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Registered number: 07353753
Michael A. Foy Medico-Legal Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Martin Nye
Chartered Certified Accountants
186 High Street
Winslow
Buckinghamshire
MK18 3DQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07353753
31 March 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 100,000
Tangible Assets 5 2,248 2,399
2,248 102,399
CURRENT ASSETS
Debtors 6 568,723 617,886
Cash at bank and in hand 204,412 256,793
773,135 874,679
Creditors: Amounts Falling Due Within One Year 7 (149,109 ) (249,250 )
NET CURRENT ASSETS (LIABILITIES) 624,026 625,429
TOTAL ASSETS LESS CURRENT LIABILITIES 626,274 727,828
NET ASSETS 626,274 727,828
CAPITAL AND RESERVES
Called up share capital 8 110 110
Profit and Loss Account 626,164 727,718
SHAREHOLDERS' FUNDS 626,274 727,828
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For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Foy
Director
29th September 2023
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Michael A. Foy Medico-Legal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07353753 . The registered office is 186 High Street, Winslow, Buckinghamshire, MK18 3DQ. The principal place of business is 1 Neates Yard, High Street, Marlborough, Wiltshire, SN8 1LZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The comparative figures cover an eighteen month period, the accounting reference date was extended to 31st March 2022 for commercial reasons. The comparative amounts are not entirely comparable in this regard.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added tax.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing Balance
2.5. Taxation
The Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
31 March 2023 31 March 2022
Office and administration 4 4
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 375,000
As at 31 March 2023 375,000
Amortisation
As at 1 April 2022 275,000
Provided during the period 100,000
As at 31 March 2023 375,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 100,000
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2022 15,915
Additions 599
As at 31 March 2023 16,514
Depreciation
As at 1 April 2022 13,516
Provided during the period 750
As at 31 March 2023 14,266
Net Book Value
As at 31 March 2023 2,248
As at 1 April 2022 2,399
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6. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Trade debtors 183,482 203,438
Prepayments and accrued income 4,638 52,779
Deferred tax current asset 3,467 3,438
Directors' loan accounts 377,136 358,231
568,723 617,886
7. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Trade creditors 5,146 48,699
Corporation tax 96,361 151,879
Other taxes and social security 2,074 3,584
VAT 45,104 41,844
Other creditors 221 3,101
Accruals and deferred income 203 143
149,109 249,250
8. Share Capital
31 March 2023 31 March 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
10 Ordinary B shares of £ 1.00 each 10 10
110 110
9. Directors Advances, Credits and Guarantees
As at 1st April 2022, the directors owed £358,231 to the company, interest amounting to £59 (2022 - £4,504) was charged on the loan at a rate of 2 %, this loans was repaid on 6th April 2022.
As at 31st March 2023, the directors owed £377,136 to the company, interest of £3,675 has been charged on the loan at a rate of 2%.
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