Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-30false2022-10-01falseConsultancy activities22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09672182 2022-10-01 2023-09-30 09672182 2021-10-01 2022-09-30 09672182 2023-09-30 09672182 2022-09-30 09672182 1 2022-10-01 2023-09-30 09672182 d:Director4 2022-10-01 2023-09-30 09672182 c:MotorVehicles 2022-10-01 2023-09-30 09672182 c:MotorVehicles 2023-09-30 09672182 c:MotorVehicles 2022-09-30 09672182 c:MotorVehicles c:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 09672182 c:OfficeEquipment 2022-10-01 2023-09-30 09672182 c:OfficeEquipment 2023-09-30 09672182 c:OfficeEquipment 2022-09-30 09672182 c:OfficeEquipment c:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 09672182 c:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 09672182 c:CurrentFinancialInstruments 2023-09-30 09672182 c:CurrentFinancialInstruments 2022-09-30 09672182 c:CurrentFinancialInstruments c:WithinOneYear 2023-09-30 09672182 c:CurrentFinancialInstruments c:WithinOneYear 2022-09-30 09672182 c:ShareCapital 2023-09-30 09672182 c:ShareCapital 2022-09-30 09672182 c:RetainedEarningsAccumulatedLosses 2023-09-30 09672182 c:RetainedEarningsAccumulatedLosses 2022-09-30 09672182 d:FRS102 2022-10-01 2023-09-30 09672182 d:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 09672182 d:FullAccounts 2022-10-01 2023-09-30 09672182 d:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 09672182 2 2022-10-01 2023-09-30 09672182 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 09672182









MEDICAL PREMISES CONSULTANTS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
MEDICAL PREMISES CONSULTANTS LTD
REGISTERED NUMBER: 09672182

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
14,974
19,966

  
14,974
19,966

Current assets
  

Debtors: amounts falling due within one year
 6 
135,126
159,446

Cash at bank and in hand
 7 
6,952
13,101

  
142,078
172,547

Creditors: amounts falling due within one year
 8 
(47,188)
(49,834)

Net current assets
  
 
 
94,890
 
 
122,713

Total assets less current liabilities
  
109,864
142,679

Provisions for liabilities
  

Deferred tax
  
(3,744)
(4,992)

  
 
 
(3,744)
 
 
(4,992)

Net assets
  
106,120
137,687


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
106,020
137,587

  
106,120
137,687


Page 1

 
MEDICAL PREMISES CONSULTANTS LTD
REGISTERED NUMBER: 09672182
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G Todrick
Director

Date: 15 April 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
MEDICAL PREMISES CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Medical Premises Consultants Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors' report.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

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. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
MEDICAL PREMISES CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Reducing balance
Office equipment
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
MEDICAL PREMISES CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.

Page 5

 
MEDICAL PREMISES CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Employees

2023
2022
£
£

Wages and salaries
17,680
17,680

Social security costs
1,114
1,006

18,794
18,686


The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


5.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 October 2022
31,520
3,978
35,498



At 30 September 2023

31,520
3,978
35,498



Depreciation


At 1 October 2022
13,791
1,741
15,532


Charge for the year on owned assets
4,432
560
4,992



At 30 September 2023

18,223
2,301
20,524



Net book value



At 30 September 2023
13,297
1,677
14,974



At 30 September 2022
17,729
2,237
19,966


6.


Debtors

2023
2022
£
£


Other debtors
135,126
133,001

Prepayments and accrued income
-
26,445

135,126
159,446

Page 6

 
MEDICAL PREMISES CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6.Debtors (continued)





7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
6,952
13,101

6,952
13,101



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
15,027
-

Corporation tax
22,734
37,774

Other taxation and social security
7,343
10,076

Accruals and deferred income
2,084
1,984

47,188
49,834





9.


Related party transactions

Included within other debtors due within one year is a loan to JSP Property Ltd of £135,126 (2022 £133,000). J Hearle was a director of both companies at the balance sheet date. Interest of 2.5% is being charged on this loan and the balance is repayable on demand.


10.


Post balance sheet events

After the year end there was a stock transfer of 100% of the shares of Medical Premises Consultants to the entity Medical Premises Group Limited.


11.


Controlling party

As at 9 October 2023 the controlling party changed and Medical Premises Consultants became a wholly owned subsidiary of Medical Premises Group Limited.

 
Page 7