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Registered number: 07121858
Browd Medical Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Toast Accountants Limited
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07121858
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,965 7,100
Tangible Assets 5 740,405 596,330
746,370 603,430
CURRENT ASSETS
Stocks 20,040 -
Debtors 35,041 50,096
Cash at bank and in hand 43,825 131,062
98,906 181,158
Creditors: Amounts Falling Due Within One Year (878,898 ) (817,057 )
NET CURRENT ASSETS (LIABILITIES) (779,992 ) (635,899 )
TOTAL ASSETS LESS CURRENT LIABILITIES (33,622 ) (32,469 )
Creditors: Amounts Falling Due After More Than One Year (685,851 ) (591,352 )
NET LIABILITIES (719,473 ) (623,821 )
CAPITAL AND RESERVES
Called up share capital 6 700 700
Profit and Loss Account (720,173 ) (624,521 )
SHAREHOLDERS' FUNDS (719,473) (623,821)
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Philippe Derville
Director
09/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Browd Medical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07121858 . The registered office is 2 North Terrace, London, SW3 2BA.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Leasehold 10% Straight Line
Plant & Equipment 20% Straight Line
Fixtures & Fittings 20% Reducing Balance
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
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Page 4
4. Intangible Assets
Total
£
Cost
As at 1 January 2023 11,336
As at 31 December 2023 11,336
Amortisation
As at 1 January 2023 4,236
Provided during the period 1,135
As at 31 December 2023 5,371
Net Book Value
As at 31 December 2023 5,965
As at 1 January 2023 7,100
5. Tangible Assets
Total
£
Cost
As at 1 January 2023 813,531
Additions 253,085
As at 31 December 2023 1,066,616
Depreciation
As at 1 January 2023 217,201
Provided during the period 109,010
As at 31 December 2023 326,211
Net Book Value
As at 31 December 2023 740,405
As at 1 January 2023 596,330
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 700 700
7. Ultimate Controlling Party
The company's ultimate controlling party is Private Health Management Ltd by virtue of it's ownership of 80% of the issued share capital in the company.
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