IRIS Accounts Production v23.3.1.45 11963143 Board of Directors 1.5.22 30.4.23 30.4.23 false true false false true false Ordinary 1.00000 480 480 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh119631432022-04-30119631432023-04-30119631432022-05-012023-04-30119631432021-04-30119631432021-05-012022-04-30119631432022-04-3011963143ns10:Originalns15:EnglandWales2022-05-012023-04-3011963143ns14:PoundSterlingns10:Original2022-05-012023-04-3011963143ns10:Originalns10:Director12022-05-012023-04-3011963143ns10:Original2022-05-012023-04-3011963143ns10:Original2023-04-3011963143ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-04-3011963143ns10:Originalns10:SmallEntities2022-05-012023-04-3011963143ns10:Originalns10:AuditExempt-NoAccountantsReport2022-05-012023-04-3011963143ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3011963143ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-04-3011963143ns10:Originalns10:FullAccounts2022-05-012023-04-3011963143ns10:Originalns10:OrdinaryShareClass12022-05-012023-04-3011963143ns10:Original42ns10:Director22021-04-3011963143ns10:Original42ns10:Director22021-05-012022-04-3011963143ns10:Originalns10:Director22022-05-012023-04-3011963143ns10:Originalns10:RegisteredOffice2022-05-012023-04-3011963143ns10:Original2022-04-3011963143ns10:Originalns5:CurrentFinancialInstruments2023-04-3011963143ns10:Originalns5:CurrentFinancialInstruments2022-04-3011963143ns5:ShareCapitalns10:Original2023-04-3011963143ns5:ShareCapitalns10:Original2022-04-3011963143ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-04-3011963143ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3011963143ns10:Originalns5:FurnitureFittings2022-05-012023-04-3011963143ns10:Originalns5:MotorVehicles2022-05-012023-04-3011963143ns10:Originalns5:ComputerEquipment2022-05-012023-04-3011963143ns10:Original2021-05-012022-04-3011963143ns10:Originalns5:FurnitureFittings2022-04-3011963143ns10:Originalns5:MotorVehicles2022-04-3011963143ns10:Originalns5:ComputerEquipment2022-04-3011963143ns10:Original2022-04-3011963143ns10:Originalns5:FurnitureFittings2023-04-3011963143ns10:Originalns5:MotorVehicles2023-04-3011963143ns10:Originalns5:ComputerEquipment2023-04-3011963143ns10:Originalns5:FurnitureFittings2022-04-3011963143ns10:Originalns5:MotorVehicles2022-04-3011963143ns10:Originalns5:ComputerEquipment2022-04-3011963143ns5:AcceleratedTaxDepreciationDeferredTaxns10:Original2023-04-3011963143ns5:AcceleratedTaxDepreciationDeferredTaxns10:Original2022-04-3011963143ns10:Originalns5:DeferredTaxation2022-04-3011963143ns10:Originalns5:DeferredTaxation2022-05-012023-04-3011963143ns10:Originalns5:DeferredTaxation2023-04-3011963143ns10:Originalns10:OrdinaryShareClass12023-04-3011963143ns10:Original1ns10:Director12022-04-3011963143ns10:Original1ns10:Director12021-04-3011963143ns10:Original1ns10:Director12022-05-012023-04-3011963143ns10:Original1ns10:Director12021-05-012022-04-3011963143ns10:Original1ns10:Director12023-04-3011963143ns10:Original1ns10:Director12022-04-30
REGISTERED NUMBER: 11963143 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Brown Anaesthetics Limited

Brown Anaesthetics Limited (Registered number: 11963143)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Brown Anaesthetics Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Dr J J S Brown
Mrs A-L Brown





REGISTERED OFFICE: Gull House
Dallinghoo
Woodbridge
Suffolk
IP13 0LT





REGISTERED NUMBER: 11963143 (England and Wales)





ACCOUNTANTS: Ballams Chartered Accountants
Crane Court
302 London Road
Ipswich
Suffolk
IP2 0AJ

Brown Anaesthetics Limited (Registered number: 11963143)

Statement of Financial Position
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,116 49,410

CURRENT ASSETS
Debtors 5 9,460 13,000
Cash at bank 24,530 16,894
33,990 29,894
CREDITORS
Amounts falling due within one year 6 4,004 3,563
NET CURRENT ASSETS 29,986 26,331
TOTAL ASSETS LESS CURRENT LIABILITIES 69,102 75,741

PROVISIONS FOR LIABILITIES 7 7,432 9,388
NET ASSETS 61,670 66,353

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 61,668 66,351
SHAREHOLDERS' FUNDS 61,670 66,353

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.

Brown Anaesthetics Limited (Registered number: 11963143)

Statement of Financial Position - 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 February 2024 and were signed on its behalf by:





Dr J J S Brown - Director


Brown Anaesthetics Limited (Registered number: 11963143)

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

1. STATUTORY INFORMATION

Brown Anaesthetics 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 from services provided by the company is measured at the fair value of the consideration received or receivable. When the outcome of a transaction can be estimated reliably, turnover from anaesthetic services is recognised by reference to the stage of completion as at the statement of financial position date. Stage of completion is measured by reference to the date the service is provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings & medical equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans with related parties.

Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


Brown Anaesthetics Limited (Registered number: 11963143)

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

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
& medical Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2022 4,333 48,120 1,299 53,752
Additions - - 2,352 2,352
At 30 April 2023 4,333 48,120 3,651 56,104
DEPRECIATION
At 1 May 2022 2,040 1,003 1,299 4,342
Charge for year 573 11,779 294 12,646
At 30 April 2023 2,613 12,782 1,593 16,988
NET BOOK VALUE
At 30 April 2023 1,720 35,338 2,058 39,116
At 30 April 2022 2,293 47,117 - 49,410

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 9,460 13,000

Brown Anaesthetics Limited (Registered number: 11963143)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax 1,644 1,644
Directors' current accounts 1,147 772
Accruals 1,213 1,147
4,004 3,563

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 7,432 9,388

Deferred
tax
£   
Balance at 1 May 2022 9,388
Credit to Statement of Income and Retained Earnings during year (1,956 )
Balance at 30 April 2023 7,432

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
Dr J J S Brown and Mrs A-L Brown
Balance outstanding at start of year - 480
Amounts repaid - (480 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -