REGISTERED NUMBER: 02743997 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Care Micro Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

T Smith

D J Kilburn

Secretary:

J Sloan

Registered office:

Unit 26, Cayley Court

Hopper Hill Road

Eastfield

Scarborough

North Yorkshire

YO11 3YJ

Registered number:

02743997 (England and Wales)

Accountants:

Ashby Berry Coulsons Ltd

2 Belgrave Crescent

Scarborough

North Yorkshire

YO11 1UB

Fixed assets

Tangible assets

4

10,368

13,715

Current assets

Stocks

10,000

15,699

Debtors

5

188,050

165,707

Cash at bank and in hand

43,454

69,234

241,504

250,640

Creditors

Amounts falling due within one year

6

103,086

95,422

Net current assets

138,418

155,218

Total assets less current liabilities

148,786

168,933

Creditors

Amounts falling due after more than one year

7

8,075

9,170

Net assets

140,711

159,763

Capital and reserves

Called up share capital

9

1,000

1,000

Retained earnings

10

139,711

158,763

Shareholders' funds

140,711

159,763

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 18 June 2026 and were signed on its behalf by:

T Smith - Director

1.	Statutory information

Care Micro Systems 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 8 (2024 - 8 ) .

4.	Tangible fixed assets

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Cost

At 1 October 2024

and 30 September 2025

160,355

23,495

183,850

Depreciation

At 1 October 2024

159,440

10,695

170,135

Charge for year

147

3,200

3,347

At 30 September 2025

159,587

13,895

173,482

Net book value

At 30 September 2025

768

9,600

10,368

At 30 September 2024

915

12,800

13,715

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

90,764

69,761

Other debtors

97,286

95,946

188,050

165,707

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

54

45

Hire purchase contracts (see note 8)

1,123

1,150

Payments on account

18,977

18,086

Trade creditors

54,646

25,028

Taxation and social security

23,326

23,883

Other creditors

4,960

27,230

103,086

95,422

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts (see note 8)

8,075

9,170

8.	Leasing agreements

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

1,123

1,150

Between one and five years

8,075

9,170

9,198

10,320

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.

Reserves

Retained

earnings

£

At 1 October 2024

158,763

Deficit for the year

(19,052

)

At 30 September 2025

139,711

11.	Related party disclosures

During the year, the company gave an interest free loan with no specific repayment terms to its parent company, Yorkshire IT Holdings Ltd. The amount outstanding at the balance sheet date was £95,851 (2024 -£95,276).

12.	Ultimate controlling party

The company is wholly owned by Yorkshire IT Holdings Ltd.