Registered number
SC669690
PRIMARY MEDICAL CARE LIMITED
3 Quarrypark Drive
Ratho
Edinburgh
Filleted Accounts
for the year ended 31 March 2023
Yousaf & Co Ltd
Chartered Cerified Accountants
Registered Auditors
298-300 Maxwell Road
Glasgow
G41 1PJ
Ref: P158/TG
PRIMARY MEDICAL CARE LIMITED
Registered number: SC669690
Balance Sheet
as at 31 March 2023
Notes 2022 2022
£ £
Fixed assets
Tangible assets 3 3,319 3,688
Current assets
Debtors 4 - 2,025
Cash at bank and in hand 25,139 27,396
25,139 29,421
Creditors: amounts falling due within one year 5 (9,646) (22,996)
Net current assets 15,493 6,425
Total assets less current liabilities 18,812 10,113
Creditors: amounts falling due after more than one year 6 (40) (475)
Net assets 18,772 9,638
Capital and reserves
Called up share capital 100 100
Profit and loss account 18,672 9,538
Shareholders' funds 18,772 9,638
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.
Dr Jackir Miftha Hussian
Director
Approved by the board on 31 July 2023
PRIMARY MEDICAL CARE LIMITED
Notes to the Accounts
for the year ended 31 March 2023
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 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:
Office Equipment 10% Reducing Balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price)
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
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.
2 Employees 2022 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Office Equipment
£
Cost
At 1 April 2022 4,453
Additions -
At 31 March 2023 4,453
Depreciation
At 1 April 2022 765
Charge for the year 369
At 31 March 2023 1,134
Net book value
At 31 March 2023 3,319
At 31 March 2022 3,688
4 Debtors 2022 2022
£ £
Trade debtors - 2,025
5 Creditors: amounts falling due within one year 2022 2022
£ £
Taxation and social security costs 8,946 7,796
Other creditors 700 15,200
9,646 22,996
6 Creditors: amounts falling due after one year 2022 2022
£ £
Directors loan account 40 475
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