IRIS Accounts Production v23.1.5.20 08572161 director 1.5.22 30.4.23 30.4.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh085721612022-04-30085721612023-04-30085721612022-05-012023-04-30085721612021-04-30085721612021-05-012022-04-30085721612022-04-3008572161ns15:EnglandWales2022-05-012023-04-3008572161ns14:PoundSterling2022-05-012023-04-3008572161ns10:Director12022-05-012023-04-3008572161ns10:PrivateLimitedCompanyLtd2022-05-012023-04-3008572161ns10:SmallEntities2022-05-012023-04-3008572161ns10:AuditExempt-NoAccountantsReport2022-05-012023-04-3008572161ns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3008572161ns10:SmallCompaniesRegimeForAccounts2022-05-012023-04-3008572161ns10:FullAccounts2022-05-012023-04-3008572161ns10:RegisteredOffice2022-05-012023-04-3008572161ns5:CurrentFinancialInstruments2023-04-3008572161ns5:CurrentFinancialInstruments2022-04-3008572161ns5:Non-currentFinancialInstruments2023-04-3008572161ns5:Non-currentFinancialInstruments2022-04-3008572161ns5:ShareCapital2023-04-3008572161ns5:ShareCapital2022-04-3008572161ns5:CapitalRedemptionReserve2023-04-3008572161ns5:CapitalRedemptionReserve2022-04-3008572161ns5:RetainedEarningsAccumulatedLosses2023-04-3008572161ns5:RetainedEarningsAccumulatedLosses2022-04-3008572161ns5:MotorVehicles2022-04-3008572161ns5:ComputerEquipment2022-04-3008572161ns5:MotorVehicles2022-05-012023-04-3008572161ns5:ComputerEquipment2022-05-012023-04-3008572161ns5:MotorVehicles2023-04-3008572161ns5:ComputerEquipment2023-04-3008572161ns5:MotorVehicles2022-04-3008572161ns5:ComputerEquipment2022-04-3008572161ns5:AdditionsToInvestments2023-04-3008572161ns5:CostValuation2023-04-3008572161ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3008572161ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-30
REGISTERED NUMBER: 08572161 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2023

FOR

ASHBURTON PRESCRIBING CONSULTANTS
LIMITED

ASHBURTON PRESCRIBING CONSULTANTS
LIMITED (REGISTERED NUMBER: 08572161)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ASHBURTON PRESCRIBING CONSULTANTS
LIMITED

COMPANY INFORMATION
for the Year Ended 30th April 2023







DIRECTOR: Mrs L Garforth





REGISTERED OFFICE: KJG
100 Barbirolli Square
Manchester
M2 3BD





REGISTERED NUMBER: 08572161 (England and Wales)





ACCOUNTANTS: KJG
100 Barbirolli Square
Manchester
M2 3BD

ASHBURTON PRESCRIBING CONSULTANTS
LIMITED (REGISTERED NUMBER: 08572161)

BALANCE SHEET
30th April 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 87,013 8,090
Investments 5 100 -
87,113 8,090

CURRENT ASSETS
Debtors 6 140,780 137,401
Cash at bank 132,730 175,848
273,510 313,249
CREDITORS
Amounts falling due within one year 7 (72,285 ) (89,546 )
NET CURRENT ASSETS 201,225 223,703
TOTAL ASSETS LESS CURRENT LIABILITIES 288,338 231,793

CREDITORS
Amounts falling due after more than one year 8 (28,039 ) (38,292 )

PROVISIONS FOR LIABILITIES (21,753 ) (1,537 )
NET ASSETS 238,546 191,964

ASHBURTON PRESCRIBING CONSULTANTS
LIMITED (REGISTERED NUMBER: 08572161)

BALANCE SHEET - continued
30th April 2023

2023 2022
Notes £    £   
CAPITAL AND RESERVES
Called up share capital 9 50 50
Capital redemption reserve 50 50
Retained earnings 238,446 191,864
SHAREHOLDERS' FUNDS 238,546 191,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th November 2023 and were signed by:





Mrs L Garforth - Director


ASHBURTON PRESCRIBING CONSULTANTS
LIMITED (REGISTERED NUMBER: 08572161)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2023


1. STATUTORY INFORMATION

Ashburton Prescribing Consultants Limited is a private company limited by share capital, incorporated in England and Wales, registration number 08572161. The address of the principle place of business is 1 Mann Island, Liverpool L3 1BP. The registered office is KJG 100 Barbirolli Square Manchester M2 3BD.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.Turnover is generated from the provision of pharmaceutical services provided in the normal course of business.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets is charged to the profit and loss so as to write off their value, over their
estimated useful lives, using the following methods:


Computer equipment33% straight line
Motor Vehicle25% reducing balance

At each balance sheet date, the Company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of
the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.


ASHBURTON PRESCRIBING CONSULTANTS
LIMITED (REGISTERED NUMBER: 08572161)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2023


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents are represented by cash at bank and cash in hand.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2022 - 27 ) .

ASHBURTON PRESCRIBING CONSULTANTS
LIMITED (REGISTERED NUMBER: 08572161)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2023


4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st May 2022 - 19,514 19,514
Additions 91,712 2,653 94,365
At 30th April 2023 91,712 22,167 113,879
DEPRECIATION
At 1st May 2022 - 11,424 11,424
Charge for year 9,553 5,889 15,442
At 30th April 2023 9,553 17,313 26,866
NET BOOK VALUE
At 30th April 2023 82,159 4,854 87,013
At 30th April 2022 - 8,090 8,090

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 100
At 30th April 2023 100
NET BOOK VALUE
At 30th April 2023 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 61,703 71,200
Amounts owed by group undertakings 73,746 49,621
Other debtors 5,331 16,580
140,780 137,401

ASHBURTON PRESCRIBING CONSULTANTS
LIMITED (REGISTERED NUMBER: 08572161)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,309 10,056
Taxation and social security 38,851 64,375
Other creditors 23,125 15,115
72,285 89,546

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 28,039 38,292

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number: Class: Nominal 2023 2022
Value £ £
45 Ordinary A £1 45 45
5 Ordinary D £1 5 5
50 50

10. RELATED PARTY DISCLOSURES

At the reporting date, the company was owed £73,746 (2021: £46,921) from its subsidiary General Practice Tech Solutions Ltd.