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Company Registration No. 08487991 (England and Wales)
SJL PATHOLOGY LIMITED Unaudited accounts for the year ended 30 April 2024
SJL PATHOLOGY LIMITED Unaudited accounts Contents
Page
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SJL PATHOLOGY LIMITED Company Information for the year ended 30 April 2024
Director
Dr Sarah Lower
Company Number
08487991 (England and Wales)
Registered Office
5 BOYD CLOSE UPMINSTER RM14 3BG UNITED KINGDOM
Accountants
Fox Accountancy Limited 88 Corbets Tey Road Upminster Essex RM14 2BA
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SJL PATHOLOGY LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
5,229 
25,893 
Cash at bank and in hand
5,505 
62,086 
10,734 
87,979 
Creditors: amounts falling due within one year
- 
(6,561)
Net current assets
10,734 
81,418 
Net assets
10,734 
81,418 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
10,634 
81,318 
Shareholders' funds
10,734 
81,418 
For the year ending 30 April 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 director acknowledges her 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 and authorised for issue on 16 December 2024 and were signed on its behalf by
Dr Sarah Lower Director Company Registration No. 08487991
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SJL PATHOLOGY LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
SJL PATHOLOGY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08487991. The registered office is 5 BOYD CLOSE, UPMINSTER, RM14 3BG, UNITED KINGDOM.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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:
Plant & machinery
25% straight line
Fixtures & fittings
25% straight line
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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SJL PATHOLOGY LIMITED Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
13,131 
1,189 
14,320 
At 30 April 2024
13,131 
1,189 
14,320 
Depreciation
At 1 May 2023
13,131 
1,189 
14,320 
At 30 April 2024
13,131 
1,189 
14,320 
Net book value
At 30 April 2024
- 
- 
- 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,229 
12,438 
Accrued income and prepayments
- 
255 
Other debtors
- 
13,200 
5,229 
25,893 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
- 
6,561 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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