Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false false false 2025-04-01 No description of principal activity 9 9 true 02491774 2025-04-01 2026-03-31 02491774 2024-04-01 2025-03-31 02491774 2026-03-31 02491774 2025-03-31 02491774 c:Director1 2025-04-01 2026-03-31 02491774 d:Buildings d:ShortLeaseholdAssets 2025-04-01 2026-03-31 02491774 d:Buildings d:ShortLeaseholdAssets 2026-03-31 02491774 d:Buildings d:ShortLeaseholdAssets 2025-03-31 02491774 d:PlantMachinery 2025-04-01 2026-03-31 02491774 d:PlantMachinery 2026-03-31 02491774 d:PlantMachinery 2025-03-31 02491774 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02491774 d:FurnitureFittings 2025-04-01 2026-03-31 02491774 d:FurnitureFittings 2026-03-31 02491774 d:FurnitureFittings 2025-03-31 02491774 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02491774 d:OfficeEquipment 2025-04-01 2026-03-31 02491774 d:OfficeEquipment 2026-03-31 02491774 d:OfficeEquipment 2025-03-31 02491774 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02491774 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02491774 d:CurrentFinancialInstruments 2026-03-31 02491774 d:CurrentFinancialInstruments 2025-03-31 02491774 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 02491774 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 02491774 d:ShareCapital 2026-03-31 02491774 d:ShareCapital 2025-03-31 02491774 d:RetainedEarningsAccumulatedLosses 2026-03-31 02491774 d:RetainedEarningsAccumulatedLosses 2025-03-31 02491774 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 02491774 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 02491774 d:RetirementBenefitObligationsDeferredTax 2026-03-31 02491774 d:RetirementBenefitObligationsDeferredTax 2025-03-31 02491774 c:OrdinaryShareClass1 2025-04-01 2026-03-31 02491774 c:OrdinaryShareClass1 2026-03-31 02491774 c:FRS102 2025-04-01 2026-03-31 02491774 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02491774 c:FullAccounts 2025-04-01 2026-03-31 02491774 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02491774 2 2025-04-01 2026-03-31 02491774 e:PoundSterling 2025-04-01 2026-03-31 02491774 d:EntityControlledByKeyManagementPersonnel1 2025-04-01 2026-03-31 02491774 d:EntityControlledByKeyManagementPersonnel1 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02491774 FILM MEDICAL SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
FILM MEDICAL SERVICES LIMITED REGISTERED NUMBER: 02491774 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 470,799 |  | 490,807
|  |  | 470,799 |  | 490,807
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,204,842 |  | 1,174,392 |
Cash at bank and in hand | 6 | 889,147 |  | 883,477 |
|  | 2,093,989 |  | 2,057,869 |
Creditors: amounts falling due within one year | 7 | (290,458) |  | (394,459) |
Net current assets |  |  | 1,803,531 |  | 1,663,410
Total assets less current liabilities |  |  | 2,274,330 |  | 2,154,217
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (73,631) |  | (75,240)
Net assets |  |  | 2,200,699 |  | 2,078,977
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 200 |  | 200
Profit and loss account |  |  | 2,200,499 |  | 2,078,777
|  |  | 2,200,699 |  | 2,078,977
Page 1
FILM MEDICAL SERVICES LIMITED REGISTERED NUMBER: 02491774 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 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 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 5 August 2026.
D I Burns
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
FILM MEDICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Film Medical Services Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, UB8 2FX. The company specialises in the hiring of theatrical and film sets. 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: 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.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method. Page 3
FILM MEDICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | 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 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.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | 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 4
FILM MEDICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
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:
|  |  |  | Short-term leasehold property | - | 10% | on reducing balance
|  |  |  | Plant and machinery | - | 10% | on reducing balance
|  |  |  | Fixtures and fittings | - | 15% | on reducing balance
|  |  |  | Office equipment | - | 15% | on reducing balance
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 the Statement of comprehensive income.
| 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.
| 2.11 | 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 9 (2025 - 9).
Page 5
FILM MEDICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 April 2025 | 266,489 | 856,643 | 206,974 | 29,876 | 1,359,982
| Additions | 3,260 | 32,325 | - | - | 35,585
| At 31 March 2026 | 269,749 | 888,968 | 206,974 | 29,876 | 1,395,567
| Depreciation |  |  |  |  |
| At 1 April 2025 | 77,848 | 613,533 | 159,115 | 18,679 | 869,175
| Charge for the year | 19,190 | 27,544 | 7,179 | 1,680 | 55,593
| At 31 March 2026 | 97,038 | 641,077 | 166,294 | 20,359 | 924,768
| Net book value |  |  |  |  |
| At 31 March 2026 | 172,711 | 247,891 | 40,680 | 9,517 | 470,799
| At 31 March 2025 | 188,641 | 243,110 | 47,859 | 11,197 | 490,807
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 71,761 | 86,416
| Other debtors | 851,762 | 885,405
| Prepayments and accrued income | 281,319 | 202,571
|  | 1,204,842 | 1,174,392
Page 6
FILM MEDICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 889,147 | 883,477
|  | 889,147 | 883,477
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 157,210 | 91,156
| Corporation tax | 45,469 | -
| Other taxation and social security | 38,163 | 46,901
| Other creditors | 47,680 | 90,115
| Accruals and deferred income | 1,936 | 166,287
|  | 290,458 | 394,459
8. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | 75,240
| Credited to the Statement of comprehensive income | (1,609)
| At end of year | 73,631
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 73,756 | 75,541
| Pension surplus | (125) | (301)
|  | 73,631 | 75,240
Page 7
FILM MEDICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 200 Ordinary shares of £1 each | 200 | 200
10. | Pension commitments
The company operates 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 £6,221 (2025 - £5,651). Contributions totalling £1,168 (2025 - £1,204) were payable to the fund at the reporting date and are included in other creditors. 11.Transactions with directors Included within other debtors is an amount of £544,078 (2025 - £544,248) due from the director of the company.
12. | Related party transactions
| Included within debtors is an amount of £10,000 (2025 - £10,000) due from a company with a common director.
13. | Controlling party
The ultimate controlling party is the director by virtue of his majority shareholding in the company.
Page 8