Caseware UK (AP4) 2025.0.111 2025.0.111 Turnover represents the fair value of consideration receivable for services provided in the ordinary course of business, net of discounts, rebates, and value added tax. The Company derives its income primarily from: Trauma-informed homes; and Behavioural change programmes. Turnover is recognised when (or as) the Company satisfies its performance obligations under contractual arrangements with customers, and when it is probable that the economic benefits associated with the transaction will flow to the Company and the amount of revenue can be measured reliably. Trauma-Informed Homes Contracts Income from trauma-informed homes projects, typically commissioned by local authorities or other placing bodies, is recognised over time as the related care and support services are delivered. Where agreements specify a daily or weekly placement fee, revenue is recognised on a straight-line basis over the placement period, reflecting the continuous transfer of care services to the service user. Additional fees such as enhanced support or one-off services, are recognised in the period in which the related services are provided. Where funding is contingent on occupancy or delivery milestones, turnover is recognised only when the relevant conditions have been satisfied. Behavioural Change Programmes Income from behavioural change programmes is recognised over the period in which the programme is delivered, based on the stage of completion of the service at the reporting date. For programmes delivered over a fixed term, turnover is recognised on a time-apportioned basis unless there is evidence that another method better reflects the pattern of service delivery. Where agreements include distinct performance obligations such as assessment, intervention delivery, and follow-up, consideration is allocated to each component and recognised as each obligation is fulfilled. Fees contingent on outcomes or participant completion are recognised only when the outcome criteria are met and receipt is considered probable. Deferred and Accrued Income Income received in advance of service delivery is recognised as deferred income within creditors and released to turnover as the services are provided. Income earned but not yet invoiced at the reporting date is recognised as accrued income within debtors. Turnover represents the fair value of consideration receivable for services provided in the ordinary course of business, net of discounts, rebates, and value added tax. The Company derives its income primarily from: Trauma-informed homes; and Behavioural change programmes. Turnover is recognised when (or as) the Company satisfies its performance obligations under contractual arrangements with customers, and when it is probable that the economic benefits associated with the transaction will flow to the Company and the amount of revenue can be measured reliably. Trauma-Informed Homes Contracts Income from trauma-informed homes projects, typically commissioned by local authorities or other placing bodies, is recognised over time as the related care and support services are delivered. Where agreements specify a daily or weekly placement fee, revenue is recognised on a straight-line basis over the placement period, reflecting the continuous transfer of care services to the service user. Additional fees such as enhanced support or one-off services, are recognised in the period in which the related services are provided. Where funding is contingent on occupancy or delivery milestones, turnover is recognised only when the relevant conditions have been satisfied. Behavioural Change Programmes Income from behavioural change programmes is recognised over the period in which the programme is delivered, based on the stage of completion of the service at the reporting date. For programmes delivered over a fixed term, turnover is recognised on a time-apportioned basis unless there is evidence that another method better reflects the pattern of service delivery. Where agreements include distinct performance obligations such as assessment, intervention delivery, and follow-up, consideration is allocated to each component and recognised as each obligation is fulfilled. Fees contingent on outcomes or participant completion are recognised only when the outcome criteria are met and receipt is considered probable. Deferred and Accrued Income Income received in advance of service delivery is recognised as deferred income within creditors and released to turnover as the services are provided. 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Registered number: 15471624 Interventions Alliance Ltd Financial statements Information for filing with the registrar For the Year Ended 31 March 2026
Interventions Alliance Ltd Registered number: 15471624 Balance Sheet As at 31 March 2026
|  |  |  | As restated
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | 9,980 |  | -
Tangible assets | 6 |  | 54,309 |  | -
|  |  | 64,289 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 724,435 |  | 298,050 |
Cash at bank and in hand |  | 308,389 |  | 169,272 |
|  | 1,032,824 |  | 467,322 |
Creditors: amounts falling due within one year | 8 | (902,625) |  | (306,452) |
Net current assets |  |  | 130,199 |  | 160,870
Total assets less current liabilities |  |  | 194,488 |  | 160,870
Creditors: amounts falling due after more than one year | 9 |  | (75,000) |  | (100,000)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (16,072) |  | -
Net assets |  |  | 103,416 |  | 60,870
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 103,316 |  | 60,770
|  |  | 103,416 |  | 60,870
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:
S. Binning
Director
Date: 4 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 1
Interventions Alliance Ltd Registered number: 15471624 Balance Sheet (continued) As at 31 March 2026 Page 2
