Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-01-01falsetrueNo description of principal activitytrue22false 11718398 2023-01-01 2023-12-31 11718398 2022-01-01 2022-12-31 11718398 2023-12-31 11718398 2022-12-31 11718398 c:Director1 2023-01-01 2023-12-31 11718398 d:OfficeEquipment 2023-01-01 2023-12-31 11718398 d:OfficeEquipment 2023-12-31 11718398 d:OfficeEquipment 2022-12-31 11718398 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 11718398 d:CurrentFinancialInstruments 2023-12-31 11718398 d:CurrentFinancialInstruments 2022-12-31 11718398 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11718398 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11718398 d:ShareCapital 2023-12-31 11718398 d:ShareCapital 2022-12-31 11718398 d:RetainedEarningsAccumulatedLosses 2023-12-31 11718398 d:RetainedEarningsAccumulatedLosses 2022-12-31 11718398 c:OrdinaryShareClass1 2023-01-01 2023-12-31 11718398 c:OrdinaryShareClass1 2023-12-31 11718398 c:OrdinaryShareClass2 2023-01-01 2023-12-31 11718398 c:OrdinaryShareClass2 2023-12-31 11718398 c:FRS102 2023-01-01 2023-12-31 11718398 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11718398 c:FullAccounts 2023-01-01 2023-12-31 11718398 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11718398 2 2023-01-01 2023-12-31 11718398 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11718398









BEN SALT RADIOLOGY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
BEN SALT RADIOLOGY LIMITED
REGISTERED NUMBER: 11718398

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2023
2022
2022
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
5,557
9,326

  
5,557
9,326

Current assets
  

Debtors: amounts falling due within one year
 5 
71,856
44,340

Current asset investments
 6 
29,858
-

Cash at bank and in hand
  
23,476
11,500

  
125,190
55,840

Creditors: amounts falling due within one year
 7 
(29,603)
(12,780)

Net current assets
  
 
 
95,587
 
 
43,060

Net assets
  
101,144
52,386


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
101,044
52,286

  
101,144
52,386


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 period 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.

Page 1

 
BEN SALT RADIOLOGY LIMITED
REGISTERED NUMBER: 11718398
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 September 2024.




Dr B C Salt
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
BEN SALT RADIOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Ben Salt Radiology Limited ("the Company") is a private company limited by shares, incorporated in England and Wales on 10 December 2018. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. The Company's principal activity is the provision of medical practice 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 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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.

Page 3

 
BEN SALT RADIOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

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.

Depreciation is provided on the following annual basis:

Office equipment
-
25%
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

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

The average monthly number of employees, including directors, during the period was 2 (2022 - 2).

Page 4

 
BEN SALT RADIOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Office equipment

£



Cost


At 1 January 2023
15,926


Additions
213



At 31 December 2023

16,139



Depreciation


At 1 January 2023
6,600


Charge for the period on owned assets
3,982



At 31 December 2023

10,582



Net book value



At 31 December 2023
5,557



At 31 December 2022
9,326

Page 5

 
BEN SALT RADIOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
11,069
6,073

Other debtors
60,787
38,267

71,856
44,340



6.


Current asset investments

2023
2022
£
£

Listed investments
29,858
-



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
25,353
9,280

Accruals and deferred income
4,250
3,500

29,603
12,780



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



50 Ordinary A shares of £1.00 each
50
50
50 Ordinary B shares of £1.00 each
50
50

100

100

Shares are ranked pari-passu in all respects.


Page 6

 
BEN SALT RADIOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

9.


Transactions with directors

During the period, the Company advanced £61,913 (2022 - £39,954) to the directors and the directors
repaid £40,226 
(2022 - £30,726). At the period end, the directors owed the Company £60,787 (2022 -
£38,267)
. Interest is charged on the overdrawn loan accounts at the HM Revenue & Customs official
rate of interest.

 
Page 7