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Company Registration Number: 06455732 CARING TECHNOLOGY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
CARING TECHNOLOGY LIMITED REGISTERED NUMBER: 06455732 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3,028,748 |  | 3,028,748
|  |  | 3,028,748 |  | 3,028,748
Current assets |  |  |  |  |
Cash at bank and in hand |  | 439,727 |  | 426,319 |
|  | 439,727 |  | 426,319 |
Creditors: amounts falling due within one year | 5 | (9,408) |  | (6,219) |
Net current assets |  |  | 430,319 |  | 420,100
Total assets less current liabilities |  |  | 3,459,067 |  | 3,448,848
Net assets |  |  | 3,459,067 |  | 3,448,848
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 45,000 |  | 45,000
Capital redemption reserve |  |  | 55,000 |  | 55,000
Profit and loss account |  |  | 3,359,067 |  | 3,348,848
|  |  | 3,459,067 |  | 3,448,848
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 income and retained earnings 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 by:
Mr P Koose
Director
Date: 26 March 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
CARING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Caring Technology Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The company's registered office is Hinde House 26 Elswick East Terrace, Newcastle Upon Tyne, Tyne and Wear, NE4 7LJ. The financial statements are presented in sterling which is the functional currency of the company. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.4 | 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.
| 2.5 | 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 2
CARING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 3,028,748
| At 31 December 2025 | 3,028,748
| The investment is the cost of 100% of the issued shares of Specialist Alarm Services Limited (company number 01550516).
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 3,407 | 219
| Accruals and deferred income | 6,001 | 6,000
|  | 9,408 | 6,219
6. | Controlling party
The immediate parent undertaking is Sorb Industri AB, a company registered in Sweden. The ultimate parent undertaking is Carl Bennet AB, a company registered in Sweden. The ultimate controlling party is Carl Bennet. Page 3
CARING TECHNOLOGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 27 March 2026 by Michael Morris (Senior statutory auditor) on behalf of Armstrong Watson Audit Limited.
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