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3946333 1 2021-04-01 2022-03-31 3946333 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 3946333
RAV. LOCPHARM LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
GDS ASSOCIATES
25 Dovercourt Ave
Thornton Heath
Surrey
CR7 7LJ
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 3946333
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 273 321
Investments 5 107,099 105,099
107,372 105,420
CURRENT ASSETS
Cash at bank and in hand 31,455 7,100
31,455 7,100
Creditors: Amounts Falling Due Within One Year (2,843 ) (10,085 )
NET CURRENT ASSETS (LIABILITIES) 28,612 (2,985 )
TOTAL ASSETS LESS CURRENT LIABILITIES 135,984 102,435
Creditors: Amounts Falling Due After More Than One Year (9,587 ) (11,188 )
NET ASSETS 126,397 91,247
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 126,395 91,245
SHAREHOLDERS' FUNDS 126,397 91,247
Page 1
Page 2
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr R Patel
Director
26 November 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
RAV. LOCPHARM LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 3946333 . The registered office is 55 Kenton Lane, Harrow, Middlesex, HA3 8UH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 15% Reducig Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:1
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 April 2022 2,831
As at 31 March 2023 2,831
Depreciation
As at 1 April 2022 2,510
Provided during the period 48
As at 31 March 2023 2,558
Net Book Value
As at 31 March 2023 273
As at 1 April 2022 321
5. Investments
Total
£
Cost
As at 1 April 2022 105,099
Additions 2,000
As at 31 March 2023 107,099
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 107,099
As at 1 April 2022 105,099
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
7. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 18,000 32,500
18,000 32,500
Page 4