Caseware UK (AP4) 2023.0.135 2023.0.135 2023-04-302023-04-30112022-05-01falseLocum medical servicestruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08024822 2022-05-01 2023-04-30 08024822 2021-05-01 2022-04-30 08024822 2023-04-30 08024822 2022-04-30 08024822 c:Director1 2022-05-01 2023-04-30 08024822 d:MotorVehicles 2022-05-01 2023-04-30 08024822 d:MotorVehicles 2023-04-30 08024822 d:MotorVehicles 2022-04-30 08024822 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 08024822 d:ComputerEquipment 2022-05-01 2023-04-30 08024822 d:ComputerEquipment 2023-04-30 08024822 d:ComputerEquipment 2022-04-30 08024822 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 08024822 d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 08024822 d:CurrentFinancialInstruments 2023-04-30 08024822 d:CurrentFinancialInstruments 2022-04-30 08024822 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08024822 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 08024822 d:ShareCapital 2023-04-30 08024822 d:ShareCapital 2022-04-30 08024822 d:RetainedEarningsAccumulatedLosses 2023-04-30 08024822 d:RetainedEarningsAccumulatedLosses 2022-04-30 08024822 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-04-30 08024822 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-04-30 08024822 c:FRS102 2022-05-01 2023-04-30 08024822 c:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 08024822 c:FullAccounts 2022-05-01 2023-04-30 08024822 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 08024822 e:PoundSterling 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure

Registered number: 08024822










UNITE LOCUMS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
UNITE LOCUMS LTD
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OFUNITE LOCUMS LTD
FOR THE YEAR ENDED 30 APRIL 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Unite Locums Ltd for the year ended 30 April 2023 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us.
 

This report is made solely to the director of Unite Locums Ltd in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Unite Locums Ltd and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Unite Locums Ltd and its  director for our work or for this report.
 
 
It is your duty to ensure that Unite Locums Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that Unite Locums Ltd is exempt from the statutory audit requirement for the year.
 
 
We have not been instructed to carry out an audit or review of the financial statements of Unite Locums Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.





Shipleys Tax Planning

30 July 2024
Page 1

 
UNITE LOCUMS LTD
REGISTERED NUMBER: 08024822

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
46,135
60,693

  
46,135
60,693

Current assets
  

Debtors: amounts falling due within one year
 5 
124,251
128

Cash at bank and in hand
 6 
130,075
116,191

  
254,326
116,319

Creditors: amounts falling due within one year
 7 
(95,931)
(77,017)

Net current assets
  
 
 
158,395
 
 
39,302

Total assets less current liabilities
  
204,530
99,995

  

Net assets
  
204,530
99,995


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
204,528
99,993

  
204,530
99,995


The director considers 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 director acknowledges his 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 statement of comprehensive income 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 on 30 July 2024.




Nouman Khan
Director
Page 2

 
UNITE LOCUMS LTD
REGISTERED NUMBER: 08024822

BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2023


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
UNITE LOCUMS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Unite Locums Ltd is a company domiciled in England and Wales, registration number 08024822 . The registered office address is 2 Long Hey,Hale, Altrincham, WA15 8JJ.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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

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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

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.

Page 4

 
UNITE LOCUMS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:

Motor vehicles
-
20%
Computer equipment
-
33%

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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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

2023
2022
£
£

Social security costs
365
-

365
-


The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 5

 
UNITE LOCUMS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

4.


Tangible fixed assets





Motor vehicles
Computer equipment
Total

£
£
£



Cost or valuation


At 1 May 2022
80,924
2,159
83,083


Additions
-
2,440
2,440



At 30 April 2023

80,924
4,599
85,523



Depreciation


At 1 May 2022
20,231
2,159
22,390


Charge for the year on owned assets
16,185
813
16,998



At 30 April 2023

36,416
2,972
39,388



Net book value



At 30 April 2023
44,508
1,627
46,135



At 30 April 2022
60,693
-
60,693


5.


Debtors

2023
2022
£
£


Trade debtors
124,123
-

Other debtors
128
128

124,251
128



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
130,075
116,191

130,075
116,191


Page 6

 
UNITE LOCUMS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
42,835
8,824

Other taxation and social security
587
222

Obligations under finance lease and hire purchase contracts
47,257
57,753

Other creditors
2,288
6,162

Accruals and deferred income
2,964
4,056

95,931
77,017



8.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
130,075
116,191




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


9.


Related party transactions

There were no related party transactions during the year.


10.


Controlling party

There is no controlling party.


Page 7