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Registered number: 07974296









SANDERS BOUTCHER MEDICOLEGAL LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

 
SANDERS BOUTCHER MEDICOLEGAL LTD
 
 
COMPANY INFORMATION


Directors
Dr M K Sanders 
C A Evans 




Registered number
07974296



Registered office
7 The Close

Norwich

Norfolk

NR1 4DJ




Accountants
MA Partners LLP
Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ





 
SANDERS BOUTCHER MEDICOLEGAL LTD
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 8


 
SANDERS BOUTCHER MEDICOLEGAL LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SANDERS BOUTCHER MEDICOLEGAL LTD
FOR THE YEAR ENDED 31 MARCH 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sanders Boutcher Medicolegal Ltd for the year ended 31 March 2023 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Sanders Boutcher Medicolegal Ltd, as a body, in accordance with the terms of our engagement letter dated 17 November 2021Our work has been undertaken solely to prepare for your approval the financial statements of Sanders Boutcher Medicolegal Ltd  and state those matters that we have agreed to state to the Board of directors of Sanders Boutcher Medicolegal Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sanders Boutcher Medicolegal Ltd and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Sanders Boutcher Medicolegal Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sanders Boutcher Medicolegal Ltd. You consider that Sanders Boutcher Medicolegal Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Sanders Boutcher Medicolegal Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ

10 November 2023
Page 1

 
SANDERS BOUTCHER MEDICOLEGAL LTD
REGISTERED NUMBER: 07974296

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,817
2,045

  
4,817
2,045

Current assets
  

Debtors: amounts falling due within one year
 5 
207,719
151,477

Cash at bank and in hand
  
146,844
112,465

  
354,563
263,942

Creditors: amounts falling due within one year
 6 
(146,653)
(123,963)

Net current assets
  
 
 
207,910
 
 
139,979

Total assets less current liabilities
  
212,727
142,024

Creditors: amounts falling due after more than one year
 7 
(27,500)
(37,500)

Provisions for liabilities
  

Deferred tax
  
(1,204)
(389)

  
 
 
(1,204)
 
 
(389)

Net assets
  
184,023
104,135


Capital and reserves
  

Called up share capital 
  
50
50

Profit and loss account
  
183,973
104,085

  
184,023
104,135


Page 2

 
SANDERS BOUTCHER MEDICOLEGAL LTD
REGISTERED NUMBER: 07974296
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 November 2023.






Dr M K Sanders
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
SANDERS BOUTCHER MEDICOLEGAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

The Company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ. 
The Company's principal activity is that of medicolegal services and the Company's principal place of business is Norwich, Norfolk.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is measured at the fair value of the consideration received or receivable net of VAT.  Revenue for medicolegal services is recognised in the period in which the services are provided.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
SANDERS BOUTCHER MEDICOLEGAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 5

 
SANDERS BOUTCHER MEDICOLEGAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 6

 
SANDERS BOUTCHER MEDICOLEGAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2022
4,890


Additions
4,886


Disposals
(491)



At 31 March 2023

9,285



Depreciation


At 1 April 2022
2,845


Charge for the year on owned assets
2,114


Disposals
(491)



At 31 March 2023

4,468



Net book value



At 31 March 2023
4,817



At 31 March 2022
2,045


5.


Debtors

2023
2022
£
£


Trade debtors
204,763
151,316

Prepayments and accrued income
2,956
161

207,719
151,477


Page 7

 
SANDERS BOUTCHER MEDICOLEGAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
10,000
10,000

Trade creditors
3,729
6,487

Other taxation and social security
112,872
94,238

Other creditors
12,510
8,481

Accruals and deferred income
7,542
4,757

146,653
123,963



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
27,500
37,500

27,500
37,500



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



26 Ordinary A shares of £1.00 each
26
26
6 Ordinary B shares of £1.00 each
6
6
6 Ordinary C shares of £1.00 each
6
6
6 Ordinary D shares of £1.00 each
6
6
6 Ordinary D shares of £1.00 each
6
6

50

50


9.


Related party transactions

As at 31 March 2023 the balance owed to the directors was £2,812 (2022: £2,812). 

 
Page 8