Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false true true 2025-01-01 Sale of smart care systems 2 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11947902 2025-01-01 2025-12-31 11947902 2024-01-01 2024-12-31 11947902 2025-12-31 11947902 2024-12-31 11947902 c:Director1 2025-01-01 2025-12-31 11947902 d:ComputerEquipment 2025-01-01 2025-12-31 11947902 d:ComputerEquipment 2025-12-31 11947902 d:ComputerEquipment 2024-12-31 11947902 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11947902 d:CurrentFinancialInstruments 2025-12-31 11947902 d:CurrentFinancialInstruments 2024-12-31 11947902 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 11947902 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11947902 d:ShareCapital 2025-12-31 11947902 d:ShareCapital 2024-12-31 11947902 d:RetainedEarningsAccumulatedLosses 2025-12-31 11947902 d:RetainedEarningsAccumulatedLosses 2024-12-31 11947902 c:OrdinaryShareClass1 2025-01-01 2025-12-31 11947902 c:OrdinaryShareClass1 2025-12-31 11947902 c:FRS102 2025-01-01 2025-12-31 11947902 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11947902 c:FullAccounts 2025-01-01 2025-12-31 11947902 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11947902 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11947902 ASSURELINK COMPANY LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ASSURELINK COMPANY LTD
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
ASSURELINK COMPANY LTD REGISTERED NUMBER:11947902
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 479 |  | 708
Current assets |  |  |  |  |
Stocks |  | 1,710 |  | 1,710 |
Debtors: amounts falling due within one year | 5 | 682 |  | 555 |
Bank and cash balances |  | 1,193 |  | 1,728 |
|  | 3,585 |  | 3,993 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (396,364) |  | (352,680) |
Net current liabilities |  |  | (392,779) |  | (348,687)
Net liabilities |  |  | (392,300) |  | (347,979)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | (392,301) |  | (347,980)
|  |  | (392,300) |  | (347,979)
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. Page 1
ASSURELINK COMPANY LTD REGISTERED NUMBER:11947902
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The Company has opted not to file the statement of comprehensive income 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 11 June 2026.
A Cheung
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
ASSURELINK COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Assurelink Company Ltd is a private company limited by shares and incorporated in England & Wales, with its registered office and principal place of business at Thremhall Park, Start Hill, Bishops Stortford, Hertfordshire CM22 7WE. The principal activity of the company is that of the supply of home care systems. 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 | Going concern
The company made a loss in the year and has net current liabilities and net liabilities at the year end. The financial statements of the company have been prepared on a going concern basis, the validity of which is dependant on the continued support of the parent company. The director has obtained assurances from the parent company that funds will be made available to it so that it will be able to meet its financial obligations for at least twelve months from the date of approval of the financial statements.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of goods supplied during the year, exclusive of the value added tax and trade discounts. Turnover is recognised on the sale of goods when they are delivered, and the risks and rewards of ownership are substantially transferred to the customer.
| 2.4 | Taxation
Tax is recognised in the Statement of Comprehensive Income, 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. Page 3
ASSURELINK COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Taxation (continued)
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value. At each reporting 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 Statement of Comprehensive Income.
| 2.6 | Pensions
The company contributes to 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 the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
| 2.7 | Basic financial instruments
The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, and loans to or from related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Cash is represented by cash in hand and deposits with financial institutions. Page 4
ASSURELINK COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% |
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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
ASSURELINK COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 January 2025 | 919
| At 31 December 2025 | 919
| Depreciation |
| At 1 January 2025 | 211
| Charge for the year on owned assets | 230
| At 31 December 2025 | 441
| Net book value |
| At 31 December 2025 | 478
| At 31 December 2024 | 708
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 425 | 413
| Prepayments and accrued income | 257 | 142
|  | 682 | 555
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 262,522 | 262,522
| Other creditors | 130,171 | 85,935
| Accruals and deferred income | 3,671 | 4,223
|  | 396,364 | 352,680
Page 6
ASSURELINK COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 Ordinary share of £1 | 1 | 1
8. | Pension commitments
The company contributes to a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £863 (2024 - £638). Contributions totalling Nil (2024 - £121) were payable to the fund at the reporting date and are included in creditors.
9. | Controlling party
The immediate and ultimate parent company is Assurelink Ltd, a company registered in Hong Kong.
Page 7