Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-28 2025-06-28 2024-06-29 false The principal activity of the company continued to be that of technology specialists with a focus on future audio visual, video conferencing and cloud based solutions.43 false 54 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. NI612900 2024-06-29 2025-06-28 NI612900 2023-01-01 2024-06-28 NI612900 2025-06-28 NI612900 2024-06-28 NI612900 c:Director2 2024-06-29 2025-06-28 NI612900 c:Director3 2024-06-29 2025-06-28 NI612900 d:Buildings d:LongLeaseholdAssets 2024-06-29 2025-06-28 NI612900 d:Buildings d:LongLeaseholdAssets 2025-06-28 NI612900 d:Buildings d:LongLeaseholdAssets 2024-06-28 NI612900 d:FurnitureFittings 2024-06-29 2025-06-28 NI612900 d:FurnitureFittings 2025-06-28 NI612900 d:FurnitureFittings 2024-06-28 NI612900 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-29 2025-06-28 NI612900 d:OfficeEquipment 2024-06-29 2025-06-28 NI612900 d:OfficeEquipment 2025-06-28 NI612900 d:OfficeEquipment 2024-06-28 NI612900 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-29 2025-06-28 NI612900 d:OwnedOrFreeholdAssets 2024-06-29 2025-06-28 NI612900 d:ComputerSoftware 2025-06-28 NI612900 d:ComputerSoftware 2024-06-28 NI612900 d:CurrentFinancialInstruments 2025-06-28 NI612900 d:CurrentFinancialInstruments 2024-06-28 NI612900 d:Non-currentFinancialInstruments 2025-06-28 NI612900 d:Non-currentFinancialInstruments 2024-06-28 NI612900 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-28 NI612900 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-28 NI612900 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-28 NI612900 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-28 NI612900 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-06-28 NI612900 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-28 NI612900 d:ShareCapital 2025-06-28 NI612900 d:ShareCapital 2024-06-28 NI612900 d:RetainedEarningsAccumulatedLosses 2025-06-28 NI612900 d:RetainedEarningsAccumulatedLosses 2024-06-28 NI612900 c:FRS102 2024-06-29 2025-06-28 NI612900 c:AuditExempt-NoAccountantsReport 2024-06-29 2025-06-28 NI612900 c:FullAccounts 2024-06-29 2025-06-28 NI612900 c:PrivateLimitedCompanyLtd 2024-06-29 2025-06-28 NI612900 4 2024-06-29 2025-06-28 NI612900 6 2024-06-29 2025-06-28 NI612900 d:ComputerSoftware d:OwnedIntangibleAssets 2024-06-29 2025-06-28 NI612900 e:PoundSterling 2024-06-29 2025-06-28 iso4217:GBP xbrli:pure

Registered number: NI612900 ISDM SOLUTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 JUNE 2025
ISDM SOLUTIONS LIMITED REGISTERED NUMBER: NI612900 BALANCE SHEET AS AT 28 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | 321,160 |  | 335,147
Tangible assets | 6 |  | 14,964 |  | 32,205
Investments |  |  | 2,363,694 |  | -
|  |  | 2,699,818 |  | 367,352
Current assets |  |  |  |  |
Stocks | 8 | 403,409 |  | 210,296 |
Debtors: amounts falling due within one year | 9 | 2,846,429 |  | 4,028,505 |
Cash at bank and in hand | 10 | 9,811 |  | 38,068 |
|  | 3,259,649 |  | 4,276,869 |
Creditors: amounts falling due within one year | 11 | (3,174,520) |  | (2,179,971) |
Net current assets |  |  | 85,129 |  | 2,096,898
Total assets less current liabilities |  |  | 2,784,947 |  | 2,464,250
Creditors: amounts falling due after more than one year | 12 |  | (421,039) |  | (108,333)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (2,926) |  | (5,049) |
|  |  | (2,926) |  | (5,049)
Net assets |  |  | 2,360,982 |  | 2,350,868
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 2,360,882 |  | 2,350,768
|  |  | 2,360,982 |  | 2,350,868
Page 1
ISDM SOLUTIONS LIMITED REGISTERED NUMBER: NI612900 BALANCE SHEET (CONTINUED) AS AT 28 JUNE 2025 The directors consider 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 directors acknowledge their 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 profit and loss account 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 on 26 June 2026.
