REGISTERED NUMBER: 11176441 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PRIMARY FOCUS IMAC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J A Hogarth - EMAIL ONLY

Mrs S D Hogarth

REGISTERED OFFICE:

Rex Buildings

Alderley Road

Wilmslow

Cheshire

SK9 1HY

REGISTERED NUMBER:

11176441 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,916

2,629

Investments

5

1

1

1,917

2,630

CURRENT ASSETS

Debtors

6

9,453

20,134

Cash at bank

1,058,167

470,306

1,067,620

490,440

CREDITORS

Amounts falling due within one year

7

28,043

8,133

NET CURRENT ASSETS

1,039,577

482,307

TOTAL ASSETS LESS CURRENT LIABILITIES

1,041,494

484,937

PROVISIONS FOR LIABILITIES

8

479

657

NET ASSETS

1,041,015

484,280

CAPITAL AND RESERVES

Called up share capital

9

11

11

Share premium

10

10

Retained earnings

1,040,994

484,259

SHAREHOLDERS' FUNDS

1,041,015

484,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

Mrs S D Hogarth - Director

1.	STATUTORY INFORMATION

Primary Focus IMAC Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

RELATED PARTY EXEMPTION

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

TURNOVER

The turnover shown in the profit and loss account represents amount earned during the year and is recognised when the company obtains the right to consideration.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

All fixed assets are initially recorded at cost.

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

4,150

6,451

10,601

DEPRECIATION

At 1 April 2025

2,224

5,748

7,972

Charge for year

481

232

713

At 31 March 2026

2,705

5,980

8,685

NET BOOK VALUE

At 31 March 2026

1,445

471

1,916

At 31 March 2025

1,926

703

2,629

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

1

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,300

-

Other debtors

-

20,000

Prepayments

153

134

9,453

20,134

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

17,368

1,401

PAYE and national insurance

662

744

VAT

4,042

4,002

Directors' current accounts

147

57

Accrued expenses

5,824

1,929

28,043

8,133

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

479

657

Deferred

tax

£

Balance at 1 April 2025

657

Provided during year

(178

)

Balance at 31 March 2026

479

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

110

Ordinary

0.10

11

11