IRIS Accounts Production v23.3.1.45 05764618 Board of Directors 1.8.22 31.7.23 31.7.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh057646182022-07-31057646182023-07-31057646182022-08-012023-07-31057646182021-07-31057646182021-08-012022-07-31057646182022-07-3105764618ns10:Originalns15:EnglandWales2022-08-012023-07-3105764618ns14:PoundSterlingns10:Original2022-08-012023-07-3105764618ns10:Originalns10:Director12022-08-012023-07-3105764618ns10:Original2022-08-012023-07-3105764618ns10:Original2023-07-3105764618ns10:Originalns10:PrivateLimitedCompanyLtd2022-08-012023-07-3105764618ns10:Originalns10:SmallEntities2022-08-012023-07-3105764618ns10:Originalns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3105764618ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3105764618ns10:SmallCompaniesRegimeForAccountsns10:Original2022-08-012023-07-3105764618ns10:Originalns10:FullAccounts2022-08-012023-07-3105764618ns10:Original12022-08-012023-07-3105764618ns10:Originalns10:Director22022-08-012023-07-3105764618ns10:Originalns10:RegisteredOffice2022-08-012023-07-3105764618ns10:Original2022-07-3105764618ns10:Originalns5:CurrentFinancialInstruments2023-07-3105764618ns10:Originalns5:CurrentFinancialInstruments2022-07-3105764618ns5:ShareCapitalns10:Original2023-07-3105764618ns5:ShareCapitalns10:Original2022-07-3105764618ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-07-3105764618ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-3105764618ns10:Originalns5:NetGoodwill2022-08-012023-07-3105764618ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-08-012023-07-3105764618ns10:Originalns5:PlantMachinery2022-08-012023-07-3105764618ns10:Original2021-08-012022-07-3105764618ns10:Originalns5:NetGoodwill2022-07-3105764618ns10:Originalns5:NetGoodwill2023-07-3105764618ns10:Originalns5:NetGoodwill2022-07-3105764618ns10:Originalns5:PlantMachinery2022-07-3105764618ns10:Originalns5:PlantMachinery2023-07-3105764618ns10:Originalns5:PlantMachinery2022-07-3105764618ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3105764618ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-31
REGISTERED NUMBER: 05764618 (England and Wales)















VISITING SPECIALIST SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023






VISITING SPECIALIST SERVICES LIMITED (REGISTERED NUMBER: 05764618)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


VISITING SPECIALIST SERVICES LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2023







DIRECTORS: Dr F N Barrak
Dr Z H Mirza





REGISTERED OFFICE: 1 Abacus House
Newlands Road
Corsham
Wiltshire
SN13 0BH





REGISTERED NUMBER: 05764618 (England and Wales)





ACCOUNTANT: Clear Vision Accountancy Limited
1 Abacus House
Newlands Road
Corsham
Wiltshire
SN13 0BH

VISITING SPECIALIST SERVICES LIMITED (REGISTERED NUMBER: 05764618)

BALANCE SHEET
31 July 2023

31/7/23 31/7/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,000 35,000
Tangible assets 5 19,382 3,471
49,382 38,471

CURRENT ASSETS
Debtors 6 248,270 130,237
Cash at bank 529,726 62,860
777,996 193,097
CREDITORS
Amounts falling due within one year 7 652,287 138,770
NET CURRENT ASSETS 125,709 54,327
TOTAL ASSETS LESS CURRENT
LIABILITIES

175,091

92,798

PROVISIONS FOR LIABILITIES 3,683 660
NET ASSETS 171,408 92,138

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 171,308 92,038
SHAREHOLDERS' FUNDS 171,408 92,138

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 5 February 2024 and were signed on its behalf by:





Dr F N Barrak - Director


VISITING SPECIALIST SERVICES LIMITED (REGISTERED NUMBER: 05764618)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Visiting Specialist Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents net sales of dental services and related goods.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
The director has assessed whether the company is a going concern and has considered all available information about the future and is confident of the company's ability to continue as a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 7 ) .

VISITING SPECIALIST SERVICES LIMITED (REGISTERED NUMBER: 05764618)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 100,000
AMORTISATION
At 1 August 2022 65,000
Charge for year 5,000
At 31 July 2023 70,000
NET BOOK VALUE
At 31 July 2023 30,000
At 31 July 2022 35,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 38,765
Additions 20,663
Disposals (2,500 )
At 31 July 2023 56,928
DEPRECIATION
At 1 August 2022 35,294
Charge for year 4,752
Eliminated on disposal (2,500 )
At 31 July 2023 37,546
NET BOOK VALUE
At 31 July 2023 19,382
At 31 July 2022 3,471

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Trade debtors 102,871 109,630
Other debtors 145,399 20,607
248,270 130,237

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Trade creditors 7,910 26,341
Amounts owed to group undertakings 88,616 92,998
Taxation and social security 51,107 16,133
Other creditors 504,654 3,298
652,287 138,770