2022-04-012023-03-312023-03-31false06430176ASHINGTON CENTRAL 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ASHINGTON CENTRAL LIMITED

Registered Number
06430176
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

ASHINGTON CENTRAL LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Dr A Bell
Dr R Chopra
Mrs S Dixon
Dr L Gilfillan
Mr S Kullar

Registered Address

Lintonville Medical Group
Lintonville Terrace
Ashington
NE63 9UT

Registered Number

06430176 (England and Wales)
ASHINGTON CENTRAL LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets513,18020,671
13,18020,671
Current assets
Stocks756,03646,107
Debtors8361,412472,469
Cash at bank and on hand237,97296,133
655,420614,709
Creditors amounts falling due within one year9(409,503)(502,832)
Net current assets (liabilities)245,917111,877
Total assets less current liabilities259,097132,548
Provisions for liabilities10(3,295)(3,927)
Net assets255,802128,621
Capital and reserves
Called up share capital1212
Profit and loss account255,790128,609
Shareholders' funds255,802128,621
The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2023, and are signed on its behalf by:
Mrs S Dixon
Director
Registered Company No. 06430176
ASHINGTON CENTRAL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or 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, usually at the point of sale and the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery10-
Fixtures and fittings15-
Vehicles25-
Office Equipment-33
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Government grants and other government assistance policy
Grants are accounted under the accruals model as permitted by FRS 102. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
Leases policy
Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
4.Employee information

20232022
Average number of employees during the year1818
5.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 223,59220,78020,18624,43768,995
Additions--1,730-1,730
At 31 March 233,59220,78021,91624,43770,725
Depreciation and impairment
At 01 April 223,5927,21818,42719,08748,324
Charge for year-3,3914805,3509,221
At 31 March 233,59210,60918,90724,43757,545
Net book value
At 31 March 23-10,1713,009-13,180
At 31 March 22-13,5621,7595,35020,671
6.Description of financial commitments other than capital commitments
The total future minimum lease payments under non-cancellable operating leases are as follows: At 31 March 2023 the company had future minimum lease payments under non-cancellable operating leases of £161,352 (31 March 2022 £194,170).
7.Stocks
Stocks are estimated at the lower of cost and estimated selling price less estimated costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

2023

2022

££
Other stocks56,03646,107
Total56,03646,107
8.Debtors

2023

2022

££
Trade debtors / trade receivables316,784416,893
Other debtors37,91250,728
Prepayments and accrued income6,7164,848
Total361,412472,469
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables220,990280,920
Taxation and social security42,93645,734
Other creditors142,387173,738
Accrued liabilities and deferred income3,1902,440
Total409,503502,832
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)3,2953,927
Total3,2953,927