Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-31 2025-03-31 2024-04-01 false No description of principal activity 209 281 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. false 4037768 2024-04-01 2025-03-31 4037768 2023-04-01 2024-03-31 4037768 2025-03-31 4037768 2024-03-31 4037768 c:Director1 2024-04-01 2025-03-31 4037768 d:FurnitureFittings 2024-04-01 2025-03-31 4037768 d:FurnitureFittings 2025-03-31 4037768 d:FurnitureFittings 2024-03-31 4037768 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 4037768 d:OfficeEquipment 2024-04-01 2025-03-31 4037768 d:OfficeEquipment 2025-03-31 4037768 d:OfficeEquipment 2024-03-31 4037768 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 4037768 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 4037768 d:CurrentFinancialInstruments 2025-03-31 4037768 d:CurrentFinancialInstruments 2024-03-31 4037768 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 4037768 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 4037768 d:ShareCapital 2025-03-31 4037768 d:ShareCapital 2024-03-31 4037768 d:RetainedEarningsAccumulatedLosses 2025-03-31 4037768 d:RetainedEarningsAccumulatedLosses 2024-03-31 4037768 c:FRS102 2024-04-01 2025-03-31 4037768 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 4037768 c:FullAccounts 2024-04-01 2025-03-31 4037768 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 4037768 2 2024-04-01 2025-03-31 4037768 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 4037768 FOCUS CARE LINK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
FOCUS CARE LINK LIMITED REGISTERED NUMBER: 4037768 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 10,504 |  | 13,442
|  |  | 10,504 |  | 13,442
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 176,444 |  | 300,795 |
Cash at bank and in hand | 7 | 154,584 |  | 7,314 |
|  | 331,028 |  | 308,109 |
Creditors: amounts falling due within one year | 8 | (117,164) |  | (120,390) |
Net current assets |  |  | 213,864 |  | 187,719
Total assets less current liabilities |  |  | 224,368 |  | 201,161
Net assets |  |  | 224,368 |  | 201,161
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 224,358 |  | 201,151
|  |  | 224,368 |  | 201,161
The director considers 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 director acknowledges her 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 profit and loss account 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 on 23 December 2025. Page 1
FOCUS CARE LINK LIMITED REGISTERED NUMBER: 4037768 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025
Sherrie Noibi
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
FOCUS CARE LINK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The company is limited by shares and incorporated in England. The address of the registerd office is given in the company information page of these financial statements. The company's principal activity is that of provision of social and health care. 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 Profit and loss account 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 3
FOCUS CARE LINK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2. Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures & fittings | - | 25% | on reducing balance
|  |  |  | Office equipment | - | 25% | on reducing balance
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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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. Page 4
FOCUS CARE LINK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2. Accounting policies (continued)
| 2.10 | 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 209 (2024 - 281).
4. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Dividends analysis | 2,000 | -
|  | 2,000 | -
5. | Tangible fixed assets
|  | Fixtures & fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 6,577 | 80,640 | 87,217
| Additions | - | 564 | 564
| At 31 March 2025 | 6,577 | 81,204 | 87,781
| Depreciation |  |  |
| At 1 April 2024 | 6,551 | 67,224 | 73,775
| Charge for the year on owned assets | 7 | 3,495 | 3,502
| At 31 March 2025 | 6,558 | 70,719 | 77,277
| Net book value |  |  |
| At 31 March 2025 | 19 | 10,485 | 10,504
| At 31 March 2024 | 26 | 13,416 | 13,442
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FOCUS CARE LINK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 110,500 | 184,772
| Other debtors | 61,691 | 112,820
| Prepayments and accrued income | 4,253 | 3,203
|  | 176,444 | 300,795
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 154,584 | 7,314
|  | 154,584 | 7,314
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 63,781 | 46,022
| Other creditors | 46,183 | 67,168
| Accruals and deferred income | 7,200 | 7,200
|  | 117,164 | 120,390
9. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £63,310 (2024 - £51,583). Contributions totalling £12,740 (2024 - £11,263) were payable to the fund at the balance sheet date and are included in creditors.
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