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Registered number: 05825956














CONCISE CLINICAL CONSULTING LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

 
CONCISE CLINICAL CONSULTING LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 6


 
CONCISE CLINICAL CONSULTING LIMITED
REGISTERED NUMBER:05825956

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
534
846

  
534
846

Current assets
  

Debtors: amounts falling due within one year
 6 
29,446
14,326

Cash at bank and in hand
 7 
111,372
57,950

  
140,818
72,276

Creditors: amounts falling due within one year
 8 
(34,946)
(18,637)

Net current assets
  
 
 
105,872
 
 
53,639

Total assets less current liabilities
  
106,406
54,485

Provisions for liabilities
  

Deferred tax
 9 
(212)
(212)

  
 
 
(212)
 
 
(212)

Net assets
  
106,194
54,273


Capital and reserves
  

Called up share capital 
 10 
144
144

Capital redemption reserve
  
256
256

Profit and loss account
  
105,794
53,873

  
106,194
54,273


1

 
CONCISE CLINICAL CONSULTING LIMITED
REGISTERED NUMBER:05825956
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

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 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 by: 




................................................
Dr Henry Purcell
................................................
Ms Katharine White
Director
Director


Date: 5 October 2023

The notes on pages 3 to 6 form part of these financial statements.

2

 
CONCISE CLINICAL CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Concise Clinical Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 05825956. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of the provision of medical publishing and educational services.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company from the sale of medical journal publishing and education services during the period, exclusive of Value  Added Tax and trade discounts.

 
2.3

  Interest income

Interest income is recognised in the Profit and loss account using the effective interest method.

 
2.4

  Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 corporation 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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 balance sheet date.

3

 
CONCISE CLINICAL CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Computer 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.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.7

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.

 
2.8

Creditors

Short term creditors are measured at the transaction price.

 
2.9

  Provisions for liabilities

Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance sheet.

 
2.10

 Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

 
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. 

4

 
CONCISE CLINICAL CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Dividends

2023
2022
£
£


Dividends paid
30,000
10,000


5.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 April 2022
924



At 31 March 2023

924



Depreciation


At 1 April 2022
78


Charge for the year on owned assets
312



At 31 March 2023

390



Net book value



At 31 March 2023
534



At 31 March 2022
846


6.


Debtors

2023
2022
£
£


Trade debtors
28,594
8,125

Prepayments
852
6,201

29,446
14,326


5

 
CONCISE CLINICAL CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
111,372
57,950



8.


Creditors: amounts falling due within one year

2023
2022
£
£

Trade creditors
1,076
311

Corporation tax
19,399
8,672

Other taxation and social security
5,775
1,882

Accruals
8,696
7,772

34,946
18,637



9.


Deferred taxation




2023


£






At beginning of year
212



At end of year
212

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
212
212


10.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



144 Ordinary shares of £1.00 each
144
144


 
6