Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false Other human health activities 28 27 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12074511 2024-04-01 2025-03-31 12074511 2023-04-01 2024-03-31 12074511 2025-03-31 12074511 2024-03-31 12074511 2023-04-01 12074511 c:Director7 2024-04-01 2025-03-31 12074511 d:OfficeEquipment 2024-04-01 2025-03-31 12074511 d:OfficeEquipment 2025-03-31 12074511 d:OfficeEquipment 2024-03-31 12074511 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12074511 d:CurrentFinancialInstruments 2025-03-31 12074511 d:CurrentFinancialInstruments 2024-03-31 12074511 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12074511 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12074511 d:ShareCapital 2025-03-31 12074511 d:ShareCapital 2023-04-01 2024-03-31 12074511 d:ShareCapital 2024-03-31 12074511 d:ShareCapital 2023-04-01 12074511 d:CapitalRedemptionReserve 2025-03-31 12074511 d:CapitalRedemptionReserve 2023-04-01 2024-03-31 12074511 d:CapitalRedemptionReserve 2024-03-31 12074511 d:CapitalRedemptionReserve 2023-04-01 12074511 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 12074511 d:RetainedEarningsAccumulatedLosses 2025-03-31 12074511 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 12074511 d:RetainedEarningsAccumulatedLosses 2024-03-31 12074511 d:RetainedEarningsAccumulatedLosses 2023-04-01 12074511 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 12074511 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 12074511 d:TaxLossesCarry-forwardsDeferredTax 2025-03-31 12074511 d:TaxLossesCarry-forwardsDeferredTax 2024-03-31 12074511 c:OrdinaryShareClass1 2024-04-01 2025-03-31 12074511 c:OrdinaryShareClass1 2025-03-31 12074511 c:OrdinaryShareClass1 2024-03-31 12074511 c:OrdinaryShareClass2 2024-04-01 2025-03-31 12074511 c:OrdinaryShareClass2 2025-03-31 12074511 c:OrdinaryShareClass2 2024-03-31 12074511 c:OrdinaryShareClass3 2024-04-01 2025-03-31 12074511 c:OrdinaryShareClass3 2025-03-31 12074511 c:OrdinaryShareClass3 2024-03-31 12074511 c:FRS102 2024-04-01 2025-03-31 12074511 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12074511 c:FullAccounts 2024-04-01 2025-03-31 12074511 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12074511 2 2024-04-01 2025-03-31 12074511 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12074511 EVEXIA HEALTH LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
EVEXIA HEALTH LTD REGISTERED NUMBER: 12074511 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,965 |  | 4,753
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 41,396 |  | 113,209 |
Cash at bank and in hand | 6 | 966,416 |  | 869,513 |
|  | 1,007,812 |  | 982,722 |
Creditors: amounts falling due within one year | 7 | (268,229) |  | (389,744) |
Net current assets |  |  | 739,583 |  | 592,978
Total assets less current liabilities |  |  | 744,548 |  | 597,731
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (358) |  | (1,087) |
|  |  | (358) |  | (1,087)
Net assets |  |  | 744,190 |  | 596,644
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1,876 |  | 1,876
Capital redemption reserve |  |  | 204 |  | 204
Profit and loss account |  |  | 742,110 |  | 594,564
|  |  | 744,190 |  | 596,644
Page 1
EVEXIA HEALTH LTD REGISTERED NUMBER: 12074511 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Dr K Singh
Director
Date: 3 November 2025
The notes on pages 4 to 9 form part of these financial statements. Page 2
EVEXIA HEALTH LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Capital redemption reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 April 2023 | 2,080 | - | 475,669 | 477,749
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 168,895 | 168,895
Contributions by and distributions to owners |  |  |  |
Dividends paid | - | - | (50,000) | (50,000)
Purchase of own shares | - | 204 | - | 204
Shares cancelled during the year | (204) | - | - | (204)
At 1 April 2024 | 1,876 | 204 | 594,564 | 596,644
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 147,546 | 147,546
At 31 March 2025 | 1,876 | 204 | 742,110 | 744,190
| The notes on pages 4 to 9 form part of these financial statements.
Page 3
EVEXIA HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Evexia Health Ltd ("the Company") is a private company limited by shares incorporated in England and Wales, registered number 12074511. The Company is registered at 2A Malzeard Road, Luton, LU3 1BD. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
EVEXIA HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
EVEXIA HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | 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.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 28 (2024 - 27).
Page 6
EVEXIA HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2024 | 7,583
| Additions | 2,193
| At 31 March 2025 | 9,776
| Depreciation |
| At 1 April 2024 | 2,830
| Charge for the year | 1,981
| At 31 March 2025 | 4,811
| Net book value |
| At 31 March 2025 | 4,965
| At 31 March 2024 | 4,753
Page 7
EVEXIA HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 35,658 | 85,227
| Other debtors | - | 9,990
| Called up share capital not paid | 1 | 1
| Prepayments and accrued income | 5,737 | 17,991
|  | 41,396 | 113,209
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 966,416 | 869,513
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 54,721 | 50,876
| Corporation tax | 48,879 | 55,075
| Other taxation and social security | 15,022 | 19,999
| Other creditors | 64,244 | 67,959
| Accruals and deferred income | 85,363 | 195,835
|  | 268,229 | 389,744
Page 8
EVEXIA HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (1,087)
| Charged to profit or loss | 729
| At end of year | (358)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 1,241 | 1,188
| Other timing differences | (883) | (101)
|  | 358 | 1,087
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 20 (2024 - 20) Ordinary B shares of £1.00 each | 20 | 20
|  | 185,548 (2024 - 185,548) Ordinary A shares of £0.01 each | 1,855 | 1,855
|  | 1 (2024 - 1) Ordinary C share of £1.00 | 1 | 1
|  |  | 1,876 | 1,876
| Each A Share entitles the holder to receive a dividend and to participate in a distribution, including a distribution arising from a winding up of the company. A Shares shall not entitle the holder to vote. A Shares may be redeemed at the option of the company. Each B Share entitles the holder to one vote in any circumstances, but shall not entitle the holder to receive a dividend or distribution. B Shares may be redeemed at the option of the company. C Shares shall not entitle the holder to receive a dividend or distribution. C Shares shall not be redeemable. On the 3 March 2024 20,197 A Shares and 2 B Shares were cancelled.
Page 9