Acorah Software Products - Accounts Production 15.0.500 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 13702430 Dr Neil Ruparelia Mr Andrew Elkington Mr James Stirrup Mr Nicolaos Spyrou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13702430 2022-10-31 13702430 2023-10-31 13702430 2022-11-01 2023-10-31 13702430 frs-core:CurrentFinancialInstruments 2023-10-31 13702430 frs-core:Non-currentFinancialInstruments 2023-10-31 13702430 frs-core:BetweenOneFiveYears 2023-10-31 13702430 frs-core:ComputerEquipment 2023-10-31 13702430 frs-core:ComputerEquipment 2022-11-01 2023-10-31 13702430 frs-core:ComputerEquipment 2022-10-31 13702430 frs-core:FurnitureFittings 2023-10-31 13702430 frs-core:FurnitureFittings 2022-11-01 2023-10-31 13702430 frs-core:FurnitureFittings 2022-10-31 13702430 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 13702430 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 13702430 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 13702430 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 13702430 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 13702430 frs-core:WithinOneYear 2023-10-31 13702430 frs-core:ShareCapital 2023-10-31 13702430 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 13702430 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 13702430 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 13702430 frs-bus:SmallEntities 2022-11-01 2023-10-31 13702430 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 13702430 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 13702430 frs-bus:Director1 2022-11-01 2023-10-31 13702430 frs-bus:Director2 2022-11-01 2023-10-31 13702430 frs-bus:Director3 2022-11-01 2023-10-31 13702430 frs-bus:Director4 2022-11-01 2023-10-31 13702430 frs-countries:EnglandWales 2022-11-01 2023-10-31 13702430 2021-10-31 13702430 2022-10-31 13702430 2021-11-01 2022-10-31 13702430 frs-core:CurrentFinancialInstruments 2022-10-31 13702430 frs-core:Non-currentFinancialInstruments 2022-10-31 13702430 frs-core:BetweenOneFiveYears 2022-10-31 13702430 frs-core:WithinOneYear 2022-10-31 13702430 frs-core:ShareCapital 2022-10-31 13702430 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 13702430
Berkshire Medical Estates Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Sharpe Medical Accounting Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13702430
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 281,590 308,263
281,590 308,263
CURRENT ASSETS
Debtors 5 107,996 56,854
Cash at bank and in hand 23,732 65,525
131,728 122,379
Creditors: Amounts Falling Due Within One Year 6 (463,436 ) (438,190 )
NET CURRENT ASSETS (LIABILITIES) (331,708 ) (315,811 )
TOTAL ASSETS LESS CURRENT LIABILITIES (50,118 ) (7,548 )
Creditors: Amounts Falling Due After More Than One Year 7 (62,500 ) (92,500 )
NET LIABILITIES (112,618 ) (100,048 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (112,718 ) (100,148 )
SHAREHOLDERS' FUNDS (112,618) (100,048)
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board
Dr Neil Ruparelia
Director
Mr Andrew Elkington
Director
Mr James Stirrup
Director
Mr Nicolaos Spyrou
Director
05/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Berkshire Medical Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13702430 . The registered office is C/O Sharpe Medical Accounting Limited, NormAnby Gateway, Lysaghts Way, Scunthorpe, North Lincolnshire, DN15 9YG.
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. Turnover
Turnover is recognised when a company gains entitlement to receive income from a third party.
2.3. 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& Reducing Balance
Fixtures & Fittings 15& Reducing Balance
Computer Equipment 33& Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Investment Properties Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 131,784 99,784 93,690 9,539 334,797
Additions 2,990 12,134 - 145 15,269
As at 31 October 2023 134,774 111,918 93,690 9,684 350,066
Depreciation
As at 1 November 2022 2,196 9,499 12,822 2,017 26,534
Provided during the period 13,109 14,204 12,131 2,498 41,942
As at 31 October 2023 15,305 23,703 24,953 4,515 68,476
Net Book Value
As at 31 October 2023 119,469 88,215 68,737 5,169 281,590
As at 1 November 2022 129,588 90,285 80,868 7,522 308,263
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 64,286 11,344
Prepayments and accrued income 43,710 41,287
Other debtors - 98
VAT - 4,125
107,996 56,854
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 30,000 30,000
Trade creditors 11,933 19,459
VAT 8,967 -
Other creditors - (8 )
Accruals and deferred income 72,636 48,839
Directors' loan accounts 339,900 339,900
463,436 438,190
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 62,500 92,500
62,500 92,500
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 30,000 30,000
Later than one year and not later than five years 62,500 92,500
92,500 122,500
92,500 122,500
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5