Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2024-07-01 false No description of principal activity 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11410009 2024-07-01 2025-06-30 11410009 2023-07-01 2024-06-30 11410009 2025-06-30 11410009 2024-06-30 11410009 c:Director1 2024-07-01 2025-06-30 11410009 d:OfficeEquipment 2024-07-01 2025-06-30 11410009 d:OfficeEquipment 2025-06-30 11410009 d:OfficeEquipment 2024-06-30 11410009 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 11410009 d:ComputerEquipment 2024-07-01 2025-06-30 11410009 d:ComputerEquipment 2025-06-30 11410009 d:ComputerEquipment 2024-06-30 11410009 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 11410009 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 11410009 d:CurrentFinancialInstruments 2025-06-30 11410009 d:CurrentFinancialInstruments 2024-06-30 11410009 d:Non-currentFinancialInstruments 2025-06-30 11410009 d:Non-currentFinancialInstruments 2024-06-30 11410009 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 11410009 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 11410009 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 11410009 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 11410009 d:ShareCapital 2025-06-30 11410009 d:ShareCapital 2024-06-30 11410009 d:RetainedEarningsAccumulatedLosses 2025-06-30 11410009 d:RetainedEarningsAccumulatedLosses 2024-06-30 11410009 c:OrdinaryShareClass1 2024-07-01 2025-06-30 11410009 c:OrdinaryShareClass1 2025-06-30 11410009 c:OrdinaryShareClass1 2024-06-30 11410009 c:FRS102 2024-07-01 2025-06-30 11410009 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 11410009 c:FullAccounts 2024-07-01 2025-06-30 11410009 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11410009 d:WithinOneYear 2025-06-30 11410009 d:WithinOneYear 2024-06-30 11410009 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 11410009 ASCEND CARE LIMITED UNAUDITED DIRECTOR'S REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
ASCEND CARE LIMITED REGISTERED NUMBER: 11410009 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,959 |  | 535
|  |  | 1,959 |  | 535
Current assets |  |  |  |  |
Stocks | 5 | - |  | 1,628 |
Debtors: amounts falling due within one year | 6 | 990 |  | 12,980 |
Cash at bank and in hand |  | 3,086 |  | 4,252 |
|  | 4,076 |  | 18,860 |
Creditors: amounts falling due within one year | 7 | (315,513) |  | (173,585) |
Net current liabilities |  |  | (311,437) |  | (154,725)
Total assets less current liabilities |  |  | (309,478) |  | (154,190)
Creditors: amounts falling due after more than one year | 8 |  | (1,008,200) |  | (990,177)
Net liabilities |  |  | (1,317,678) |  | (1,144,367)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | (1,317,778) |  | (1,144,467)
|  |  | (1,317,678) |  | (1,144,367)
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 his 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. Page 1
ASCEND CARE LIMITED REGISTERED NUMBER: 11410009 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P Unni
Director
Date: 6 March 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
ASCEND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Ascend Care Limited is a private Company, limited by shares, incorporated in England and Wales, registration number 11410009. The address of its registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | Going concern
As shown by the financial statements the liabilities of the company exceed its assets. The Company is reliant on external loans and a loan from the director. The director has confirmed that he can financially support the Company for a period of at least 12 months from the date of approving these financial statements. On this basis the director believes that the going concern basis is appropriate.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | 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 for services during the year, excluding discounts, rebates, value added tax and other sales taxes.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
ASCEND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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% |
|  |  |  | Computer equipment | - | 33% |
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.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | 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.
| 2.10 | 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. Page 4
ASCEND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.11 | 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.
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
ASCEND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 July 2024 | 15,058 | 7,614 | 22,672
| Additions | - | 1,999 | 1,999
| Disposals | (14,433) | (2,483) | (16,916)
| At 30 June 2025 | 625 | 7,130 | 7,755
| Depreciation |  |  |
| At 1 July 2024 | 15,017 | 7,120 | 22,137
| Charge for the year on owned assets | 41 | 502 | 543
| Disposals | (14,433) | (2,451) | (16,884)
| At 30 June 2025 | 625 | 5,171 | 5,796
| Net book value |  |  |
| At 30 June 2025 | - | 1,959 | 1,959
| At 30 June 2024 | 41 | 494 | 535
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | - | 1,628
|  | - | 1,628
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 6,813
| Prepayments and accrued income | 990 | 4,138
| Tax recoverable | - | 2,029
|  | 990 | 12,980
Page 6
ASCEND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 98,255 | 95,268
| Trade creditors | 2,345 | 7,718
| Other taxation and social security | 2,669 | 1,171
| Other creditors | 209,541 | 61,295
| Accruals and deferred income | 2,703 | 8,133
|  | 315,513 | 173,585
| As at 30 June 2025 the Company has two loans, both are unsecured and subordinated in favour of third party creditors. Other loans consist of a principal loan amount of £98,255 plus accrued interest. A £209,541 directors loan is included in other creditors.
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 1,008,200 | 990,177
|  | 1,008,200 | 990,177
| Other creditors relate to amounts due to the director. This amount is unsecured and subordinated in favour of third party creditors.
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary Share shares of £1.00 each | 100 | 100
10. | 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 £1,095 (2024: £2,316). Contributions totalling £Nil (2024: £487) were payable to the fund at the balance sheet date and are included in creditors. Page 7
ASCEND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
11. | Commitments under operating leases
| At 30 June 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | - | 7,008
|  | - | 7,008
12. | Related party transactions
| During the year the director maintained a loan account with the Company. At the year end the Company owed the Director £1,217,741 (2024: £1,050,985). The loan incurs interest of base rate + 3% per annum, is unsecured and shown within other creditors.
Page 8