Interventions Alliance Ltd Notes to the Financial Statements For the Year Ended 31 March 2026
1. | General information
Interventions Alliance Limited (company number 15471624) is a private company limited by shares and incorporated in England and Wales. Its registered office is Office 8 Waterman House, 1 Lord Street, Gravesend, Kent, England, DA12 1AW. 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 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
The Directors have assessed the Company’s ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. In making this assessment, the Directors have considered the Company’s current financial position, cash flow forecasts and projected trading performance. The forecasts prepared for the period under review indicate that the Company will continue to operate and meet its liabilities as they fall due. At the balance sheet date the Company had net assets of £103,416, including cash balances of £308,389. The Company also has access to an existing funding facility, of which only a small proportion was utilised at the year end. In assessing the availability of this facility, the Directors have made enquiries of the private funding provider and have received confirmation that sufficient resources are available to continue providing funding in accordance with the existing arrangements. Based on this assessment, the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.
| 2.3 | Revenue recognition
Turnover represents the fair value of consideration receivable for services provided in the ordinary course of business, net of discounts, rebates, and value added tax. The Company derives its income primarily from: ∙Trauma-informed homes; and ∙Behavioural change programmes. Turnover is recognised when (or as) the Company satisfies its performance obligations under contractual arrangements with customers, and when it is probable that the economic benefits associated with the transaction will flow to the Company and the amount of revenue can be measured reliably. Trauma-Informed Homes Contracts Income from trauma-informed homes projects, typically commissioned by local authorities or other placing bodies, is recognised over time as the related care and support services are delivered. Where agreements specify a daily or weekly placement fee, revenue is recognised on a straight-line basis over the placement period, reflecting the continuous transfer of care services to the service user. Additional fees such as enhanced support or one-off services, are recognised in the period in which the related services are provided. Where funding is contingent on occupancy or delivery milestones, turnover is recognised only when the relevant conditions have been satisfied. Page 3
Interventions Alliance Ltd Notes to the Financial Statements For the Year Ended 31 March 2026 2. Accounting policies (continued)
| 2.3 | Revenue recognition (continued)
Behavioural Change Programmes Income from behavioural change programmes is recognised over the period in which the programme is delivered, based on the stage of completion of the service at the reporting date. For programmes delivered over a fixed term, turnover is recognised on a time-apportioned basis unless there is evidence that another method better reflects the pattern of service delivery. Where agreements include distinct performance obligations such as assessment, intervention delivery, and follow-up, consideration is allocated to each component and recognised as each obligation is fulfilled. Fees contingent on outcomes or participant completion are recognised only when the outcome criteria are met and receipt is considered probable. Deferred and Accrued Income Income received in advance of service delivery is recognised as deferred income within creditors and released to turnover as the services are provided. Income earned but not yet invoiced at the reporting date is recognised as accrued income within debtors.
| 2.4 | 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.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. The estimated useful lives range as follows:
|  |  |  | Database and software | - | 5 | years
| 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. Page 4
Interventions Alliance Ltd Notes to the Financial Statements For the Year Ended 31 March 2026 2. Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
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. The estimated useful lives range as follows:
|  |  |  | Fixtures and fittings | - | 5 | - | 10 | years
|  |  |  | Office equipment | - | 4 |  |  | years
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 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.9 | 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. The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and financial liabilities such as trade and other debtors, cash and cash equivalents, and trade and other creditors. The Company has determined that the effect of discounting and the application of the effective interest method is not material. Accordingly, financial assets are measured at the undiscounted amount of the consideration receivable, and financial liabilities are measured at the undiscounted amount of the obligation.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The application of the revenue recognition policy requires management to exercise judgement in determining the stage of completion of contracts, the identification of performance obligations, and the probability of receipt of consideration, particularly where funding is conditional. Management has exercised judgement in concluding that the impact of financing elements, including discounting and the use of the effective interest method, is not material to the financial statements. This assessment is based on the short-term nature of the company’s financial instruments and the absence of significant financing components.
