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Registered Number: 07555533
England and Wales

 

 

 

DR N ARAVINDHAN LTD


Unaudited Financial Statements Amended
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Director Dr N Aravindhan
Registered Number 07555533
Registered Office Unit 3 Meadow Barn
Warren Farm, Gt Tey Business
Colchester
Essex
CO6 1JG
Accountants Business Accounting Services (Essex) Ltd
6 BARNCROFT CLOSE,
HIGHWOODS
Colchester
CO4 9SF
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 March 2024.
Principal activities
Principal activity of the company during the financial year was of Consultant Anesthetics and Rental Income...
Director
The director who served the company throughout the year was as follows:
Dr N Aravindhan
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Dr N Aravindhan
Director

Date approved: 03 December 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Business Accounting Services (Essex) Ltd
31 March 2024



....................................................

Business Accounting Services (Essex) Ltd

6 BARNCROFT CLOSE,
HIGHWOODS
Colchester
CO4 9SF
03 December 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 765,943    765,943 
765,943    765,943 
Current assets      
Debtors 5 (2,750)   (2,750)
Cash at bank and in hand 509,836    567,694 
507,086    564,944 
Creditors: amount falling due within one year 6 (104,180)   (304,385)
Net current assets 402,906    260,559 
 
Total assets less current liabilities 1,168,849    1,026,502 
Creditors: amount falling due after more than one year 7 (644,094)   (644,094)
Net assets 524,755    382,408 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 524,753    382,406 
Shareholders' funds 524,755    382,408 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 03 December 2024 and were signed by:


-------------------------------
Dr N Aravindhan
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 April 2022 2  368,115  368,117 
Profit for the year 16,291  16,291 
Total comprehensive income for the year 16,291  16,291 
Dividends (2,000) (2,000)
Total investments by and distributions to owners (2,000) (2,000)
At 31 March 2023 2  382,406  382,408 
At 01 April 2023 2  382,406  382,408 
Profit for the year 152,347  152,347 
Total comprehensive income for the year 152,347  152,347 
Dividends (10,000) (10,000)
Total investments by and distributions to owners (10,000) (10,000)
At 31 March 2024 2  524,753  524,755 
5
General Information
DR N ARAVINDHAN LTD is a private company, limited by shares, registered in England and Wales, registration number 07555533, registration address Unit 3 Meadow Barn , Warren Farm, Gt Tey Business , Colchester, Essex, CO6 1JG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Reducing Balance
Fixtures and Fittings 0 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 100,000    100,000 
Additions  
Disposals  
At 31 March 2024 100,000    100,000 
Amortisation
At 01 April 2023 100,000    100,000 
Charge for year  
On disposals  
At 31 March 2024 100,000    100,000 
Net book values
At 31 March 2024  
At 31 March 2023  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 April 2023 764,292    1,651    765,943 
Additions    
Disposals    
At 31 March 2024 764,292    1,651    765,943 
Depreciation
At 01 April 2023    
Charge for year    
On disposals    
At 31 March 2024    
Net book values
Closing balance as at 31 March 2024 764,292    1,651    765,943 
Opening balance as at 01 April 2023 764,292    1,651    765,943 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Advance Received (2,750)   (2,750)
(2,750)   (2,750)

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 49,448    3,444 
PAYE & Social Security   8,542 
Accrued Expenses 13,669    163,468 
Wages & Salaries Control Account   11,153 
Directors' Current Accounts 41,063    117,778 
104,180    304,385 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Directors' Loan Accounts 644,094    644,094 
644,094    644,094 

6