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REGISTERED NUMBER: 12121871 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

DR NATALIE DIREKZE CONSULTANT
GASTROENTEROLOGIST LTD

DR NATALIE DIREKZE CONSULTANT
GASTROENTEROLOGIST LTD (REGISTERED NUMBER: 12121871)

Contents of the Financial Statements
for the Year Ended 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DR NATALIE DIREKZE CONSULTANT
GASTROENTEROLOGIST LTD

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Z Barzilai
Dr N C Direkze





REGISTERED OFFICE: 128 City Road
London
United Kingdom
EC1V 2NX





REGISTERED NUMBER: 12121871 (England and Wales)





ACCOUNTANTS: Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB

DR NATALIE DIREKZE CONSULTANT
GASTROENTEROLOGIST LTD (REGISTERED NUMBER: 12121871)

Balance Sheet
30 June 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 9,500 11,000
Tangible assets 5 3,560 34
Investments 6 35,545 22,795
48,605 33,829

CURRENT ASSETS
Debtors 7 13,735 15,491
Cash at bank 100,047 66,722
113,782 82,213
CREDITORS
Amounts falling due within one year 8 (65,408 ) (69,177 )
NET CURRENT ASSETS 48,374 13,036
TOTAL ASSETS LESS CURRENT
LIABILITIES

96,979

46,865

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 95,979 45,865
96,979 46,865

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

DR NATALIE DIREKZE CONSULTANT
GASTROENTEROLOGIST LTD (REGISTERED NUMBER: 12121871)

Balance Sheet - continued
30 June 2024


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 26 September 2024 and were signed on its behalf by:





Z Barzilai - Director


DR NATALIE DIREKZE CONSULTANT
GASTROENTEROLOGIST LTD (REGISTERED NUMBER: 12121871)

Notes to the Financial Statements
for the Year Ended 30 June 2024


1. STATUTORY INFORMATION

Dr Natalie Direkze Consultant Gastroenterologist 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.

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.

Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance

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 or deferred taxation assets and liabilities are not discounted.

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.


DR NATALIE DIREKZE CONSULTANT
GASTROENTEROLOGIST LTD (REGISTERED NUMBER: 12121871)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 July 2023
and 30 June 2024 15,000
AMORTISATION
At 1 July 2023 4,000
Charge for year 1,500
At 30 June 2024 5,500
NET BOOK VALUE
At 30 June 2024 9,500
At 30 June 2023 11,000

DR NATALIE DIREKZE CONSULTANT
GASTROENTEROLOGIST LTD (REGISTERED NUMBER: 12121871)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 July 2023 173
Additions 4,747
At 30 June 2024 4,920
DEPRECIATION
At 1 July 2023 139
Charge for year 1,221
At 30 June 2024 1,360
NET BOOK VALUE
At 30 June 2024 3,560
At 30 June 2023 34

6. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2024 2023
£ £
No description 35,545 22,795

7. DEBTORS
2024 2023
£ £
Amounts falling due within one year:
Trade debtors - (2,162 )
Other debtors 105 152
105 (2,010 )

DR NATALIE DIREKZE CONSULTANT
GASTROENTEROLOGIST LTD (REGISTERED NUMBER: 12121871)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


7. DEBTORS - continued
2024 2023
£ £
Amounts falling due after more than one year:
Other debtors 13,630 17,501

Aggregate amounts 13,735 15,491

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 2 1
Taxation and social security 11,418 7,361
Other creditors 53,988 61,815
65,408 69,177