Registered number
07897428
Repton Manor Health Clinics Limited
Filleted Accounts
31 January 2024
Repton Manor Health Clinics Limited
Registered number: 07897428
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 317,401 317,565
Current assets
Cash at bank and in hand 81,735 72,774
Creditors: amounts falling due within one year 4 (327,687) (327,853)
Net current liabilities (245,952) (255,079)
Net assets 71,449 62,486
Capital and reserves
Called up share capital 100 100
Profit and loss account 71,349 62,386
Shareholder's funds 71,449 62,486
The directors are 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 directors acknowledge their 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.
Tracy Strange
Director
Approved by the board on 25 October 2024
Repton Manor Health Clinics Limited
Notes to the Accounts
for the year ended 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Land and buildings No Depreciation
Fixtures, fittings, tools and equipment 20% reducing balance
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings Fixtures and Fitings Total
£ £ £
Cost
At 1 February 2023 316,747 1,605 318,352
At 31 January 2024 316,747 1,605 318,352
Depreciation
At 1 February 2023 - 787 787
Charge for the year - 164 164
At 31 January 2024 - 951 951
Net book value
At 31 January 2024 316,747 654 317,401
At 31 January 2023 316,747 818 317,565
Repton Manor Health Clinics Limited 07897428 false 2023-02-01 2024-01-31 2024-01-31 VT Final Accounts July 2024 Tracy Strange No description of principal activity 07897428 2022-02-01 2023-01-31 07897428 core:WithinOneYear 2023-01-31 07897428 core:ShareCapital 2023-01-31 07897428 core:RetainedEarningsAccumulatedLosses 2023-01-31 07897428 2023-02-01 2024-01-31 07897428 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 07897428 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 07897428 bus:Director40 2023-02-01 2024-01-31 07897428 2 2023-02-01 2024-01-31 07897428 core:LandBuildings 2023-02-01 2024-01-31 07897428 core:PlantMachinery 2023-02-01 2024-01-31 07897428 bus:FRS102 2023-02-01 2024-01-31 07897428 bus:FilletedAccounts 2023-02-01 2024-01-31 07897428 2024-01-31 07897428 core:WithinOneYear 2024-01-31 07897428 core:ShareCapital 2024-01-31 07897428 core:RetainedEarningsAccumulatedLosses 2024-01-31 07897428 core:LandBuildings 2024-01-31 07897428 core:PlantMachinery 2024-01-31 07897428 2023-01-31 07897428 core:LandBuildings 2023-01-31 07897428 core:PlantMachinery 2023-01-31 iso4217:GBP xbrli:pure