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Registered number: 10406200










THE SUFFOLK FOOT AND ANKLE CLINIC LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
THE SUFFOLK FOOT AND ANKLE CLINIC LTD
REGISTERED NUMBER: 10406200

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
75
225

Tangible assets
 5 
1,786
1,091

  
1,861
1,316

Current assets
  

Debtors: amounts falling due within one year
 6 
23,742
11,313

Cash at bank and in hand
  
196,766
134,378

  
220,508
145,691

Creditors: amounts falling due within one year
 7 
(45,288)
(31,315)

Net current assets
  
 
 
175,220
 
 
114,376

Total assets less current liabilities
  
177,081
115,692

  

Net assets
  
177,081
115,692


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
176,981
115,592

  
177,081
115,692


Page 1

 
THE SUFFOLK FOOT AND ANKLE CLINIC LTD
REGISTERED NUMBER: 10406200
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 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 income statement 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: 




Mr S Al-Nammari
Director

Date: 27 July 2024

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

Page 2

 
THE SUFFOLK FOOT AND ANKLE CLINIC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

The Suffolk Foot and Ankle Clinic Limited is a private company limited by shares and incorporated in England and Wales, registration number 10406200. The registered office is 8 The Courtyard Wyncolls Road, Severalls Industrial Park, Colchester, Essex, England, CO4 9PE.

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

Taxation

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 reporting date in the countries where the Company operates and generates income.

Page 3

 
THE SUFFOLK FOOT AND ANKLE CLINIC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Website
-
5
years

 
2.6

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, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%
straight line

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.
Page 4

 
THE SUFFOLK FOOT AND ANKLE CLINIC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.10

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.


Employees




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


4.


Intangible assets




Website

£



Cost


At 1 November 2022
750



At 31 October 2023

750



Amortisation


At 1 November 2022
525


Charge for the year on owned assets
150



At 31 October 2023

675



Net book value



At 31 October 2023
75



At 31 October 2022
225



Page 5

 
THE SUFFOLK FOOT AND ANKLE CLINIC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

5.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 November 2022
2,155


Additions
1,398


Disposals
(959)



At 31 October 2023

2,594



Depreciation


At 1 November 2022
1,064


Charge for the year on owned assets
703


Disposals
(959)



At 31 October 2023

808



Net book value



At 31 October 2023
1,786



At 31 October 2022
1,091

Page 6

 
THE SUFFOLK FOOT AND ANKLE CLINIC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

6.


Debtors

2023
2022
£
£


Trade debtors
23,742
10,813

Prepayments
-
500

23,742
11,313



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
1,247
885

Corporation tax
40,072
27,085

Other creditors
2,119
1,677

Accruals
1,850
1,668

45,288
31,315


 
Page 7