Paul McCoubrie Radiology Services Limited 10874658 false 2022-04-01 2023-03-31 2023-03-31 The principal activity of the company is that of private medical services. Digita Accounts Production Advanced 6.30.9574.0 true 10874658 2022-04-01 2023-03-31 10874658 2023-03-31 10874658 core:RetainedEarningsAccumulatedLosses 2023-03-31 10874658 core:ShareCapital 2023-03-31 10874658 core:CurrentFinancialInstruments 2023-03-31 10874658 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 10874658 core:OfficeEquipment 2023-03-31 10874658 bus:SmallEntities 2022-04-01 2023-03-31 10874658 bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 10874658 bus:FullAccounts 2022-04-01 2023-03-31 10874658 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 10874658 bus:RegisteredOffice 2022-04-01 2023-03-31 10874658 bus:CompanySecretary1 2022-04-01 2023-03-31 10874658 bus:Director1 2022-04-01 2023-03-31 10874658 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 10874658 core:OfficeEquipment 2022-04-01 2023-03-31 10874658 countries:EnglandWales 2022-04-01 2023-03-31 10874658 core:OfficeEquipment 2022-03-31 10874658 2021-04-01 2022-03-31 10874658 2022-03-31 10874658 core:RetainedEarningsAccumulatedLosses 2022-03-31 10874658 core:ShareCapital 2022-03-31 10874658 core:CurrentFinancialInstruments 2022-03-31 10874658 core:CurrentFinancialInstruments core:WithinOneYear 2022-03-31 10874658 core:OfficeEquipment 2022-03-31 iso4217:GBP xbrli:pure

Registration number: 10874658

Paul McCoubrie Radiology Services Limited

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 31 March 2023

 

Paul McCoubrie Radiology Services Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 6

 

Paul McCoubrie Radiology Services Limited

Company Information

Director

Dr P McCoubrie

Company secretary

Dr R McCoubrie

Registered office

Spencer House
6 Morston Court
Aisecome Way
Weston-Super-Mare
North Somerset
BS22 8NG

Accountants

Burton Sweet Limited
Chartered Accountants and Business Advisers
Spencer House
Morston Court
Aisecome Way
Weston-Super-Mare
North Somerset
BS22 8NG

 

Paul McCoubrie Radiology Services Limited

(Registration number: 10874658)
Balance Sheet
31 March 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

1,184

846

Current assets

 

Debtors

5

9,529

14,445

Cash at bank and in hand

 

83,746

63,907

 

93,275

78,352

Creditors: Amounts falling due within one year

6

(17,854)

(20,456)

Net current assets

 

75,421

57,896

Net assets

 

76,605

58,742

Capital and reserves

 

Called up share capital

40

40

Retained earnings

76,565

58,702

Shareholders' funds

 

76,605

58,742

 

Paul McCoubrie Radiology Services Limited

(Registration number: 10874658)
Balance Sheet
31 March 2023

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 21 November 2023
 

.........................................
Dr P McCoubrie
Director

 

Paul McCoubrie Radiology Services Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Spencer House
6 Morston Court
Aisecome Way
Weston-Super-Mare
North Somerset
BS22 8NG

These financial statements were authorised for issue by the director on 21 November 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Paul McCoubrie Radiology Services Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2023

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2022 - 0).

 

Paul McCoubrie Radiology Services Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2023

4

Tangible assets

Office equipment
£

Cost or valuation

At 1 April 2022

2,206

Additions

734

At 31 March 2023

2,940

Depreciation

At 1 April 2022

1,360

Charge for the year

396

At 31 March 2023

1,756

Carrying amount

At 31 March 2023

1,184

At 31 March 2022

846

5

Debtors

2023
£

2022
£

Trade debtors

9,529

14,445

9,529

14,445

6

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Taxation and social security

 

8,894

12,253

Other creditors

 

8,960

8,203

 

17,854

20,456