REGISTERED NUMBER: 11176441 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PRIMARY FOCUS IMAC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J A Hogarth- EMAIL ONLY

Mrs S D Hogarth

REGISTERED OFFICE:

Rex Buildings

Alderley Road

Wilmslow

Cheshire

SK9 1HY

REGISTERED NUMBER:

11176441 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,629

4,434

Investments

5

1

1

2,630

4,435

CURRENT ASSETS

Debtors

6

20,134

53,396

Cash at bank

470,306

257,582

490,440

310,978

CREDITORS

Amounts falling due within one year

7

8,133

19,362

NET CURRENT ASSETS

482,307

291,616

TOTAL ASSETS LESS CURRENT LIABILITIES

484,937

296,051

PROVISIONS FOR LIABILITIES

8

657

1,108

NET ASSETS

484,280

294,943

CAPITAL AND RESERVES

Called up share capital

9

11

11

Share premium

10

10

Retained earnings

484,259

294,922

SHAREHOLDERS' FUNDS

484,280

294,943

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 23 December 2025 and were signed on its behalf by:

Mrs S D Hogarth - Director

1.	STATUTORY INFORMATION

Primary Focus IMAC Ltd 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.

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.

RELATED PARTY EXEMPTION

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

TURNOVER

The turnover shown in the profit and loss account represents amount earned during the year and is recognised when the company obtains the right to consideration.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

All fixed assets are initially recorded at cost.

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

4,150

6,451

10,601

DEPRECIATION

At 1 April 2024

1,601

4,566

6,167

Charge for year

623

1,182

1,805

At 31 March 2025

2,224

5,748

7,972

NET BOOK VALUE

At 31 March 2025

1,926

703

2,629

At 31 March 2024

2,549

1,885

4,434

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

20,000

53,333

Prepayments

134

63

20,134

53,396

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

1,401

15,309

PAYE and national insurance

744

721

VAT

4,002

636

Directors' current accounts

57

1,254

Accrued expenses

1,929

1,442

8,133

19,362

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

657

1,108

Deferred

tax

£

Balance at 1 April 2024

1,108

Provided during year

(451

)

Balance at 31 March 2025

657

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

110

Ordinary

0.10

11

11