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Registered Number: 07151285
England and Wales

 

 

 

DR BRET CLAXTON ASSOCIATES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 170,573    170,477 
170,573    170,477 
Current assets      
Debtors 388,213    261,030 
Cash at bank and in hand 720,519    430,315 
1,108,732    691,345 
Creditors: amount falling due within one year (371,062)   (262,146)
Net current assets 737,670    429,199 
 
Total assets less current liabilities 908,243    599,676 
Provisions for liabilities (1,223)   (911)
Net assets 907,020    598,765 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 906,920    598,665 
Shareholders' funds 907,020    598,765 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 September 2024 and were signed on its behalf by:


-------------------------------
Dr B Claxton
Director
1
General Information
Dr Bret Claxton Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 07151285, registration address 3 Glen Road, Bingley, West Yorkshire, BD16 3EU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:



Computer Equipment 25% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Investment properties   Total
  £   £   £
At 01 April 2023 7,656    165,680    173,336 
Additions 1,592      1,592 
Disposals    
At 31 March 2024 9,248    165,680    174,928 
Depreciation
At 01 April 2023 2,859      2,859 
Charge for year 1,496      1,496 
On disposals    
At 31 March 2024 4,355      4,355 
Net book values
Closing balance as at 31 March 2024 4,893    165,680    170,573 
Opening balance as at 01 April 2023 4,797    165,680    170,477 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
49 Ordinary Class A shares of £1.00 each 49    49 
49 Ordinary Class B shares of £1.00 each 49    49 
1 Ordinary Class C share of £1.00 each  
1 Ordinary Class D share of £1.00 each  
100    100 
All shares have equal rights on voting, dividend and capital distribution.

5.

Directors' Loan Account

At 31 March 2024, the directors' loan account of £23,733 (2023: £8,331) is unsecured, repayable on demand and interest free.
During the year the directors incurred the following transactions:
Directors' Loan Account   Balance B/F
£
  Advances
£
  Credits
£
  Balance C/F
£
Directors 8,331  (16,794) 32,196  23,733 

2