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REGISTERED NUMBER: 07208295 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Central England Neurosurgery Limited

Central England Neurosurgery Limited (Registered number: 07208295)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Central England Neurosurgery Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: S M Joshi
Dr B Joshi
R A Hussain





REGISTERED OFFICE: 90-92 High Street
Evesham
Worcestershire
WR11 4EU





REGISTERED NUMBER: 07208295 (England and Wales)





ACCOUNTANTS: Attwoods
Chartered Certified Accountants
90-92 High Street
Evesham
Worcestershire
WR11 4EU

Central England Neurosurgery Limited (Registered number: 07208295)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 55,346 29,156
55,346 29,156

CURRENT ASSETS
Debtors 6 148,384 302,652
Cash at bank 7,939 6,870
156,323 309,522
CREDITORS
Amounts falling due within one year 7 98,199 146,555
NET CURRENT ASSETS 58,124 162,967
TOTAL ASSETS LESS CURRENT
LIABILITIES

113,470

192,123

CREDITORS
Amounts falling due after more than one
year

8

52,818

104,310
NET ASSETS 60,652 87,813

CAPITAL AND RESERVES
Called up share capital 112 112
Retained earnings 60,540 87,701
SHAREHOLDERS' FUNDS 60,652 87,813

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Central England Neurosurgery Limited (Registered number: 07208295)

Balance Sheet - continued
30 April 2023


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 20 December 2023 and were signed on its behalf by:





S M Joshi - Director


Central England Neurosurgery Limited (Registered number: 07208295)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Central England Neurosurgery 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five 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.
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.

Central England Neurosurgery Limited (Registered number: 07208295)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 30,000
AMORTISATION
At 1 May 2022
and 30 April 2023 30,000
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2022 14,455 45,490 6,078 66,023
Additions - 41,995 1,765 43,760
At 30 April 2023 14,455 87,485 7,843 109,783
DEPRECIATION
At 1 May 2022 14,455 17,028 5,384 36,867
Charge for year - 16,722 848 17,570
At 30 April 2023 14,455 33,750 6,232 54,437
NET BOOK VALUE
At 30 April 2023 - 53,735 1,611 55,346
At 30 April 2022 - 28,462 694 29,156

Central England Neurosurgery Limited (Registered number: 07208295)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 99,721 93,277
Amounts owed by group undertakings 47,598 150,000
Other debtors - 58,858
Prepayments and accrued income 1,065 517
148,384 302,652

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other loans 81,201 75,000
Hire purchase contracts 5,380 5,377
Trade creditors 66 2,610
Taxation - 43,366
Social security and other taxes 1,733 616
Pension control 357 171
Net wages - 475
NatWest credit card 4,532 8,973
Accrued expenses 4,930 9,967
98,199 146,555

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Other loans - 1-2 years 6,201 75,000
Other loans - 2-5 years 22,425 -
Hire purchase contracts 24,192 29,310
52,818 104,310

9. RELATED PARTY DISCLOSURES

The accounting system of the company has changed in the year to deal with revised profit share arrangements. Each stakeholder now invoices through their individual companies for their management time and the following charges apply in the current year;

Jo&R Group LTD £280,695 (2022: £265,001)
ANRN Enterprises LTD £79,144.30 (2022: £nil)
Anshika LTD £nil (2022: £373,939l)

The tax position remains unchanged with no overall tax saving as a result of the system change.

The dividends payable to each stakeholder are as follows;

Jo&R Group £nil (2022: £13,568)
Anshika £nil (2022: £13,568)