Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 10678087 Dr Ravishankar Sargur Dr Haranahally Vatsala iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10678087 2023-03-31 10678087 2024-03-31 10678087 2023-04-01 2024-03-31 10678087 frs-core:CurrentFinancialInstruments 2024-03-31 10678087 frs-core:ComputerEquipment 2024-03-31 10678087 frs-core:ComputerEquipment 2023-04-01 2024-03-31 10678087 frs-core:ComputerEquipment 2023-03-31 10678087 frs-core:FurnitureFittings 2024-03-31 10678087 frs-core:FurnitureFittings 2023-04-01 2024-03-31 10678087 frs-core:FurnitureFittings 2023-03-31 10678087 frs-core:RevaluationReserve 2023-04-01 2024-03-31 10678087 frs-core:RevaluationReserve 2023-03-31 10678087 frs-core:RevaluationReserve 2024-03-31 10678087 frs-core:ShareCapital 2024-03-31 10678087 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10678087 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10678087 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 10678087 frs-bus:SmallEntities 2023-04-01 2024-03-31 10678087 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10678087 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 10678087 frs-core:DeferredTaxation 2023-04-01 2024-03-31 10678087 frs-core:DeferredTaxation 2023-03-31 10678087 frs-core:DeferredTaxation 2024-03-31 10678087 frs-bus:Director1 2023-04-01 2024-03-31 10678087 frs-bus:Director2 2023-04-01 2024-03-31 10678087 frs-countries:EnglandWales 2023-04-01 2024-03-31 10678087 2022-03-31 10678087 2023-03-31 10678087 2022-04-01 2023-03-31 10678087 frs-core:CurrentFinancialInstruments 2023-03-31 10678087 frs-core:RevaluationReserve 2023-03-31 10678087 frs-core:ShareCapital 2023-03-31 10678087 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 10678087
Allergy And Immunology Clinics Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10678087
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 227 301
227 301
CURRENT ASSETS
Debtors 5 19,826 8,320
Investments 6 123,981 107,812
Cash at bank and in hand 133,110 84,862
276,917 200,994
Creditors: Amounts Falling Due Within One Year 7 (23,596 ) (24,363 )
NET CURRENT ASSETS (LIABILITIES) 253,321 176,631
TOTAL ASSETS LESS CURRENT LIABILITIES 253,548 176,932
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (43 ) (57 )
NET ASSETS 253,505 176,875
CAPITAL AND RESERVES
Called up share capital 10 120 100
Revaluation reserve 11 15,141 (166 )
Profit and Loss Account 238,244 176,941
SHAREHOLDERS' FUNDS 253,505 176,875
Page 1
Page 2
For the year ending 31 March 2024 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 Ravishankar Sargur
Director
02/09/2024
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
Allergy And Immunology Clinics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10678087 . The registered office is 4 Balmoral Mews, Sheffield, S10 4NU.
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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 660 3,214 3,874
As at 31 March 2024 660 3,214 3,874
Depreciation
As at 1 April 2023 393 3,180 3,573
Provided during the period 40 34 74
As at 31 March 2024 433 3,214 3,647
Net Book Value
As at 31 March 2024 227 - 227
As at 1 April 2023 267 34 301
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 19,826 8,320
6. Current Asset Investments
2024 2023
£ £
Unlisted investments 123,981 107,812
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 17,878 10,317
Accruals and deferred income 1,186 2,398
Directors' loan accounts 4,532 11,648
23,596 24,363
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 43 57
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2023 57 57
Deferred taxation (14 ) (14 )
Balance at 31 March 2024 43 43
Provision is made for the potential charge to tax that would arise should the company dispose of its fixed assets at the stated net book value to the extent that this is in excess of the tax written down value.
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 120 100
Page 4
Page 5
11. Reserves
Revaluation Reserve
£
As at 1 April 2023 (166 )
Transfer from profit and loss 15,307
As at 31 March 2024 15,141
Page 5