Registered number
14604547
Clinical Pharmalutions Ltd
Filleted Accounts
31 January 2024
Clinical Pharmalutions Ltd
Registered number: 14604547
Balance Sheet
as at 31 January 2024
Notes 2024
£
Current assets
Debtors 3 1,151
Cash at bank and in hand 542
1,693
Creditors: amounts falling due within one year 4 (1,500)
Net current assets 193
Net assets 193
Capital and reserves
Share premium 1
Profit and loss account 192
Shareholder's funds 193
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs J dos Santos Simoes
Director
Approved by the board on 31 May 2024
Clinical Pharmalutions Ltd
Notes to the Accounts
for the period from 19 January 2023 to 31 January 2024
1 Accounting policies
Basis of preparation
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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2024
Number
Average number of persons employed by the company 1
3 Debtors 2024
£
Director's loan account 1,151
4 Creditors: amounts falling due within one year 2024
£
Taxation and social security costs 1,000
Accruals 500
1,500
During the year, the company made advances to the director totalling £5,151. Of this £4,000 has been repaid before the year end.
5 Controlling party
The company is controlled by Mrs J dos Santos Simoes, who holds the entire share capital.
6 Other information
Clinical Pharmalutions Ltd is a private company limited by shares and incorporated in Cardiff. Its registered office is:
12 Lychgate
Higher Walton
Warrington
WA4 6TF
Clinical Pharmalutions Ltd 14604547 false 2023-01-19 2024-01-31 2024-01-31 VT Final Accounts July 2024 Mrs J dos Santos Simoes No description of principal activity 14604547 2023-01-19 2024-01-31 14604547 bus:PrivateLimitedCompanyLtd 2023-01-19 2024-01-31 14604547 bus:AuditExempt-NoAccountantsReport 2023-01-19 2024-01-31 14604547 bus:Director40 2023-01-19 2024-01-31 14604547 1 2023-01-19 2024-01-31 14604547 2 2023-01-19 2024-01-31 14604547 countries:England 2023-01-19 2024-01-31 14604547 bus:FRS102 2023-01-19 2024-01-31 14604547 bus:FilletedAccounts 2023-01-19 2024-01-31 14604547 2024-01-31 14604547 core:WithinOneYear 2024-01-31 14604547 core:SharePremium 2024-01-31 14604547 core:RetainedEarningsAccumulatedLosses 2024-01-31 14604547 2023-01-18 iso4217:GBP xbrli:pure