Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true2false2023-04-01falseOther human health activities2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07155661 2023-04-01 2024-03-31 07155661 2022-04-01 2023-03-31 07155661 2024-03-31 07155661 2023-03-31 07155661 c:Director1 2023-04-01 2024-03-31 07155661 d:CurrentFinancialInstruments 2024-03-31 07155661 d:CurrentFinancialInstruments 2023-03-31 07155661 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07155661 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07155661 d:ShareCapital 2024-03-31 07155661 d:ShareCapital 2023-03-31 07155661 d:RetainedEarningsAccumulatedLosses 2024-03-31 07155661 d:RetainedEarningsAccumulatedLosses 2023-03-31 07155661 c:FRS102 2023-04-01 2024-03-31 07155661 c:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 07155661 c:FullAccounts 2023-04-01 2024-03-31 07155661 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07155661 2 2023-04-01 2024-03-31 07155661 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 07155661









MCDONALD MAMMOGRAPHY CONSULTANCY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
MCDONALD MAMMOGRAPHY CONSULTANCY LIMITED
 
 
  
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MCDONALD MAMMOGRAPHY CONSULTANCY LIMITED
FOR THE YEAR ENDED 31 MARCH 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of McDonald Mammography Consultancy Limited for the year ended 31 March 2024 which comprise  the 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 Association of Chartered Certified Accountantswe are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the director of McDonald Mammography Consultancy Limited in accordance with the terms of our engagement letter dated 18 October 2024Our work has been undertaken solely to prepare for your approval the financial statements of McDonald Mammography Consultancy Limited and state those matters that we have agreed to state to the director of McDonald Mammography Consultancy Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than McDonald Mammography Consultancy Limited and its director for our work or for this report. 

It is your duty to ensure that McDonald Mammography Consultancy 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 McDonald Mammography Consultancy Limited. You consider that McDonald Mammography Consultancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of McDonald Mammography Consultancy 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.

  



Fraser Russell Limited
 
77 Francis Road
Edgbaston
Birmingham
West Midlands
B16 8SP

18 October 2024
Page 1

 
MCDONALD MAMMOGRAPHY CONSULTANCY LIMITED
REGISTERED NUMBER: 07155661

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
60,000
-

Cash at bank and in hand
 5 
31,043
106,451

  
91,043
106,451

Creditors: amounts falling due within one year
 6 
(40,720)
(44,104)

Net current assets
  
 
 
50,323
 
 
62,347

Total assets less current liabilities
  
50,323
62,347

  

Net assets
  
50,323
62,347


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
50,322
62,346

  
50,323
62,347


Page 2

 
MCDONALD MAMMOGRAPHY CONSULTANCY LIMITED
REGISTERED NUMBER: 07155661
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 October 2024.




Dawn McDonald
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
MCDONALD MAMMOGRAPHY CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

McDonald Mammography Consultancy Limited is a company limited by shares incorporated in England within the United Kingdom, having a registration of 07155661.  The address of the registered office is 77 Francis Road, Edgbaston, Birmingham, B16 8SP. The principal activity of the company in the year continued to be that of mammography services.
The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required

Page 4

 
MCDONALD MAMMOGRAPHY CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 5

 
MCDONALD MAMMOGRAPHY CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Debtors

2024
2023
£
£


Other debtors
60,000
-

60,000
-


Page 6

 
MCDONALD MAMMOGRAPHY CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
31,043
106,451

Less: bank overdrafts
(582)
(815)

30,461
105,636



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
582
815

Trade creditors
3,119
2,182

Corporation tax
12,239
9,832

Other creditors
22,780
14,275

Accruals and deferred income
2,000
17,000

40,720
44,104



7.


Related party transactions

Dawn McDonald is a director and shareholder of the company.
During the period, the company received loans of £3,385 from the director. As at the balance sheet date, the company owed the £17,660 (2023: £14,275) which is shown in other creditors due within one year.  
The above balances are payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. 


Dawn McDonald is a director and shareholder of the Early Breast Aware Ltd.

During the period, the company transacted with Early Breast Aware Ltd of goods and services for a net amount of £5,000. As at the balance sheet date, the company owed Early Breast Aware Ltd £5,000 (2023: £Nil) which is shown in other creditors due within one year.  

The above balances are payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. 

 
Page 7