4. | Employees
| The average monthly number of employees, including directors, during the year was 131 (2025 -28).
Page 5
Interventions Alliance Ltd Notes to the Financial Statements For the Year Ended 31 March 2026
5. | Intangible assets
|  | Database and software
|  | £
| Cost |
| Additions | 10,652
| At 31 March 2026 | 10,652
| Amortisation |
| Charge for the year on owned assets | 672
| At 31 March 2026 | 672
| Net book value |
| At 31 March 2026 | 9,980
| At 31 March 2025 | -
6. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost |  |  |
| Additions | 19,230 | 40,868 | 60,098
| At 31 March 2026 | 19,230 | 40,868 | 60,098
| Depreciation |  |  |
| Charge for the year on owned assets | 507 | 5,282 | 5,789
| At 31 March 2026 | 507 | 5,282 | 5,789
| Net book value |  |  |
| At 31 March 2026 | 18,723 | 35,586 | 54,309
| At 31 March 2025 | - | - | -
Page 6
Interventions Alliance Ltd Notes to the Financial Statements For the Year Ended 31 March 2026
7. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 370,902 | -
| Other debtors | 4,626 | 660
| Prepayments and accrued income | 348,907 | 297,390
|  | 724,435 | 298,050
8. | Creditors: Amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 187,796 | 58,159
| Other taxation and social security | 354,737 | 68,111
| Other creditors | 2,301 | 15,000
| Accruals and deferred income | 357,791 | 165,182
|  | 902,625 | 306,452
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Investment loan | 75,000 | 100,000
| The investment loan is an unsecured, interest-free loan from a third party, repayable within 5 years.
Page 7
Interventions Alliance Ltd Notes to the Financial Statements For the Year Ended 31 March 2026
10. | Prior period adjustment
During the year, the directors identified certain presentation and classification errors within the comparative figures for the period ended 31 March 2025. Accordingly, the comparative information has been restated to improve consistency with the nature of the underlying transactions and to provide more appropriate presentation under FRS 102 Section 1A. The adjustments made to the comparative figures are as follows: ∙Turnover has been reduced by £121,700. Of this amount, £22,989 has been amount reclassified to other operating income and £98,711 against staff costs. The other operating income reclassification relates to management fees receivable, and sundry income, which are not considered income arising from the principal delivery of contracts and programmes. The staff cost reclassification relates to an internal departmental categorisation of staff costs which was previously incorrectly presented within turnover. ∙Cost of sales has been increased by £71,738 following the reclassification of premises-related expenditure previously included within administrative expenses. The costs relate directly to the delivery of contracts and programmes and are therefore more appropriately presented within cost of sales. ∙Deferred income and accrued income have each been increased by £92,887 to correct the previous netting-off of deferred funding balances against accrued funding income. The gross presentation more appropriately reflects the underlying assets and liabilities at the reporting date. These adjustments have no impact on the operating profit for the prior period or on net assets.
11. | Pension commitments
Interventions Alliance operates a defined contribution pension scheme. The pension charge represents amounts payable by the organisation to the fund in respect of the year. The assets of the pension fund are held separately from the organisation in independently administered funds. At the balance sheet date there were no unpaid pension contributions.
12. | Commitments under operating leases
| At 31 March 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 265,020 | -
| Later than 1 year and not later than 5 years | 1,060,080 | -
|  | 1,325,100 | -
13. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2026 was unqualified. The audit report was signed on 4 June 2026 by Allan Hickie BSc FCA (Senior statutory auditor) on behalf of UHY Hacker Young.
Page 8