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Logo On Report
Registered Number: SC524500
Scotland

 

 

 

PRESSUREHAB LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Krzysztof Opila AFA, ATA
30 June 2023



....................................................
Krzysztof Opila AFA, ATA
Honeysuckle Cottage
Carnbo
Kinross
KY13 0NX
22 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 252,432    41,019 
252,432    41,019 
Current assets      
Debtors 286,829    276,191 
Cash at bank and in hand 322,296    239,186 
609,125    515,377 
Creditors: amount falling due within one year (24,002)   (46,627)
Net current assets 585,123    468,750 
 
Total assets less current liabilities 837,555    509,769 
Creditors: amount falling due after more than one year (29,735)   (39,326)
Net assets 807,820    470,443 
 

Capital and reserves
     
Called up share capital 1,000    1,000 
Profit and loss account 806,820    469,443 
Shareholder's funds 807,820    470,443 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 March 2024 and were signed by:


-------------------------------
Jesse Fane Youmans
Director
2
General Information
PRESSUREHAB LTD is a private company, limited by shares, registered in Scotland, registration number SC524500, registration address Unit 2, Burnbank Business Centre, Souterhead Road, Aberdeen, AB12 3LF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% Straight Line
Fixtures and Fittings 33% Straight Line
Computer Equipment 20% Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 2).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 July 2022 19,766    19,766 
Additions  
Disposals  
At 30 June 2023 19,766    19,766 
Amortisation
At 01 July 2022 19,766    19,766 
Charge for year  
On disposals  
At 30 June 2023 19,766    19,766 
Net book values
At 30 June 2023  
At 30 June 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 July 2022 85,886    21,525    47,388    4,160    158,959 
Additions 222,486          222,486 
Disposals        
At 30 June 2023 308,372    21,525    47,388    4,160    381,445 
Depreciation
At 01 July 2022 59,764    8,085    47,388    2,703    117,940 
Charge for year 5,936    4,305      832    11,073 
On disposals        
At 30 June 2023 65,700    12,390    47,388    3,535    129,013 
Net book values
Closing balance as at 30 June 2023 242,672    9,135      625    252,432 
Opening balance as at 01 July 2022 26,122    13,440      1,457    41,019 


3