Company registration number 04358151 (England and Wales)
AKA CASE MANAGEMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
AKA CASE MANAGEMENT LIMITED
COMPANY INFORMATION
Directors
A M Rose
D H Abernethy
Company number
04358151
Registered office
7 College Street
Nottingham
NG1 5AQ
Accountants
UHY Hacker Young
14 Park Row
Nottingham
NG1 6GR
Bankers
Metro Bank
One Southampton Row
London
WC1B 5HA
AKA CASE MANAGEMENT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
AKA CASE MANAGEMENT LIMITED
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,227
9,816
Current assets
Debtors
4
1,040,871
1,013,630
Cash at bank and in hand
59,738
117,726
1,100,609
1,131,356
Creditors: amounts falling due within one year
5
(208,003)
(251,249)
Net current assets
892,606
880,107
Total assets less current liabilities
899,833
889,923
Creditors: amounts falling due after more than one year
6
-
0
(41,666)
Provisions for liabilities
(1,410)
(2,049)
Net assets
898,423
846,208
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
898,323
846,108
Total equity
898,423
846,208
AKA CASE MANAGEMENT LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2025
31 May 2025
- 2 -

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 December 2025 and are signed on its behalf by:
A M Rose
D H Abernethy
Director
Director
Company registration number 04358151 (England and Wales)
AKA CASE MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

AKA Case Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 College Street, Nottingham, NG1 5AQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for the provision of rehabilitation services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
20% straight line
Computer equipment
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

1.5
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held.

1.6
Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

AKA CASE MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

1.7
Equity instruments

Share Capital issued by the company is recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

AKA CASE MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
36
48
3
Tangible fixed assets
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
Cost
At 1 June 2024
17,983
62,036
80,019
Additions
-
0
4,066
4,066
At 31 May 2025
17,983
66,102
84,085
Depreciation and impairment
At 1 June 2024
14,128
56,075
70,203
Depreciation charged in the year
1,992
4,663
6,655
At 31 May 2025
16,120
60,738
76,858
Carrying amount
At 31 May 2025
1,863
5,364
7,227
At 31 May 2024
3,855
5,961
9,816
AKA CASE MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
232,858
199,929
Amounts owed by group undertakings
791,059
788,999
Other debtors
16,954
24,702
1,040,871
1,013,630
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
38,147
44,625
Taxation and social security
72,260
77,458
Other creditors
97,596
129,166
208,003
251,249
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
41,666
7
Parent company

The parent company is AKA CM Holdings Ltd, a company registered in England and Wales. The registered office is 7 College Street, Nottingham, United Kingdom, NG1 5AQ

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