0 31/07/2023 2023-07-31 false false false false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2022-08-01 Sage Accounts Production 21.0 - FRS102_2021 xbrli:pure xbrli:shares iso4217:GBP 12725065 2022-08-01 2023-07-31 12725065 2023-07-31 12725065 2022-07-31 12725065 bus:RegisteredOffice 2022-08-01 2023-07-31 12725065 bus:LeadAgentIfApplicable 2022-08-01 2023-07-31 12725065 bus:Director1 2022-08-01 2023-07-31 12725065 core:WithinOneYear 2023-07-31 12725065 core:WithinOneYear 2022-07-31 12725065 core:ShareCapital 2023-07-31 12725065 core:ShareCapital 2022-07-31 12725065 core:RetainedEarningsAccumulatedLosses 2023-07-31 12725065 core:RetainedEarningsAccumulatedLosses 2022-07-31 12725065 core:CostValuation core:Non-currentFinancialInstruments 2022-07-31 12725065 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-07-31 12725065 core:CostValuation core:Non-currentFinancialInstruments 2023-07-31 12725065 core:Non-currentFinancialInstruments 2023-07-31 12725065 core:Non-currentFinancialInstruments 2022-07-31 12725065 bus:SmallEntities 2022-08-01 2023-07-31 12725065 bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 12725065 bus:FullAccounts 2022-08-01 2023-07-31 12725065 bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 12725065 bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31
Company registration number: 12725065
Clinical Strategies Limited
Unaudited filleted financial statements
31 July 2023
Clinical Strategies Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Clinical Strategies Limited
Directors and other information
Director Mr R Senasi
Company number 12725065
Registered office Exchange Building
66 Church Street
Hartlepool
TS24 7DN
Accountants Censis
Exchange Building
66 Church Street
Hartlepool
TS24 7DN
Clinical Strategies Limited
Statement of financial position
31 July 2023
2023 2022
Note £ £ £ £
Fixed assets
Investments 4 100 70
_______ _______
100 70
Creditors: amounts falling due
within one year 5 ( 714) ( 540)
_______ _______
Net current liabilities ( 714) ( 540)
_______ _______
Total assets less current liabilities ( 614) ( 470)
_______ _______
Net liabilities ( 614) ( 470)
_______ _______
Capital and reserves
Called up share capital 10 10
Profit and loss account ( 624) ( 480)
_______ _______
Shareholders deficit ( 614) ( 470)
_______ _______
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 08 March 2024 , and are signed on behalf of the board by:
Mr R Senasi
Director
Company registration number: 12725065
Clinical Strategies Limited
Notes to the financial statements
Year ended 31 July 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Exchange Building, 66 Church Street, Hartlepool, TS24 7DN.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements have been prepared in compliance with FRS 105 Micro Entities , 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
4. Investments
Shares in group undertakings and participating interests Total
£ £
Cost
At 1 August 2022 70 70
Additions 30 30
_______ _______
At 31 July 2023 100 100
_______ _______
Impairment
At 1 August 2022 and 31 July 2023 - -
_______ _______
Carrying amount
At 31 July 2023 100 100
_______ _______
At 31 July 2022 70 70
_______ _______
5. Creditors: amounts falling due within one year
2023 2022
£ £
Other creditors 714 540
_______ _______