Cayca Medical Limited - Filleted accounts

Registered number

08819153

Cayca Medical Limited

Filleted Accounts

30 November 2025

Cayca Medical Limited
Registered number:		08819153
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		462			617

Current assets
Debtors	4	62,197			73,013
Cash at bank and in hand		-			65
		62,197			73,078

Creditors: amounts falling due within one year	5	(51,608)			(55,685)

Net current assets			10,589			17,393

Total assets less current liabilities			11,051			18,010

Creditors: amounts falling due after more than one year	6		-			(5,994)



Net assets			11,051			12,016

Capital and reserves
Called up share capital			100			100
Profit and loss account			10,951			11,916

Shareholders' funds			11,051			12,016

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C Olivan-Martinez
Director
Approved by the board on 26 August 2025

Cayca Medical Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	at 25% straight line
	Motor vehicles	at 25% on reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 30 November 2025				4,649

	Depreciation
	At 1 December 2024				4,032
	Charge for the year				155
	At 30 November 2025				4,187

	Net book value
	At 30 November 2025				462
	At 30 November 2024				617


4	Debtors		2025		2024
£				£

	Trade debtors		-		-
	Sundry debtors		45,525		56,341
	Other debtors		16,672		16,672
			62,197		73,013


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		32,833		53,795
	Other creditors		3,870		1,890
			51,608		55,685


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		-		5,994


7	Other information

	Cayca Medical Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Devonshire House
	582 Honeypot Lane
	Stanmore
	Middlesex
	HA7 1JS