2023-04-012024-03-312024-03-31false11429610ASR PROSTHETICS 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ASR PROSTHETICS LIMITED

Registered Number
11429610
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ASR PROSTHETICS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

HUSSAIN, Altaf
HUSSAIN, Sumera

Registered Address

The Crescent Dental & Implant Centre Asr Finance Office
The Crescent
Selby
YO8 4PE

Registered Number

11429610 (England and Wales)
ASR PROSTHETICS LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,4116,158
5,4116,158
Current assets
Stocks47,3805,600
Debtors5498,993244,966
Cash at bank and on hand85,768228,939
592,141479,505
Creditors amounts falling due within one year6(271,538)(204,844)
Net current assets (liabilities)320,603274,661
Total assets less current liabilities326,014280,819
Creditors amounts falling due after one year7(12,500)(19,167)
Provisions for liabilities8(1,353)(1,170)
Net assets312,161260,482
Capital and reserves
Called up share capital100100
Profit and loss account312,061260,382
Shareholders' funds312,161260,482
The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2024, and are signed on its behalf by:
HUSSAIN, Altaf
Director
Registered Company No. 11429610
ASR PROSTHETICS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Trade and other 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.
2.Average number of employees

20242023
Average number of employees during the year65
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 2311,62894812,576
Additions606-606
At 31 March 2412,23494813,182
Depreciation and impairment
At 01 April 236,0763426,418
Charge for year1,2321211,353
At 31 March 247,3084637,771
Net book value
At 31 March 244,9264855,411
At 31 March 235,5526066,158
4.Stocks

2024

2023

££
Other stocks7,3805,600
Total7,3805,600
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables50,40334,109
Other debtors448,590210,857
Total498,993244,966
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables17,789102,711
Bank borrowings and overdrafts10,00013,333
Amounts owed to related parties1,6592,100
Taxation and social security8,58826,841
Other creditors228,81252,105
Accrued liabilities and deferred income4,6907,754
Total271,538204,844
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts12,50019,167
Total12,50019,167
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,3531,170
Total1,3531,170