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REGISTERED NUMBER: 07088890 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CLINICAL ENGINEERING LTD

CLINICAL ENGINEERING LTD (REGISTERED NUMBER: 07088890)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLINICAL ENGINEERING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Mrs E Stone
Mr D R Stone





REGISTERED OFFICE: Unit 9, Bankside
Station Field Industrial Estate
Kidlington
Oxfordshire
OX5 1JE





REGISTERED NUMBER: 07088890 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Hillside
Albion Street
Chipping Norton
Oxfordshire
OX7 5BH

CLINICAL ENGINEERING LTD (REGISTERED NUMBER: 07088890)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 37,050 18,446
37,050 18,446

CURRENT ASSETS
Stocks 60,000 60,000
Debtors 6 52,973 68,498
Cash at bank 68,429 73,791
181,402 202,289
CREDITORS
Amounts falling due within one year 7 181,068 168,217
NET CURRENT ASSETS 334 34,072
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,384

52,518

CREDITORS
Amounts falling due after more than one
year

8

(40,401

)

(30,000

)

PROVISIONS FOR LIABILITIES 10 (6,369 ) (382 )
NET (LIABILITIES)/ASSETS (9,386 ) 22,136

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings (9,486 ) 22,036
SHAREHOLDERS' FUNDS (9,386 ) 22,136

CLINICAL ENGINEERING LTD (REGISTERED NUMBER: 07088890)

BALANCE SHEET - continued
30 NOVEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 August 2024 and were signed on its behalf by:





Mrs E Stone - Director


CLINICAL ENGINEERING LTD (REGISTERED NUMBER: 07088890)

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

1. STATUTORY INFORMATION

Clinical Engineering Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - Straight line over 5 years
Fixtures and fittings - Straight line over 5 years
Motor vehicles - Straight line over 4 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

CLINICAL ENGINEERING LTD (REGISTERED NUMBER: 07088890)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 December 2022
and 30 November 2023 11,162
AMORTISATION
At 1 December 2022
and 30 November 2023 11,162
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

CLINICAL ENGINEERING LTD (REGISTERED NUMBER: 07088890)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 December 2022 13,777 26,538 59,779 100,094
Additions - - 29,653 29,653
Disposals - - (11,599 ) (11,599 )
At 30 November 2023 13,777 26,538 77,833 118,148
DEPRECIATION
At 1 December 2022 13,777 21,978 45,893 81,648
Charge for year - 2,730 7,080 9,810
Eliminated on disposal - - (10,360 ) (10,360 )
At 30 November 2023 13,777 24,708 42,613 81,098
NET BOOK VALUE
At 30 November 2023 - 1,830 35,220 37,050
At 30 November 2022 - 4,560 13,886 18,446

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 29,653
At 30 November 2023 29,653
DEPRECIATION
Charge for year 3,707
At 30 November 2023 3,707
NET BOOK VALUE
At 30 November 2023 25,946

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 46,798 61,866
Tax 2,409 3,010
Prepayments 3,766 3,622
52,973 68,498

CLINICAL ENGINEERING LTD (REGISTERED NUMBER: 07088890)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts (see note 9) 10,000 10,000
Hire purchase contracts 5,693 -
Trade creditors 15,114 12,788
Social security and other taxes 4,315 4,282
VAT 23,548 22,454
Other creditors 287 654
Directors' current accounts 119,766 115,877
Accrued expenses 2,345 2,162
181,068 168,217

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans (see note 9) 20,000 30,000
Hire purchase contracts 20,401 -
40,401 30,000

9. LOANS

An analysis of the maturity of loans is given below:

30.11.23 30.11.22
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,000 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 10,000 20,000

10. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
£    £   
Deferred tax
Accelerated capital allowances 6,369 382

Deferred
tax
£   
Balance at 1 December 2022 382
Provided during year 5,987
Balance at 30 November 2023 6,369

CLINICAL ENGINEERING LTD (REGISTERED NUMBER: 07088890)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
100 Ordinary £1 100 100