed on its behalf by:
HANSELL, Peter
Director
Registered Company No. 12108076
ISLACARE LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services rendered, net of value added taxes. Revenue is recognised when the Company has (a) transferred the significant risks and rewards of ownership to the buyer, (b) the amount of revenue can be measured reliably, (c) it is probable that future economic benefits will flow to the entity and (d) it is probable the Company will receive the previously agreed amount upon payment. The Company defers recognition of revenue by reference to the contract dates determined by the value of services provided at the balance sheet date as a proportion of the total value of the engagement. Any service provided to the client which at the balance sheet date has not been billed, has been recognised as revenue and is included in debtors. Any interest income is recognised using the effective interest rate method.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost of an asset less its estimated residual value over the useful economic life of that asset. The following rates are used using a straight line method: Office equipment: 3 - 10 years The assets’ residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively. Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in profit or loss.
Investments
Investments that do not meet the criteria for basic financial instruments are classified as other financial instruments. Such instruments are initially recognised at fair value, which is normally the transaction price. They are subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. Fair value is determined using quoted market prices in an active market where available. If quoted market prices are not available, the fair value is determined using appropriate valuation techniques. These assets are derecognised when the contractual rights to the cash flows expire or are transferred and substantially all the risks and rewards of ownership are transferred.
2.Average number of employees

20242023
Average number of employees during the year4128
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2453,116
Additions12,291
At 31 December 2465,407
Depreciation and impairment
At 01 January 2416,786
Charge for year13,509
At 31 December 2430,294
Net book value
At 31 December 2435,112
At 31 December 2336,330
4.Fixed asset investments

Total

£
Cost or valuation
Additions500,000
Revaluations8,161
At 31 December 24508,161
Net book value
At 31 December 24508,161
At 31 December 23-
5.Prior period policy changes
The prior year figures are presented for a period of 17 months, due to a change in reporting period end from 31 July to 31 December in order to coincide with the calendar year and industry standard. The comparative figures therefore do not show a like for like comparison.