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REGISTERED NUMBER: 08458253















Unaudited Financial Statements for the Year Ended 31st March 2023

for

Bennett Rheumatology Ltd

Bennett Rheumatology Ltd (Registered number: 08458253)






Contents of the Financial Statements
for the Year Ended 31st March 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


Bennett Rheumatology Ltd (Registered number: 08458253)

Balance Sheet
31st March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,143 2,250

CURRENT ASSETS
Debtors 5 5,745 14,712
Cash at bank 58,588 39,804
64,333 54,516
CREDITORS
Amounts falling due within one year 6 8,305 9,871
NET CURRENT ASSETS 56,028 44,645
TOTAL ASSETS LESS CURRENT
LIABILITIES

58,171

46,895

PROVISIONS FOR LIABILITIES 235 427
NET ASSETS 57,936 46,468

CAPITAL AND RESERVES
Called up share capital 7 102 102
Retained earnings 57,834 46,366
SHAREHOLDERS' FUNDS 57,936 46,468

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th November 2023 and were signed on its behalf by:





Dr A Bennett - Director


Bennett Rheumatology Ltd (Registered number: 08458253)

Notes to the Financial Statements
for the Year Ended 31st March 2023

1. COMPANY INFORMATION

Bennett Rheumatology Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address are as below:

Registered number: 08458253

Registered office: First Floor
49 Peter Street
Manchester
M2 3NG

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures and Fittings - 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Bennett Rheumatology Ltd (Registered number: 08458253)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st April 2022 8,338
Additions 698
At 31st March 2023 9,036
DEPRECIATION
At 1st April 2022 6,088
Charge for year 805
At 31st March 2023 6,893
NET BOOK VALUE
At 31st March 2023 2,143
At 31st March 2022 2,250

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 5,745 14,712

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Tax 6,458 9,105
Directors' current accounts 507 14
Accrued expenses 1,340 752
8,305 9,871

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
60 Ordinary A £1 60 60
40 Ordinary B £1 40 40
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
102 102

The Ordinary A shares rank equally in terms of voting rights, rights to participate in all dividend distributions and rights to participate in any capital distribution on winding up. The Ordinary B, C and D do not hold any voting rights and dividend rights are at the discretion of the Ordinary A shareholders.

The B, C & D shares rank Pari Passu in respect of capital distribution rights.

Bennett Rheumatology Ltd (Registered number: 08458253)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2023 and 31st March 2022:

31.3.23 31.3.22
£    £   
Dr A Bennett and Mrs R L B Bennett
Balance outstanding at start of year (14 ) (3,433 )
Amounts advanced 27,141 33,283
Amounts repaid (27,634 ) (29,864 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (507 ) (14 )

The loan is repayable on demand and no interest was charged during the year.

9. CONTROL

The ultimate controlling party is Dr A Bennett by virtue of his 100% holding of the voting share
capital.