Mr Rory Brannigan | Mrs Karen McWhirter
Director | Director
The notes on pages 3 to 14 form part of these financial statements. Page 2
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025
1. | General information
ISDM Solutions Limited is a private company limited by shares incorporated in Northern Ireland. The registered office is 10 Cromac Place, Belfast, Co. Antrim, Northern Ireland, BT7 2JB.
2. | Reporting period
The financial statements are for the year ended ended 28 June 2025. The previous period was for the 18 months to 28 June 2024. 3.Accounting policies
| 3.1 | 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:
| 3.2 | Exemption from preparing group financial statements
The company is a parent company that is exempt from the requirement to prepare consolidated financial statements by virtue of section 399 of the Companies Act 2006. The company and its subsidiary undertakings constitute a small group for the purposes of the small groups regime. These financial statements present information about the company as an individual undertaking and not about its group. Page 3
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 3.Accounting policies (continued)
| 3.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Monetary amounts in these financial statements are rounded to the nearest £. 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 3.4 | Going concern
During the year ended 28 June 2025 the company reported a loss before tax of £9,577. However, at the balance sheet date the company had net current assets of £85,129 and had net assets of £2,360,982. At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future as the company will be able to obtain support from the shareholders. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements. Page 4
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 3.Accounting policies (continued)
| 3.5 | Revenue
Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation. When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income. The company recognises revenue from the following major sources: • Sale of hardware • Sale of services The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows: Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 3.6 | 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.
| 3.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 3.8 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 5
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 3.Accounting policies (continued)
| 3.9 | 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.
| 3.10 | Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
| 3.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 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, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 6
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 3.Accounting policies (continued)
| 3.12 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 3.13 | 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. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases: NetSuite 2-8% Straight line Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
| 3.14 | 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, as follows:.
|  |  |  | Long-term leasehold property | - | 5% | Straight line
|  |  |  | Fixtures and fittings | - | 25% | Reducing balance
|  |  |  | Office equipment | - | 25% | Straight line
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. Page 7
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 3.Accounting policies (continued)
| 3.15 | Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
| 3.16 | 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 balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account 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 balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 3.17 | 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. Page 8
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025 3.Accounting policies (continued)
| 3.18 | 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.
| 3.19 | 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.
| 3.20 | 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.
| 3.21 | 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.
| 3.22 | Defined Contribution pension scheme
The company operates a defined contribution pension scheme. Contributions are recognised as an expense in the period in which they become payable.
4. | Employees
| The average monthly number of employees, including directors, during the year was 43 (2024 - 54).
Page 9
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025
5. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 29 June 2024 | 378,629
| At 28 June 2025 | 378,629
| Amortisation |
| At 29 June 2024 | 43,482
| Charge for the year on owned assets | 13,987
| At 28 June 2025 | 57,469
| Net book value |
| At 28 June 2025 | 321,160
| At 28 June 2024 | 335,147
Page 10
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025
6. | Tangible fixed assets
|  | Long-term leasehold property | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 29 June 2024 | 25,676 | 35,576 | 358,708 | 419,960
| At 28 June 2025 | 25,676 | 35,576 | 358,708 | 419,960
| Depreciation |  |  |  |
| At 29 June 2024 | 9,628 | 35,310 | 342,817 | 387,755
| Charge for the year on owned assets | 1,284 | 66 | 15,891 | 17,241
| At 28 June 2025 | 10,912 | 35,376 | 358,708 | 404,996
| Net book value |  |  |  |
| At 28 June 2025 | 14,764 | 200 | - | 14,964
| At 28 June 2024 | 16,048 | 266 | 15,891 | 32,205
7. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| Additions | 2,363,694
| At 28 June 2025 | 2,363,694
| During the year a related party debtor balance was converted into equity. This valuation has been shown at cost as the fair value is not readily available.
