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REGISTERED NUMBER: 07045043 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

P B CLINICAL SERVICES LIMITED

P B CLINICAL SERVICES LIMITED (REGISTERED NUMBER: 07045043)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

P B CLINICAL SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: Mrs P H Bedwell





SECRETARY: M J Bedwell





REGISTERED OFFICE: 45 Queen Street
Deal
Kent
CT14 6EY





REGISTERED NUMBER: 07045043 (England and Wales)





ACCOUNTANTS: Higson & Co (Deal) Ltd
45 Queen Street
Deal
Kent
CT14 6EY

P B CLINICAL SERVICES LIMITED (REGISTERED NUMBER: 07045043)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 352 637
Investments 5 30,007 29,795
30,359 30,432

CURRENT ASSETS
Debtors 6 136,470 166,746
Cash at bank 2,885 19,026
139,355 185,772
CREDITORS
Amounts falling due within one year 7 83,927 122,262
NET CURRENT ASSETS 55,428 63,510
TOTAL ASSETS LESS CURRENT
LIABILITIES

85,787

93,942

PROVISIONS FOR LIABILITIES 1,892 1,852
NET ASSETS 83,895 92,090

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Fair value reserve 9 8,039 7,868
Retained earnings 74,856 83,222
SHAREHOLDERS' FUNDS 83,895 92,090

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

P B CLINICAL SERVICES LIMITED (REGISTERED NUMBER: 07045043)

BALANCE SHEET - continued
31 JANUARY 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 October 2024 and were signed by:





Mrs P H Bedwell - Director


P B CLINICAL SERVICES LIMITED (REGISTERED NUMBER: 07045043)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

P B Clinical Services Limited 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.

The financial statements are presented in round pounds £ sterling.

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents net invoiced sales of services excluding value added tax. It is recognised once the service has been completed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Pension costs and other post-retirement benefits
Pension costs are represented by Company contributions into the Director's personal pension fund.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

P B CLINICAL SERVICES LIMITED (REGISTERED NUMBER: 07045043)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2023 3,680 2,736 6,416
Disposals - (2,470 ) (2,470 )
At 31 January 2024 3,680 266 3,946
DEPRECIATION
At 1 February 2023 3,389 2,390 5,779
Charge for year 73 87 160
Eliminated on disposal - (2,345 ) (2,345 )
At 31 January 2024 3,462 132 3,594
NET BOOK VALUE
At 31 January 2024 218 134 352
At 31 January 2023 291 346 637

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 February 2023 29,795
Revaluations 212
At 31 January 2024 30,007
NET BOOK VALUE
At 31 January 2024 30,007
At 31 January 2023 29,795

Cost or valuation at 31 January 2024 is represented by:

Other
investments
£   
Valuation in 2017 8,255
Valuation in 2018 (1,437 )
Valuation in 2019 1,073
Valuation in 2020 (203 )
Valuation in 2021 5,222
Valuation in 2023 (3,190 )
Valuation in 2024 212
Cost 20,075
30,007

P B CLINICAL SERVICES LIMITED (REGISTERED NUMBER: 07045043)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 2,940
Amounts owed by group undertakings 136,416 163,806
Other debtors 54 -
136,470 166,746

The amount owed by group undertakings is represented by a loan made to the subsidiary company, Micaze Properties Limited. Interest is payable at 5% per annum and the loan is repayable on demand. At the year end, the loan and accrued interest were repayable in full.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax (181 ) 333
Social security and other taxes - 664
VAT - 1,976
Other creditors 55,000 80,000
Directors' current accounts 28,508 38,470
Accrued expenses 600 819
83,927 122,262

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000

9. RESERVES
Fair
value
reserve
£   
At 1 February 2023 7,868
Reserve transfer 171

At 31 January 2024 8,039

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Directors Loan Account
A Member of Key Management Personnel

The following Directors loans subsisted within the year;

During the period the Director advanced the Company £623 (2023: £4,688)
During the period the Company repaid the Director £10,584 (2023: £4,106)
As at 31st January 2024 the Director owed the Company £28,508 (2023: 38,469)

P B CLINICAL SERVICES LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
P B CLINICAL SERVICES LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2024 set out on pages one to twelve and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Higson & Co (Deal) Ltd
45 Queen Street
Deal
Kent
CT14 6EY


Date: .............................................