IRIS Accounts Production v26.1.0.640 09493978 Board of Directors 1.7.24 30.6.25 30.6.25 8.6.26 0 true false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09493978 2024-06-30 09493978 2025-06-30 09493978 2024-07-01 2025-06-30 09493978 2023-06-30 09493978 2023-07-01 2024-06-30 09493978 2024-06-30 09493978 ns15:EnglandWales 2024-07-01 2025-06-30 09493978 ns14:PoundSterling 2024-07-01 2025-06-30 09493978 ns10:Director1 2024-07-01 2025-06-30 09493978 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09493978 ns10:SmallEntities 2024-07-01 2025-06-30 09493978 ns10:Audited 2024-07-01 2025-06-30 09493978 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 09493978 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09493978 ns10:FullAccounts 2024-07-01 2025-06-30 09493978 ns10:Director2 2024-07-01 2025-06-30 09493978 ns10:Director3 2024-07-01 2025-06-30 09493978 ns10:Director4 2024-07-01 2025-06-30 09493978 ns10:CompanySecretary1 2024-07-01 2025-06-30 09493978 ns10:RegisteredOffice 2024-07-01 2025-06-30 09493978 ns5:CurrentFinancialInstruments 2025-06-30 09493978 ns5:CurrentFinancialInstruments 2024-06-30 09493978 ns5:Non-currentFinancialInstruments 2025-06-30 09493978 ns5:Non-currentFinancialInstruments 2024-06-30 09493978 ns5:ShareCapital 2025-06-30 09493978 ns5:ShareCapital 2024-06-30 09493978 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 09493978 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 09493978 ns5:PlantMachinery 2024-06-30 09493978 ns5:PlantMachinery 2024-07-01 2025-06-30 09493978 ns5:PlantMachinery 2025-06-30 09493978 ns5:PlantMachinery 2024-06-30 09493978 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 09493978 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 09493978 1 2024-07-01 2025-06-30

REGISTERED NUMBER: 09493978 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| THE IMAGING CENTRE ASSETS LIMITED |

THE IMAGING CENTRE ASSETS LIMITED (REGISTERED NUMBER: 09493978) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| THE IMAGING CENTRE ASSETS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | A A Kleanthous

| P Georgiou

| C Kleanthous

| N A V Kleanthous

| SECRETARY: | P Georgiou

| REGISTERED OFFICE: | 1 Kings Avenue

| London

| N21 3NA

| REGISTERED NUMBER: | 09493978 (England and Wales)

| INDEPENDENT AUDITORS: | Xeinadin Audit Limited

| Level 5A

| Maple House

| 149 Tottenham Court Road

| London

| W1T 7NF

THE IMAGING CENTRE ASSETS LIMITED (REGISTERED NUMBER: 09493978) |

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | - |  | 1,414,760 |  |

CURRENT ASSETS

Debtors | 5 | 602,042 |  | 676,455 |  |

Cash at bank | 4,852 |  | 242,881 |  |

606,894 |  | 919,336 |  |

CREDITORS

Amounts falling due within one year | 6 | 194,412 |  | 670,547 |  |

NET CURRENT ASSETS | 412,482 |  | 248,789 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 412,482 |  | 1,663,549 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (2,064,000 | ) |

PROVISIONS FOR LIABILITIES | - |  | (182,775 | ) |

NET ASSETS/(LIABILITIES) | 412,482 |  | (583,226 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 412,382 |  | (583,326 | ) |

SHAREHOLDERS' FUNDS | 412,482 |  | (583,226 | ) |

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

A A Kleanthous - Director

THE IMAGING CENTRE ASSETS LIMITED (REGISTERED NUMBER: 09493978) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| The Imaging Centre Assets Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The director regards the foreseeable future as no less than twelve months following the publication of its annual financial statements. The director has considered the company's balance sheet position as at the year end, its working capital forecasts and projections, taking account of reasonably possible changes in trading performance and the current state of its operating market, and are satisfied that the company's financial position is improving and will enable the company to remain in operational existence. In addition, the director and shareholder has agreed to provide continuing financial support as and when required to enable the company to continue in operational existence. Consequently, the director considers it to be appropriate to prepare the financial statements on the going concern basis.

| Preparation of consolidated financial statements

| The financial statements contain information about The Imaging Centre Assets Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Double A Group Ltd, The Hive London, Camrose Avenue, London, HA8 6AG.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future

| periods.

| There are no significant judgements or estimates involved in the preparation of the financial statements.

| Revenue

| Revenue comprises revenue recognised by the Company in respect of rental income earned during the Year.

| 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.

THE IMAGING CENTRE ASSETS LIMITED (REGISTERED NUMBER: 09493978) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Property, plant and equipment

| Property, plant and equipment 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:

| Plant and machinery - 10% straight line

| Depreciation is provided when assets are in use.

| 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.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to related parties.

| 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.

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 3 months..

| Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Debt instruments that are payable or receivable within one year, typically trade debtors and creditors,

| are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

| Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

THE IMAGING CENTRE ASSETS LIMITED (REGISTERED NUMBER: 09493978) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 2 ).

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

£ |

| COST

| At 1 July 2024 | 2,829,516 |  |

| Disposals | (2,829,516 | ) |

| At 30 June 2025 | - |  |

| DEPRECIATION

| At 1 July 2024 | 1,414,756 |  |

| Eliminated on disposal | (1,414,756 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 1,414,760 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 462,000 |  |

| Amounts owed by group undertakings | 602,000 |  | - |  |

| Other debtors | 42 |  | 214,455 |  |

602,042 |  | 676,455 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 76,380 |  | 76,380 |  |

| Trade creditors | - |  | 560,566 |  |

| Amounts owed to group undertakings | 118,032 |  | - |  |

| Taxation and social security | - |  | 33,601 |  |

194,412 |  | 670,547 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | - |  | 2,064,000 |  |

THE IMAGING CENTRE ASSETS LIMITED (REGISTERED NUMBER: 09493978) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Anthony Cowan BSc FCA (Senior Statutory Auditor)

| for and on behalf of Xeinadin Audit Limited

9. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Amount due to group undertakings are non-interest bearing repayable on demand.

10. | POST BALANCE SHEET EVENTS

| No significant events have occurred between the reporting date, 30 June 2025, and the date the financial statements were authorized for issue that would require adjustment to or disclosure in the financial statements.

11. | ULTIMATE CONTROLLING PARTY

| The Company is 100% owned subsidiary of TIC Medical Group Holdings Limited, a Company incorporated in the England and Wales, whose registered office is 1 Kings Avenue, London, United Kingdom, N21 3NA.

| The ultimate parent undertaking in which the Company's results are consolidated is Double A Group Ltd a private limited company registered in England and Wales. Copies of the consolidated Financial Statements of Double A Group Ltd can be obtained from the registered office at 1 Kings Avenue, London, United Kingdom, N21 3NA.

| The ultimate controlling party is A A Kleanthous.