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REGISTERED NUMBER: 08956804 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Cardiac Consultation Limited

Cardiac Consultation Limited (Registered number: 08956804)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Cardiac Consultation Limited

Company Information
for the year ended 31 March 2024







DIRECTORS: Professor D J Wright
Mrs J Kirkbride-Wright





REGISTERED OFFICE: 4 Pine Walks
Prenton
Wirral
CH42 8LQ





REGISTERED NUMBER: 08956804 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Chartered Accountants
Suite 1, First Floor
Coachworks Arcade
Northgate Street
Chester
Cheshire
CH1 2EY

Cardiac Consultation Limited (Registered number: 08956804)

Balance Sheet
31 March 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 13,459 14,452

CURRENT ASSETS
Debtors 5 11,819 9,634
Investments 6 26,952 23,519
Cash at bank 4,787 8,543
43,558 41,696
CREDITORS
Amounts falling due within one year 7 (23,950 ) (21,448 )
NET CURRENT ASSETS 19,608 20,248
TOTAL ASSETS LESS CURRENT LIABILITIES 33,067 34,700

PROVISIONS FOR LIABILITIES 8 (2,557 ) (2,746 )
NET ASSETS 30,510 31,954

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 30,410 31,854
SHAREHOLDERS' FUNDS 30,510 31,954

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 29 October 2024 and were signed on its behalf by:





Professor D J Wright - Director


Cardiac Consultation Limited (Registered number: 08956804)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Cardiac Consultation 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 represents net sales of services provided in the period, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 5% on reducing balance
Fixtures and fittings - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Cardiac Consultation Limited (Registered number: 08956804)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Improvements and
to property fittings Totals
£ £ £
COST
At 1 April 2023
and 31 March 2024 19,687 9,958 29,645
DEPRECIATION
At 1 April 2023 6,584 8,609 15,193
Charge for year 656 337 993
At 31 March 2024 7,240 8,946 16,186
NET BOOK VALUE
At 31 March 2024 12,447 1,012 13,459
At 31 March 2023 13,103 1,349 14,452

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 11,819 9,634

6. CURRENT ASSET INVESTMENTS
2024 2023
£ £
Unlisted investments 26,952 23,519

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Taxation and social security 7,579 5,678
Other creditors 16,371 15,770
23,950 21,448

8. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax 2,557 2,746

Deferred tax
£
Balance at 1 April 2023 2,746
Utilised during year (189 )
Accelerated capital allowances
Balance at 31 March 2024 2,557

Cardiac Consultation Limited (Registered number: 08956804)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

9. RELATED PARTY DISCLOSURES

Included within other creditors is an amount of £14,121 (2022: £14,125) owed by the company to Mr DJ Wright and Mrs J Kirkbride Wright, the directors of the company.

No interest has been charged on this balance. It is unsecured and repayable upon demand.

During the period dividends totalling £30,000 (2023 £25,000) were paid to Mr DJ Wright & Mrs J Kirkbride-Wright, the directors of the company.

10. ULTIMATE CONTROLLING PARTY

The company is under the control of Mr DJ Wright and Mrs J Kirkbride-Wright, the directors of the company, by virtue of them holding the entire issued share capital.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Cardiac Consultation Limited

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cardiac Consultation Limited for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cardiac Consultation Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cardiac Consultation Limited and state those matters that we have agreed to state to the Board of Directors of Cardiac Consultation Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cardiac Consultation Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cardiac Consultation Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cardiac Consultation Limited. You consider that Cardiac Consultation 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 financial statements of Cardiac Consultation 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 financial statements.






Bennett Brooks & Co Ltd
Chartered Accountants
Suite 1, First Floor
Coachworks Arcade
Northgate Street
Chester
Cheshire
CH1 2EY


29 October 2024