Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 true false 2024-11-01 1 1 No description of principal activity true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12099571 2024-11-01 2025-10-31 12099571 2023-11-01 2024-10-31 12099571 2025-10-31 12099571 2024-10-31 12099571 c:Director1 2024-11-01 2025-10-31 12099571 d:CurrentFinancialInstruments 2025-10-31 12099571 d:CurrentFinancialInstruments 2024-10-31 12099571 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 12099571 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 12099571 d:ShareCapital 2025-10-31 12099571 d:ShareCapital 2024-10-31 12099571 d:RetainedEarningsAccumulatedLosses 2025-10-31 12099571 d:RetainedEarningsAccumulatedLosses 2024-10-31 12099571 c:FRS102 2024-11-01 2025-10-31 12099571 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12099571 c:FullAccounts 2024-11-01 2025-10-31 12099571 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12099571 2 2024-11-01 2025-10-31 12099571 6 2024-11-01 2025-10-31 12099571 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 12099571 VISIONCARE HOLDINGS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
VISIONCARE HOLDINGS LTD REGISTERED NUMBER: 12099571 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3,777,959 |  | 3,432,183
|  |  | 3,777,959 |  | 3,432,183
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,141,137 |  | 573,630 |
Current asset investments | 6 | 119,421 |  | 67,199 |
Cash at bank and in hand |  | 2,006,052 |  | 2,268,033 |
|  | 3,266,610 |  | 2,908,862 |
Creditors: amounts falling due within one year | 7 | (29,394) |  | (31,334) |
Net current assets |  |  | 3,237,216 |  | 2,877,528
Total assets less current liabilities |  |  | 7,015,175 |  | 6,309,711
Net assets |  |  | 7,015,175 |  | 6,309,711
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 7,015,075 |  | 6,309,611
|  |  | 7,015,175 |  | 6,309,711
Page 1
VISIONCARE HOLDINGS LTD REGISTERED NUMBER: 12099571 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The director considers 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 director acknowledges his 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 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:
Dr G Young
Director
Date: 7 July 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
VISIONCARE HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Visioncare Holdings Ltd (registered number 12099571) is a private company, limited by shares and incorporated in England and Wales. The registered office address is Craven House, West Street, Farnham, Surrey, GU9 7EN. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | Exemption from preparing consolidated financial statements
The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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. Page 3
VISIONCARE HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Taxation
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 reporting date in the countries where the Company operates and generates income.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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. Page 4
VISIONCARE HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.11 | 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. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 5
VISIONCARE HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies | Listed investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2024 | 567,100 | 2,865,083 | 3,432,183
| Additions | - | 744,384 | 744,384
| Disposals | - | (728,612) | (728,612)
| Revaluations | - | 330,004 | 330,004
| At 31 October 2025 | 567,100 | 3,210,859 | 3,777,959
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,137,478 | 567,480
| Prepayments and accrued income | 3,659 | 6,150
|  | 1,141,137 | 573,630
Page 6
VISIONCARE HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 119,421 | 67,199
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,500 | 1,500
| Corporation tax | 26,394 | 28,334
| Accruals and deferred income | 1,500 | 1,500
|  | 29,394 | 31,334
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