Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 false No description of principal activity 28 2024-11-01 23 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05221407 2024-11-01 2025-10-31 05221407 2023-11-01 2024-10-31 05221407 2025-10-31 05221407 2024-10-31 05221407 2023-11-01 05221407 c:Director1 2024-11-01 2025-10-31 05221407 d:Buildings 2024-11-01 2025-10-31 05221407 d:Buildings 2025-10-31 05221407 d:Buildings 2024-10-31 05221407 d:Buildings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 05221407 d:MotorVehicles 2024-11-01 2025-10-31 05221407 d:MotorVehicles 2025-10-31 05221407 d:MotorVehicles 2024-10-31 05221407 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 05221407 d:FurnitureFittings 2024-11-01 2025-10-31 05221407 d:FurnitureFittings 2025-10-31 05221407 d:FurnitureFittings 2024-10-31 05221407 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 05221407 d:OfficeEquipment 2024-11-01 2025-10-31 05221407 d:OfficeEquipment 2025-10-31 05221407 d:OfficeEquipment 2024-10-31 05221407 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 05221407 d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 05221407 d:CurrentFinancialInstruments 2025-10-31 05221407 d:CurrentFinancialInstruments 2024-10-31 05221407 d:Non-currentFinancialInstruments 2025-10-31 05221407 d:Non-currentFinancialInstruments 2024-10-31 05221407 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 05221407 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 05221407 d:Non-currentFinancialInstruments d:AfterOneYear 2025-10-31 05221407 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 05221407 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-10-31 05221407 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-10-31 05221407 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-10-31 05221407 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 05221407 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-10-31 05221407 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-10-31 05221407 d:ShareCapital 2025-10-31 05221407 d:ShareCapital 2024-10-31 05221407 d:ShareCapital 2023-11-01 05221407 d:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 05221407 d:RetainedEarningsAccumulatedLosses 2025-10-31 05221407 d:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 05221407 d:RetainedEarningsAccumulatedLosses 2024-10-31 05221407 d:RetainedEarningsAccumulatedLosses 2023-11-01 05221407 c:FRS102 2024-11-01 2025-10-31 05221407 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05221407 c:FullAccounts 2024-11-01 2025-10-31 05221407 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05221407 2 2024-11-01 2025-10-31 05221407 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 05221407 IMEDICARE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
IMEDICARE LIMITED REGISTERED NUMBER: 05221407 BALANCE SHEET AS AT 31 OCTOBER 2025
| 2025 | 2024
Note | £ | £
Fixed assets |  |  |
Tangible assets | 5 | 414,429 | 408,800
Current assets |  |  |
Stocks | 6 | 1,344,747 | 1,335,118
Debtors: amounts falling due within one year | 7 | 828,600 | 770,949
Cash at bank and in hand | 8 | 488,885 | 480,608
|  | 2,662,232 | 2,586,675
Creditors: amounts falling due within one year | 9 | (876,159) | (1,103,500)
Net current assets |  | 1,786,073 | 1,483,175
Total assets less current liabilities |  | 2,200,502 | 1,891,975
Creditors: amounts falling due after more than one year | 10 | (40,070) | (66,435)
Net assets |  | 2,160,432 | 1,825,540
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 2,160,332 | 1,825,440
|  | 2,160,432 | 1,825,540
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 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 22 June 2026.
................................................ Darren Breen
Director
Page 1
IMEDICARE LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 November 2023 | 100 | 1,374,000 | 1,374,100
Comprehensive income for the year |  |  |
Profit for the year | - | 731,190 | 731,190
Dividends: Equity capital | - | (279,750) | (279,750)
At 1 November 2024 | 100 | 1,825,440 | 1,825,540
Comprehensive income for the year |  |  |
Profit for the year | - | 671,892 | 671,892
Dividends: Equity capital | - | (337,000) | (337,000)
At 31 October 2025 | 100 | 2,160,332 | 2,160,432
| The notes on pages 3 to 10 form part of these financial statements.
Page 2
IMEDICARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Imedicare Limited is a private company limited by share capital, incorporated in England and Wales, registration number 05221407. The address of the registered office is 27 Rosemary Drive, Napsbury Park, London Colney, Herts, AL2 1UD. 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 financial statements have been prepared on a going concern basis as the director believe adequate resources exist to enable it to meet its working capital requirements for at least twelve months from approval of these financial statements.
| 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. Page 3
IMEDICARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | 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. Page 4
IMEDICARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.9 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.10 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |  | No Depreciation
|  |  |  | Motor vehicles | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 25% | Straight Line
|  |  |  | 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.
| 2.11 | 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.
| 2.12 | 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. Page 5
IMEDICARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.13 | 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.
| 2.14 | 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.
| 2.15 | Financial instruments
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 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. 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. Page 6
IMEDICARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.15 | Financial instruments (continued)
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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 28 (2024 - 23).
4. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Ordinary |  |
| Dividends | 337,000 | 279,750
|  | 337,000 | 279,750
Page 7
IMEDICARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 November 2024 | 301,251 | 276,497 | 10,661 | 19,485 | 607,894
| Additions | - | 35,142 | 1,428 | 7,725 | 44,295
| Disposals | - | (16,990) | - | - | (16,990)
| At 31 October 2025 | 301,251 | 294,649 | 12,089 | 27,210 | 635,199
| Depreciation |  |  |  |  |
| At 1 November 2024 | - | 178,692 | 7,975 | 12,427 | 199,094
| Charge for the year on owned assets | - | 32,938 | 1,029 | 3,691 | 37,658
| Disposals | - | (15,982) | - | - | (15,982)
| At 31 October 2025 | - | 195,648 | 9,004 | 16,118 | 220,770
| Net book value |  |  |  |  |
| At 31 October 2025 | 301,251 | 99,001 | 3,085 | 11,092 | 414,429
| At 31 October 2024 | 301,251 | 97,805 | 2,686 | 7,058 | 408,800
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 1,344,747 | 1,335,118
|  | 1,344,747 | 1,335,118
Page 8
IMEDICARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 756,109 | 719,766
| Other debtors | 22,388 | 20,476
| Prepayments and accrued income | 50,103 | 30,707
|  | 828,600 | 770,949
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 488,885 | 480,608
|  | 488,885 | 480,608
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 12,048 | 18,572
| Other loans | 6,000 | 6,000
| Trade creditors | 418,315 | 558,337
| Corporation tax | 231,370 | 257,611
| Other taxation and social security | 178,232 | 177,697
| Obligations under finance lease and hire purchase contracts | 19,410 | 392
| Other creditors | 1,890 | 76,114
| Accruals and deferred income | 8,894 | 8,777
|  | 876,159 | 1,103,500
Page 9
IMEDICARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 37,570 | 57,935
| Other loans | 2,500 | 8,500
|  | 40,070 | 66,435
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 12,048 | 18,572
| Other loans | 6,000 | 6,000
|  | 18,048 | 24,572
| Amounts falling due 1-2 years |  |
| Bank loans | 12,048 | 18,572
| Other loans | 2,500 | 6,000
|  | 14,548 | 24,572
| Amounts falling due 2-5 years |  |
| Bank loans | 24,096 | 37,143
| Other loans | - | 2,500
|  | 24,096 | 39,643
| Bank loans | 1,426 | 2,220
|  | 58,118 | 91,007
| The company has aggregate loans at 31 October 2025 of £58,118 (2024: £91,007). The company has the following loans: a mortgage loan which has a variable interest rate of 4.42% plus the Bank of England base rate, and a Bounce Back Loan which has an interest rate of 2.5%. All are repayable by monthly installments.
Page 10