Registered number
14090665
EKA Clinical Limited
Unaudited Filleted Accounts
31 January 2024
EKA Clinical Limited
Company Information
Director
Mr C T J Bolton
Accountants
Keith Graham
Chartered Accountants
Suite 2 Wesley Chambers
Queens Road
Aldershot
Hampshire
GU11 3JD
Bankers
Lloyds Bank plc.
25 Gresham Street
London
EC2V 7HN
Registered office
Unit 2-3, Blacknest Business Park
Blacknest Road, Near Bentley
Alton
Hampshire
GU34 4PX
Registered number
14090665
EKA Clinical Limited
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of EKA Clinical Limited for the year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EKA Clinical Limited for the year ended 31 January 2024 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/ members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of EKA Clinical Limited, as a body, in accordance with the terms of our engagement letter dated 21 March 2023. Our work has been undertaken solely to prepare for your approval the accounts of EKA Clinical Limited and state those matters that we have agreed to state to the Board of Directors of EKA Clinical Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EKA Clinical Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that EKA Clinical Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of EKA Clinical Limited. You consider that EKA Clinical Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of EKA Clinical Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Keith Graham
Chartered Accountants
Suite 2 Wesley Chambers
Queens Road
Aldershot
Hampshire
GU11 3JD
30 October 2024
EKA Clinical Limited
Registered number: 14090665
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 861 -
Current assets
Stocks 1,498 -
Debtors 4 1,305 -
Cash at bank and in hand 4,822 380
7,625 380
Creditors: amounts falling due within one year 5 (12,498) (2,234)
Net current liabilities (4,873) (1,854)
Net liabilities (4,012) (1,854)
Capital and reserves
Called up share capital 1 1
Profit and loss account (4,013) (1,855)
Shareholder's funds (4,012) (1,854)
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.
Mr C T J Bolton
Director
Approved by the board on 29 October 2024
EKA Clinical 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).

The company is insolvent but for the continuing support of the Bolton Holdings Group, who have indicated they will continue to support the company for the forseeable future.
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:
Office equipment 20% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Office equipment
£
Cost
Additions 1,076
At 31 January 2024 1,076
Depreciation
Charge for the year 215
At 31 January 2024 215
Net book value
At 31 January 2024 861
4 Debtors 2024 2023
£ £
Other debtors 1,305 -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 60 -
Amounts owed to group undertakings and undertakings in which the company has a participating interest 10,926 794
Other creditors 1,512 1,440
12,498 2,234
6 Other information
EKA Clinical Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 2-3, Blacknest Business Park
Blacknest Road, Near Bentley
Alton
Hampshire
GU34 4PX
The financial statements are presented in Sterling, which is the functional currency of the company.
EKA Clinical Limited 14090665 false 2023-02-01 2024-01-31 2024-01-31 VT Final Accounts July 2024 No description of principal activity 14090665 2022-05-06 2023-01-31 14090665 core:WithinOneYear 2023-01-31 14090665 core:ShareCapital 2023-01-31 14090665 core:RetainedEarningsAccumulatedLosses 2023-01-31 14090665 2023-02-01 2024-01-31 14090665 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 14090665 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 14090665 bus:Director1 2023-02-01 2024-01-31 14090665 1 2023-02-01 2024-01-31 14090665 2 2023-02-01 2024-01-31 14090665 core:PlantMachinery 2023-02-01 2024-01-31 14090665 countries:England 2023-02-01 2024-01-31 14090665 bus:FRS102 2023-02-01 2024-01-31 14090665 bus:FilletedAccounts 2023-02-01 2024-01-31 14090665 2024-01-31 14090665 core:WithinOneYear 2024-01-31 14090665 core:ShareCapital 2024-01-31 14090665 core:RetainedEarningsAccumulatedLosses 2024-01-31 14090665 core:PlantMachinery 2024-01-31 14090665 2023-01-31 iso4217:GBP xbrli:pure