Company No: 07626106 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Donald James Inglis
	Martin Christopher Jones
	John Richard Richardson
	Stuart Taylor

SECRETARY

Penelope Richardson

REGISTERED OFFICE	20c Main Street
	Garforth
	Leeds
	LS25 1AA
	United Kingdom

COMPANY NUMBER

07626106 (England and Wales)

CHARTERED ACCOUNTANTS	Inglis Chartered Accountants
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	463,918		450,086
Tangible assets	4	45,039		52,651
		508,957		502,737
Current assets
Stocks	5	6,811		6,656
Debtors	6	213,477		235,779
Cash at bank and in hand	7	256,603		164,735
		476,891		407,170
Creditors: amounts falling due within one year	8	( 192,627)		( 153,861)
Net current assets		284,264		253,309
Total assets less current liabilities		793,221		756,046
Creditors: amounts falling due after more than one year	9	( 10,779)		( 7,716)
Net assets		782,442		748,330
Capital and reserves
Called-up share capital	10	100		100
Revaluation reserve		80,000		80,000
Profit and loss account		702,342		668,230
Total shareholders' funds		782,442		748,330

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Fusion eCare Solutions Ltd (registered number: 07626106) were approved and authorised for issue by the Board of Directors on 02 July 2026. They were signed on its behalf by:

Martin Christopher Jones Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Fusion eCare Solutions Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 20c Main Street, Garforth, Leeds, LS25 1AA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	5 years straight line
Other intangible assets	10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	14		12

3. Intangible assets

	Goodwill		Other intangible assets		Total
	£		£		£
Cost
At 01 August 2024	60,000		867,675		927,675
Additions	0		67,522		67,522
At 31 July 2025	60,000		935,197		995,197
Accumulated amortisation
At 01 August 2024	60,000		417,589		477,589
Charge for the financial year	0		53,690		53,690
At 31 July 2025	60,000		471,279		531,279
Net book value
At 31 July 2025	0		463,918		463,918
At 31 July 2024	0		450,086		450,086

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 August 2024	96,063		96,063
Additions	13,587		13,587
Disposals	( 6,772)		( 6,772)
At 31 July 2025	102,878		102,878
Accumulated depreciation
At 01 August 2024	43,412		43,412
Charge for the financial year	14,427		14,427
At 31 July 2025	57,839		57,839
Net book value
At 31 July 2025	45,039		45,039
At 31 July 2024	52,651		52,651

5. Stocks

	2025		2024
	£		£
Stocks	6,811		6,656

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

6. Debtors

	2025		2024
	£		£
Trade debtors	97,899		121,391
Other debtors	115,578		114,388
	213,477		235,779

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	256,603		164,735

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	24,020		10,705
Trade creditors	66,717		46,766
Other taxation and social security	82,643		79,833
Other creditors	19,247		16,557
	192,627		153,861

9. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	10,779		7,716

There are no amounts included above in respect of which any security has been given by the small entity.

10. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
51 A ordinary shares of £ 1.00 each	51		51
24 B ordinary shares of £ 1.00 each	24		24
25 C ordinary shares of £ 1.00 each	25		25
1 D ordinary share of £ 1.00	1		1
1 E ordinary share of £ 1.00	1		1
	102		102