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Registered number: 05825956














CONCISE CLINICAL CONSULTING LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 6


 
REGISTERED NUMBER:05825956

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
222
534

  
222
534

Current assets
  

Debtors: amounts falling due within one year
 6 
41,381
29,446

Cash at bank and in hand
 7 
146,810
111,372

  
188,191
140,818

Creditors: amounts falling due within one year
 8 
(43,054)
(34,946)

Net current assets
  
 
 
145,137
 
 
105,872

Total assets less current liabilities
  
145,359
106,406

Provisions for liabilities
  

Deferred tax
 9 
(56)
(212)

  
 
 
(56)
 
 
(212)

Net assets
  
145,303
106,194


Capital and reserves
  

Called up share capital 
 10 
144
144

Capital redemption reserve
  
256
256

Profit and loss account
  
144,903
105,794

  
145,303
106,194


1

 
REGISTERED NUMBER:05825956
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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: 




................................................
Dr Henry Purcell
................................................
Ms Katharine White
Director
Director


Date: 13 August 2024

The notes on pages 3 to 6 form part of these financial statements.

2

 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Concise Clinical Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 05825956. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of the provision of medical publishing and educational services.

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 company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company from the sale of medical journal publishing and education services during the period, exclusive of Value  Added Tax and trade discounts.

 
2.3

  Interest income

Interest income is recognised in the Profit and loss account using the effective interest method.

 
2.4

  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 corporation 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.

3

 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.7

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.

 
2.8

Creditors

Short term creditors are measured at the transaction price.

 
2.9

  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.

 
2.10

 Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

 
2.11

  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. 

4

 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Dividends

2024
2023
£
£


Dividends paid
48,000
30,000


5.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 April 2023
924



At 31 March 2024

924



Depreciation


At 1 April 2023
390


Charge for the year on owned assets
312



At 31 March 2024

702



Net book value



At 31 March 2024
222



At 31 March 2023
534


6.


Debtors

2024
2023
£
£


Trade debtors
39,613
28,594

Prepayments
1,768
852

41,381
29,446


5

 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
146,810
111,372



8.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
122
1,076

Corporation tax
26,690
19,399

Other taxation and social security
7,390
5,775

Accruals
8,852
8,696

43,054
34,946



9.


Deferred taxation




2024


£






At beginning of year
(212)


Charged to profit or loss
156



At end of year
(56)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
56
212


10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



144 Ordinary shares of £1.00 each
144
144


 
6