REGISTERED NUMBER: 04156553 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

INTERCASE UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S R Brooks

P M Winterbotham

REGISTERED OFFICE:

11 Ivanhoe Road

Hogwood Industrial Estate

Finchampstead

Wokingham

RG40 4QQ

REGISTERED NUMBER:

04156553 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Intangible assets

4

-

8,500

Investments

5

50

50

50

8,550

CURRENT ASSETS

Debtors

6

379,577

371,454

Cash at bank

2,613

342

382,190

371,796

CREDITORS

Amounts falling due within one year

7

327,533

321,563

NET CURRENT ASSETS

54,657

50,233

TOTAL ASSETS LESS CURRENT LIABILITIES

54,707

58,783

CAPITAL AND RESERVES

Called up and paid share capital

1,004

1,004

Retained earnings

53,703

57,779

54,707

58,783

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

P M Winterbotham - Director

1.	STATUTORY INFORMATION

Intercase UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Investments in associates

Investments in associate undertakings are recognised at cost.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Going concern

The financial statements have been prepared on the going concern concept. This assumes that the company will achieve a profitable level of trading and will continue to enjoy the support of it's the related parties. The financial statements do not account for any adjustments that would be required if the company was unable to achieve these objectives.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

85,000

AMORTISATION

At 1 April 2024

76,500

Charge for year

8,500

At 31 March 2025

85,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

8,500

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 April 2024

and 31 March 2025

50

NET BOOK VALUE

At 31 March 2025

50

At 31 March 2024

50

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

379,577

371,454

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

20

Other creditors

327,533

321,543

327,533

321,563

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The director maintains a loan account with the company, at the balance sheet date the director owed the company £300,752 (2024 - £294,134).

Beneficial loan interest has been charged on the loan at 2.25% totalling £6,618 (2024 - £6,180).

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed £322,039 (2024 - £315,504) to related parties which is shown within other creditors.