Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-01-01 true No description of principal activity false false true 15 13 NI034416 2025-01-01 2025-12-31 NI034416 2024-01-01 2024-12-31 NI034416 2025-12-31 NI034416 2024-12-31 NI034416 c:Director13 2025-01-01 2025-12-31 NI034416 d:ComputerEquipment 2025-01-01 2025-12-31 NI034416 d:ComputerEquipment 2025-12-31 NI034416 d:ComputerEquipment 2024-12-31 NI034416 d:CurrentFinancialInstruments 2025-12-31 NI034416 d:CurrentFinancialInstruments 2024-12-31 NI034416 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 NI034416 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 NI034416 d:RetainedEarningsAccumulatedLosses 2025-12-31 NI034416 d:RetainedEarningsAccumulatedLosses 2024-12-31 NI034416 c:FRS102 2025-01-01 2025-12-31 NI034416 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 NI034416 c:FullAccounts 2025-01-01 2025-12-31 NI034416 c:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 NI034416 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: NI034416 INDEPENDENT HEALTH AND CARE PROVIDERS (NI) (A Company Limited by Guarantee) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
INDEPENDENT HEALTH AND CARE PROVIDERS (NI) (A Company Limited by Guarantee) CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 5
INDEPENDENT HEALTH AND CARE PROVIDERS (NI) (A Company Limited by Guarantee) REGISTERED NUMBER: NI034416 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | 236,303 |  | 195,667 |
|  | 236,303 |  | 195,667 |
Creditors: amounts falling due within one year |  | (14,104) |  | (11,995) |
Net current assets |  |  | 222,199 |  | 183,672
Total assets less current liabilities |  |  | 222,199 |  | 183,672
Net assets |  |  | 222,199 |  | 183,672
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 222,199 |  | 183,672
|  |  | 222,199 |  | 183,672
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 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 by:
C O'Neill
Director
Date: 3 June 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
INDEPENDENT HEALTH AND CARE PROVIDERS (NI) (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Independent Health and Care Providers (NI) Limited is a company limited by guarantee, incorporated in Northern Ireland under company registration number NI034416. The company's registered office is situated at Suite 2.06 Custom House, Custom House Square, Co Antrim, Belfast, BT1 3ET. The company's principal business activity is that of providing a forum through which the proprietors of the company can promote and make representation of their common interests. 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 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:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | 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. Page 2
INDEPENDENT HEALTH AND CARE PROVIDERS (NI) (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
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 | - | 33% | 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.
| 2.4 | 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.
| 2.5 | 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. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2024 - 13).
Page 3
INDEPENDENT HEALTH AND CARE PROVIDERS (NI) (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 1,327
| At 31 December 2025 | 1,327
| Depreciation |
| At 1 January 2025 | 1,327
| At 31 December 2025 | 1,327
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | -
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 236,303 | 195,667
|  | 236,303 | 195,667
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 14,104 | 11,995
|  | 14,104 | 11,995
7. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation. Page 4
INDEPENDENT HEALTH AND CARE PROVIDERS (NI) (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Controlling party
The ultimate controlling party of the company are the board of directors.
Page 5