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Company Registration No. 08241195 (England and Wales)
Gables Medical (Offender Health) Ltd Unaudited accounts for the year ended 31 March 2024
Gables Medical (Offender Health) Ltd Unaudited accounts Contents
Page
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Gables Medical (Offender Health) Ltd Company Information for the year ended 31 March 2024
Directors
Dr J J Lawson Mrs C Lawson Mr J B Laurie
Company Number
08241195 (England and Wales)
Registered Office
28 Northbourne Avenue Morpeth Northumberland NE61 1JG England
Accountants
JLA Accounting Limited 9 Flora Avenue Darlington DL3 8PF
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Gables Medical (Offender Health) Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,183 
7,351 
Current assets
Debtors
68,848 
14,043 
Cash at bank and in hand
26,896 
154,709 
95,744 
168,752 
Creditors: amounts falling due within one year
(83,580)
(127,163)
Net current assets
12,164 
41,589 
Total assets less current liabilities
23,347 
48,940 
Creditors: amounts falling due after more than one year
(20,112)
(28,600)
Provisions for liabilities
Deferred tax
(2,124)
(1,397)
Net assets
1,111 
18,943 
Capital and reserves
Called up share capital
1,100 
1,100 
Profit and loss account
11 
17,843 
Shareholders' funds
1,111 
18,943 
For the year ending 31 March 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 26 June 2024 and were signed on its behalf by
Mr J B Laurie Director Company Registration No. 08241195
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Gables Medical (Offender Health) Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Gables Medical (Offender Health) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08241195. The registered office is 28 Northbourne Avenue, Morpeth, Northumberland, NE61 1JG, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
15% straight line
Computer equipment
15% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Gables Medical (Offender Health) Ltd Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
29,951 
2,650 
32,601 
Additions
- 
5,425 
5,425 
At 31 March 2024
29,951 
8,075 
38,026 
Depreciation
At 1 April 2023
25,195 
55 
25,250 
Charge for the year
713 
880 
1,593 
At 31 March 2024
25,908 
935 
26,843 
Net book value
At 31 March 2024
4,043 
7,140 
11,183 
At 31 March 2023
4,756 
2,595 
7,351 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,333 
9,333 
Other debtors
59,515 
4,710 
68,848 
14,043 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
14,955 
11,722 
Taxes and social security
55,231 
59,947 
Other creditors
4,644 
43,786 
Loans from directors
- 
288 
Accruals
8,750 
11,420 
83,580 
127,163 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
20,112 
28,600 
8
Transactions with related parties
Within other creditors less than one year are the following balance Nil (2023 : £39,550)due to Lawson Medical Services Limited. Lawson Medical Services is controlled by Dr J J Lawson and Mrs C Lawson. Within other debtors is Nil (2023 : £3,710) due from NUE Staffing Solutions Limited and Nil (2023 : £1,000) from Northumbria Cottages Limited. NUE Staffing Solutions Limited and Northumbria Cottages Limited are controlled by Dr J J Lawson and Mr JB Laurie.
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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