05939509falsethat of oral and ancillary healthcare2022-10-012024-02-29http://www.companieshouse.gov.uk/2022-09-30http://www.companieshouse.gov.uk/cd:CompanySecretary12022-10-012024-02-29http://www.companieshouse.gov.uk/pt:PlantMachinery2022-09-30http://www.companieshouse.gov.uk/pt:ShareCapital2022-09-30http://www.companieshouse.gov.uk/cd:Director12022-10-012024-02-29http://www.companieshouse.gov.uk/pt:PlantMachinery2024-02-29http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-29http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12022-10-012024-02-29http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-10-012024-02-29http://www.companieshouse.gov.uk/pt:NetGoodwill2022-09-30http://www.companieshouse.gov.uk/pt:NetGoodwill2024-02-29http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-10-012024-02-29http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-29http://www.companieshouse.gov.uk/pt:NetGoodwill2022-10-012024-02-29http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-09-30http://www.companieshouse.gov.uk/2022-10-012024-02-29http://www.companieshouse.gov.uk/2022-09-30http://www.companieshouse.gov.uk/cd:FRS1022022-10-012024-02-29http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/cd:FullAccounts2022-10-012024-02-29http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-10-012024-02-29iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 05939509

R A Elliott & Associates Limited

ACCOUNTS
FOR THE 517 DAY PERIOD ENDED 29/02/2024

Prepared By:
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU

R A Elliott & Associates Limited

ACCOUNTS
FOR THE 517 DAY PERIOD ENDED 29/02/2024
DIRECTORS
Behrooz Khoshooee
SECRETARY
Jessica Khoshooee
REGISTERED OFFICE
46-48 Station Road
Llanishen
Cardiff
CF14 5LU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05939509
ACCOUNTANTS
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU

R A Elliott & Associates Limited

ACCOUNTS
FOR THE517 DAY PERIODENDED29/02/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

R A Elliott & Associates Limited

BALANCE SHEET AT 29/02/2024
20242023
Notes££
FIXED ASSETS
Intangible assets29,23712,579
Tangible assets321,08811,575
30,32524,154
CURRENT ASSETS
Stock2,6332,507
Debtors551,99841,223
Cash at bank and in hand54,72192,066
109,352135,796
CREDITORS: Amounts falling due within one year6118,56377,674
NET CURRENT (LIABILITIES) / ASSETS(9,211)58,122
TOTAL ASSETS LESS CURRENT LIABILITIES21,11482,276
PROVISIONS FOR LIABILITIES AND CHARGES82,0482,211
NET ASSETS19,06680,065
CAPITAL AND RESERVES
Called up share capital9100100
Profit and loss account18,96679,965
SHAREHOLDERS' FUNDS19,06680,065
For the year ending 29/02/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 21/11/2024 and signed on their behalf by
.............................
Behrooz Khoshooee
Director

R A Elliott & Associates Limited

NOTES TO THE ACCOUNTS
FOR THE 517 DAY PERIOD ENDED 29/02/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

R A Elliott & Associates Limited

2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/10/2022118,148118,148
At 29/02/2024118,148118,148
Depreciation
At 01/10/2022105,569105,569
For the 517 day period3,3423,342
At 29/02/2024108,911108,911
Net Book Amounts
At 29/02/20249,2379,237
At 30/09/202212,57912,579
3. TANGIBLE FIXED ASSETS
Plant and
MachineryTotal
££
Cost
At 01/10/202287,79887,798
Additions21,07921,079
At 29/02/2024108,877108,877
Depreciation
At 01/10/202276,22376,223
For the 517 day period11,56611,566
At 29/02/202487,78987,789
Net Book Amounts
At 29/02/202421,08821,088
At 30/09/202211,57511,575
4. STOCK 20242023
££
Stock comprises:
Stock2,6332,507
2,6332,507

R A Elliott & Associates Limited

5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors51,99841,222
Amounts due from group companies-1
51,99841,223
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax71,14525,833
PAYE control9021,426
Directors current account101-
Trade creditors38,56236,863
Patient charges7,85313,552
118,56377,674
7. EMPLOYEES
20242023
No.No.
Average number of employees99
8. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation2,0482,211
2,0482,211
9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100

R A Elliott & Associates Limited

10. CONTROLLING PARTY
Are the directors and shareholders of the company.