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Company Registration No. 14743510 (England and Wales)
Clera Healthcare Ltd Unaudited accounts for the period from 20 March 2023 to 30 June 2024
Clera Healthcare Ltd Unaudited accounts Contents
Page
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Clera Healthcare Ltd Company Information for the period from 20 March 2023 to 30 June 2024
Directors
Dr Jonathan Abeles Dr Alice Appleton
Company Number
14743510 (England and Wales)
Registered Office
25 Ash Road 25 Ash Road Bristol BS7 8RN England
Accountants
Collective Concepts Accounting Ltd
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Clera Healthcare Ltd Statement of financial position as at 30 June 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
64,329 
Tangible assets
925 
65,254 
Current assets
Debtors
4,952 
Cash at bank and in hand
7,170 
12,122 
Creditors: amounts falling due within one year
(17,515)
Net current liabilities
(5,393)
Net assets
59,861 
Capital and reserves
Called up share capital
2 
Share premium
62,032 
Profit and loss account
(2,173)
Shareholders' funds
59,861 
For the period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 November 2024 and were signed on its behalf by
Dr Jonathan Abeles Director Company Registration No. 14743510
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Clera Healthcare Ltd Notes to the Accounts for the period from 20 March 2023 to 30 June 2024
1
Statutory information
Clera Healthcare Ltd is a private company, limited by shares, registered in England and Wales, registration number 14743510. The registered office is 25 Ash Road 25 Ash Road, Bristol, BS7 8RN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the period from 20 March 2023 to 30 June 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 20 March 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
SLM @ 33.33%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Software development amortised over 10 years.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Research and development
Salary expenditure on research and development is written off in the year in which it is incurred. Other than salaries, expenditure on research and development is capitlised as an intangible assets in the year in which it is incurred.
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Clera Healthcare Ltd Notes to the Accounts for the period from 20 March 2023 to 30 June 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 20 March 2023
- 
Additions
67,256 
At 30 June 2024
67,256 
Amortisation
At 20 March 2023
- 
Charge for the period
2,927 
At 30 June 2024
2,927 
Net book value
At 30 June 2024
64,329 
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 20 March 2023
- 
Additions
1,665 
At 30 June 2024
1,665 
Depreciation
Charge for the period
740 
At 30 June 2024
740 
Net book value
At 30 June 2024
925 
6
Debtors
2024 
£ 
Amounts falling due within one year
VAT
4,952 
7
Creditors: amounts falling due within one year
2024 
£ 
Trade creditors
4,809 
Other creditors
13 
Loans from directors
11,973 
Accruals
720 
17,515 
8
Average number of employees
During the period the average number of employees was 2.
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