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REGISTERED NUMBER: 09454405 (England and Wales)















MINIKONSULT DIAGNOSTICS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024






MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

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


MINIKONSULT DIAGNOSTICS LIMITED

COMPANY INFORMATION
for the year ended 30 June 2024







DIRECTORS: Dr H O Horsfall
Miss C M A Horsfall
Mr T H Horsfall





REGISTERED OFFICE: Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS





REGISTERED NUMBER: 09454405 (England and Wales)





ACCOUNTANTS: SMH Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 264 1,705
Investments 5 1 1
265 1,706

CURRENT ASSETS
Debtors 6 5,207 12,860
Cash at bank 5,882 15,246
11,089 28,106
CREDITORS
Amounts falling due within one year 7 (466 ) (695 )
NET CURRENT ASSETS 10,623 27,411
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,888

29,117

PROVISIONS FOR LIABILITIES 8 (50 ) (324 )
NET ASSETS 10,838 28,793

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 10,837 28,792
SHAREHOLDERS' FUNDS 10,838 28,793

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.

MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

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 25 October 2024 and were signed on its behalf by:





Dr H O Horsfall - Director


MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 June 2024


1. STATUTORY INFORMATION

Minikonsult Diagnostics 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 presentation currency of the financial statements is the Pound 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.

Turnover
Turnover is recognised on completion of services carried out.

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 cost and 25% on cost

Investments in associates
Investments in associate undertakings are recognised at cost.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors, amounts owed by group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.


MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024


2. ACCOUNTING POLICIES - continued
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.

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
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 42,141
Additions 300
At 30 June 2024 42,441
DEPRECIATION
At 1 July 2023 40,436
Charge for year 1,741
At 30 June 2024 42,177
NET BOOK VALUE
At 30 June 2024 264
At 30 June 2023 1,705

5. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1 July 2023
and 30 June 2024 1
NET BOOK VALUE
At 30 June 2024 1
At 30 June 2023 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,110 10,045
Amounts owed by group undertakings - 1,469
Other debtors 97 1,346
5,207 12,860

MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 252 548
Other creditors 214 147
466 695

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 50 324

Deferred
tax
£   
Balance at 1 July 2023 324
Credit to Income Statement during year (274 )
Balance at 30 June 2024 50

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
Miss C M A Horsfall
Balance outstanding at start of year 209 -
Amounts advanced - 261
Amounts repaid (209 ) (52 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 209

10. RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £139 (2023: £33) were outstanding at the year end and will be repaid when funds permit.