2022-10-012023-09-302023-09-30false07760941Szpunt Medical Services 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Szpunt Medical Services Limited

Registered Number
07760941
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

Szpunt Medical Services Limited
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

Dr B Szpunt
Mrs A Szpunt

Registered Address

9 Reams Way
Kemsley
Sittingbourne
ME10 2GD

Registered Number

07760941 (England and Wales)
Szpunt Medical Services Limited
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7912530
912530
Current assets
Debtors814,8823,978
Cash at bank and on hand9,5956,519
24,47710,497
Creditors amounts falling due within one year9(10,277)(9,359)
Net current assets (liabilities)14,2001,138
Total assets less current liabilities15,1121,668
Net assets15,1121,668
Capital and reserves
Called up share capital22
Profit and loss account15,1101,666
Shareholders' funds15,1121,668
The financial statements were approved and authorised for issue by the Board of Directors on 13 March 2024, and are signed on its behalf by:
Dr B Szpunt
Director
Registered Company No. 07760941
Szpunt Medical Services Limited
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.
3.Basis of measurement used in 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.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Revenue recognition policy
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Valuation of financial instruments policy
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, loans to related parties and investments in ordinary shares. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.
5.Critical estimates and judgements
No significant estimates or judgements have been made by management in preparing these financial statements.
6.Employee information

20232022
Average number of employees during the year22
7.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 October 221,7041,704
Additions1,3661,366
At 30 September 233,0703,070
Depreciation and impairment
At 01 October 221,1741,174
Charge for year984984
At 30 September 232,1582,158
Net book value
At 30 September 23912912
At 30 September 22530530
8.Debtors

2023

2022

££
Trade debtors / trade receivables6,2323,978
Other debtors8,650-
Total14,8823,978
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Taxation and social security8,4596,961
Other creditors-646
Accrued liabilities and deferred income1,8181,752
Total10,2779,359
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.