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frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 08631065
Clearsky Medical Diagnostics Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08631065
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 78,994 81,262
Tangible Assets 5 1,534 2,078
80,528 83,340
CURRENT ASSETS
Debtors 6 680 2,681
Cash at bank and in hand 23,513 29,211
24,193 31,892
Creditors: Amounts Falling Due Within One Year 7 (12,572 ) (13,450 )
NET CURRENT ASSETS (LIABILITIES) 11,621 18,442
TOTAL ASSETS LESS CURRENT LIABILITIES 92,149 101,782
PROVISIONS FOR LIABILITIES
Deferred Taxation (291 ) (395 )
NET ASSETS 91,858 101,387
CAPITAL AND RESERVES
Called up share capital 8 134 134
Share premium account 469,975 469,975
Income Statement (378,251 ) (368,722 )
SHAREHOLDERS' FUNDS 91,858 101,387
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
On behalf of the board
Dr Stephen Smith
Director
16/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Clearsky Medical Diagnostics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08631065 . The registered office is The Catalyst, Baird Lane, York, YO10 5GA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are Patents. They are amortised to the Profit and Loss account over their estimated economic lives of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 25%
Computer Equipment 25%
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 years 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 assets reflect 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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: 3 (2022: 2)
3 2
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 August 2022 135,228
Additions 8,401
As at 31 July 2023 143,629
Amortisation
As at 1 August 2022 53,966
Provided during the period 10,669
As at 31 July 2023 64,635
Net Book Value
As at 31 July 2023 78,994
As at 1 August 2022 81,262
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 841 4,971 5,812
Additions - 404 404
As at 31 July 2023 841 5,375 6,216
Depreciation
As at 1 August 2022 629 3,105 3,734
Provided during the period 212 736 948
As at 31 July 2023 841 3,841 4,682
Net Book Value
As at 31 July 2023 - 1,534 1,534
As at 1 August 2022 212 1,866 2,078
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Corporation tax recoverable assets - 2,681
VAT 680 -
680 2,681
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,095 2,096
VAT - 1,800
Net wages 8 -
Other creditors (Current liabilities - creditors < 1 year) 10,199 8,354
Accruals and deferred income 270 1,200
12,572 13,450
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 134 134
Page 5