Page 11
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025
8. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 403,409 | 210,296
|  | 403,409 | 210,296
9. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,836,521 | 943,199
| Amounts owed by related parties | 832,605 | 2,876,729
| Other debtors | 29,212 | 55,880
| Prepayments and accrued income | 148,091 | 152,697
|  | 2,846,429 | 4,028,505
| All trade debtors are due within one year. All trade debtors are due within the company’s normal terms which varies depending on contract and product. Included in trade debtors are amounts of £114,615 (2024: £114,615) due from parties related by common directorship. The amounts are unsecured, interest free and repayable on demand. Included in amounts owed by related parties are amounts due from parties related by common directorship of £832,605 (2024: £2,876,729). The amounts are unsecured, interest free and repayable on demand. Included in other debtors are amounts due from directors of £14,100 (2024: £nil).
10. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 9,811 | 38,068
| Less: bank overdrafts | (458,047) | (283,272)
|  | (448,236) | (245,204)
Page 12
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025
11. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 458,047 | 283,272
| Bank loans | 268,127 | 75,493
| Trade creditors | 767,787 | 580,797
| Amounts owed to group undertakings | 275,427 | 414,348
| Corporation tax | 3,375 | 17,568
| Other taxation and social security | 176,009 | 231,733
| Other creditors | 18,252 | 65,847
| Accruals and deferred income | 1,207,496 | 510,913
|  | 3,174,520 | 2,179,971
| Amounts owed to group undertakings are unsecured, interest free and payable on demand. The repayment terms of trade creditors vary depending on contract terms agreed. All trade creditors are due within one year. Included in trade creditors is an amount of £5,441 (2024: £21,269) due from parties related by common directorship. The amounts are unsecured, interest free and payable on demand. Included in other creditors are amounts due to directors of £6,467 (2024: £2,367). There is also a debenture incorporating a fixed and floating charge over the assets of the company.
12. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 171,039 | 108,333
| Amounts owed to group undertakings | 250,000 | -
|  | 421,039 | 108,333
Page 13
ISDM SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025
13. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 268,127 | 75,493
|  | 268,127 | 75,493
| Amounts falling due 1-2 years |  |
| Bank loans | 171,039 | 108,333
|  | 171,039 | 108,333
|  | 439,166 | 183,826
| Loans with Barclays are secured by a legal charge over; the premises occupied by the company and its associated assets at 10 Cromac Place, Belfast, BT7 2JB. There are limited guarantees for £10,000 and £250,000 given by the directors. There is a limited guarantee given by the Department for Energy Security and Net Zero for £400,000.
14. | Related party transactions
| Included in trade debtors are amounts of £114,615 (2024: £114,615) due from parties related by common directorship. The amounts are unsecured, interest free and repayable on demand. Included in trade creditors is an amount of £5,441 (2024: £21,269) due from parties related by common directorship. The amounts are unsecured, interest free and payable on demand. Included in amounts owed by related parties are amounts due to related parties of £832,605 (2024: £2,876,729) related by common directorship. These amounts are unsecured, interest free and repayable on demand. Sales during the year ended 28 June 2025 with related parties, related through common directorship, were £160 (2024: £45,332). Purchases during the year ended 28 June 2025 with related parties, related through common directorship, were £104,140 (2024: £170,204). Included in other debtors are amounts owed from directors at the year end of £14,100 (2024: £nil). Included in other creditors are amounts due to directors at the year end of £6,467 (2024: £2,367). These balances are unsecured, interest free and payable on demand. During the year the directors made withdrawals of £135,000 and made repayments of £125,000. The maximum debtor balance throughout the year was £139,100.
Page 14