Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 08004535 Dr J.R Cooper Mrs S.J Cooper Mrs S.J Cooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08004535 2023-03-31 08004535 2024-03-31 08004535 2023-04-01 2024-03-31 08004535 frs-core:CurrentFinancialInstruments 2024-03-31 08004535 frs-core:ComputerEquipment 2024-03-31 08004535 frs-core:ComputerEquipment 2023-04-01 2024-03-31 08004535 frs-core:ComputerEquipment 2023-03-31 08004535 frs-core:ShareCapital 2024-03-31 08004535 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08004535 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08004535 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 08004535 frs-bus:SmallEntities 2023-04-01 2024-03-31 08004535 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08004535 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 08004535 frs-core:DeferredTaxation 2023-04-01 2024-03-31 08004535 frs-core:DeferredTaxation 2023-03-31 08004535 frs-core:UnlistedNon-exchangeTraded 2024-03-31 08004535 frs-core:UnlistedNon-exchangeTraded 2023-03-31 08004535 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 08004535 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 08004535 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08004535 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 08004535 frs-bus:Director1 2023-04-01 2024-03-31 08004535 frs-bus:Director2 2023-04-01 2024-03-31 08004535 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 08004535 frs-countries:EnglandWales 2023-04-01 2024-03-31 08004535 2022-03-31 08004535 2023-03-31 08004535 2022-04-01 2023-03-31 08004535 frs-core:CurrentFinancialInstruments 2023-03-31 08004535 frs-core:ShareCapital 2023-03-31 08004535 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 08004535
BDI Medical Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08004535
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 297
Investments 5 1 1
1 298
CURRENT ASSETS
Debtors 6 16,656 17,224
Cash at bank and in hand 24,976 22,520
41,632 39,744
Creditors: Amounts Falling Due Within One Year 7 (28,634 ) (25,208 )
NET CURRENT ASSETS (LIABILITIES) 12,998 14,536
TOTAL ASSETS LESS CURRENT LIABILITIES 12,999 14,834
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (56 )
NET ASSETS 12,999 14,778
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 12,899 14,678
SHAREHOLDERS' FUNDS 12,999 14,778
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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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr J.R Cooper
Director
29/11/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
BDI Medical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08004535 . The registered office is Brough House Brough, Bradwell, Hope Valley, Derbyshire, S33 9HG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 2,220
As at 31 March 2024 2,220
Depreciation
As at 1 April 2023 1,923
Provided during the period 297
As at 31 March 2024 2,220
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 297
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5. Investments
Unlisted
£
Cost
As at 1 April 2023 1
As at 31 March 2024 1
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 1
As at 1 April 2023 1
The company holds one Ordinary share, which equates to a 50% shareholding, in Medico Legal Diagnostics Ltd. Dr J R Cooper is a director of this company.
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,656 16,224
Other debtors 1,000 1,000
16,656 17,224
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 25,187 18,549
Accruals and deferred income 922 1,408
Directors' loan accounts 2,525 5,251
28,634 25,208
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences - 56
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9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2023 56 56
Deferred taxation (56 ) (56 )
Provision is made for the potential charge to tax that would arise should the company dispose of its fixed assets at the stated net book value to the extent that this is in excess of the tax written down value.
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
During the year, the company received dividends from Medico Legal Diagnostics Ltd, a company in which Dr J R Cooper is a director.

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