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Registered Number: 08290427
England and Wales

 

 

 

ELM SURGERY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 132,997    116,999 
132,997    116,999 
Current assets      
Debtors: amounts falling due within one year 1,780,857    1,947,005 
Investments 33,968    10,000 
Cash at bank and in hand 173,066    155,549 
1,987,891    2,112,554 
Creditors: amount falling due within one year (280,953)   (403,618)
Net current assets 1,706,938    1,708,936 
 
Total assets less current liabilities 1,839,935    1,825,935 
Creditors: amount falling due after more than one year (204,682)   (340,584)
Provisions for liabilities (8,414)   (3,348)
Net assets 1,626,839    1,482,003 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 1,626,739    1,481,903 
Shareholders' funds 1,626,839    1,482,003 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 29 October 2024 and were signed on its behalf by:


-------------------------------
Hormoz Massoumi
Director
1
General Information
Elm Surgery Limited is a private company, limited by shares, registered in England and Wales, registration number 08290427, registration address 438 Greenford Avenue, Hanwell, London, W7 3DD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the profit and loss account.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and buildings 2% Reducing Balance
Plant and machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Improvements to property 10% Straight Line
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 18 (2023 : 19).
3.

Tangible fixed assets

Cost or valuation Land and buildings   Plant and machinery   Motor Vehicles   Improvements to property   Total
  £   £   £   £   £
At 01 February 2023 59,500    116,110      72,750    248,360 
Additions     35,518      35,518 
Disposals        
At 31 January 2024 59,500    116,110    35,518    72,750    283,878 
Depreciation
At 01 February 2023 18,122    105,964      7,275    131,361 
Charge for year 828    2,537    8,880    7,275    19,520 
On disposals        
At 31 January 2024 18,950    108,501    8,880    14,550    150,881 
Net book values
Closing balance as at 31 January 2024 40,550    7,609    26,638    58,200    132,997 
Opening balance as at 01 February 2023 41,378    10,146      65,475    116,999 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2