Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falsemedical practitioner66truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08239875 2023-05-01 2024-04-30 08239875 2022-05-01 2023-04-30 08239875 2024-04-30 08239875 2023-04-30 08239875 c:Director1 2023-05-01 2024-04-30 08239875 d:PlantMachinery 2023-05-01 2024-04-30 08239875 d:MotorVehicles 2023-05-01 2024-04-30 08239875 d:FurnitureFittings 2023-05-01 2024-04-30 08239875 d:OtherPropertyPlantEquipment 2023-05-01 2024-04-30 08239875 d:OtherPropertyPlantEquipment 2024-04-30 08239875 d:OtherPropertyPlantEquipment 2023-04-30 08239875 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08239875 d:Goodwill 2023-05-01 2024-04-30 08239875 d:Goodwill 2024-04-30 08239875 d:Goodwill 2023-04-30 08239875 d:CurrentFinancialInstruments 2024-04-30 08239875 d:CurrentFinancialInstruments 2023-04-30 08239875 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08239875 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08239875 d:ShareCapital 2024-04-30 08239875 d:ShareCapital 2023-04-30 08239875 d:RetainedEarningsAccumulatedLosses 2024-04-30 08239875 d:RetainedEarningsAccumulatedLosses 2023-04-30 08239875 c:FRS102 2023-05-01 2024-04-30 08239875 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08239875 c:FullAccounts 2023-05-01 2024-04-30 08239875 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08239875 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Registered number: 08239875






S A RAZA LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










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S A RAZA LIMITED
REGISTERED NUMBER:08239875

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
24,517
30,538

  
24,517
30,538

Current assets
  

Debtors: amounts falling due within one year
 6 
11,185
11,231

Cash at bank and in hand
 7 
20,926
27,279

  
32,111
38,510

Creditors: amounts falling due within one year
 8 
(34,127)
(49,966)

Net current liabilities
  
 
 
(2,016)
 
 
(11,456)

Total assets less current liabilities
  
22,501
19,082

  

Net assets
  
22,501
19,082


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
22,401
18,982

  
22,501
19,082


Page 1

 
S A RAZA LIMITED
REGISTERED NUMBER:08239875
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S A Raza
Director

Date: 20 January 2025

Page 2

 
S A RAZA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

S A Raza Limited is a private company limited by shares, incorporated in England and Wales.  Its registered office is Millhouse, 32-38 East Street, Rochford, Essex SS4 1DB.
The principal activity of the company continued to be that of a medical practitioner.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
S A RAZA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & machinery
-
20% reducing balance
Motor vehicles
-
25% reducing balance
Fixtures & fittings
-
33% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
S A RAZA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 -6).

Page 5

 
S A RAZA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 May 2023
260,000



At 30 April 2024

260,000



Amortisation


At 1 May 2023
260,000



At 30 April 2024

260,000



Net book value



At 30 April 2024
-



At 30 April 2023
-



Page 6

 
S A RAZA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Tangible fixed assets





Other fixed assets

£



Cost or valuation


At 1 May 2023
98,355


Additions
1,713



At 30 April 2024

100,068



Depreciation


At 1 May 2023
67,817


Charge for the year on owned assets
7,734



At 30 April 2024

75,551



Net book value



At 30 April 2024
24,517



At 30 April 2023
30,538


6.


Debtors

2024
2023
£
£


Trade debtors
11,185
11,231

11,185
11,231



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
20,926
27,279

20,926
27,279


Page 7

 
S A RAZA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
23,554
31,348

Other taxation and social security
580
3,818

Other creditors
5,637
3,603

Accruals and deferred income
4,356
11,197

34,127
49,966



9.


Pension commitments

The company operates a defined contribution pension scheme.  The assets of the scheme are held seperately from those of the company in an independently administered fund.  The pension cost charge represents contributions payable by the company.

 
Page 8