Caseware UK (AP4) 2023.0.135 2023.0.135 The principal activity is that of medical consultancyfalse2023-05-01false22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14045224 2023-05-01 2024-04-30 14045224 2022-04-13 2023-04-30 14045224 2024-04-30 14045224 2023-04-30 14045224 1 2023-05-01 2024-04-30 14045224 d:Director1 2023-05-01 2024-04-30 14045224 e:Goodwill 2023-05-01 2024-04-30 14045224 e:Goodwill 2024-04-30 14045224 e:Goodwill 2023-04-30 14045224 e:CurrentFinancialInstruments 2024-04-30 14045224 e:CurrentFinancialInstruments 2023-04-30 14045224 e:CurrentFinancialInstruments e:WithinOneYear 2024-04-30 14045224 e:CurrentFinancialInstruments e:WithinOneYear 2023-04-30 14045224 e:ShareCapital 2023-05-01 2024-04-30 14045224 e:ShareCapital 2024-04-30 14045224 e:ShareCapital 2022-04-13 2023-04-30 14045224 e:ShareCapital 2023-04-30 14045224 e:OtherMiscellaneousReserve 2023-05-01 2024-04-30 14045224 e:OtherMiscellaneousReserve 2024-04-30 14045224 e:OtherMiscellaneousReserve 1 2023-05-01 2024-04-30 14045224 e:OtherMiscellaneousReserve 2022-04-13 2023-04-30 14045224 e:OtherMiscellaneousReserve 2023-04-30 14045224 e:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 14045224 e:RetainedEarningsAccumulatedLosses 2024-04-30 14045224 e:RetainedEarningsAccumulatedLosses 1 2023-05-01 2024-04-30 14045224 e:RetainedEarningsAccumulatedLosses 2022-04-13 2023-04-30 14045224 e:RetainedEarningsAccumulatedLosses 2023-04-30 14045224 d:FRS102 2023-05-01 2024-04-30 14045224 d:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 14045224 d:FullAccounts 2023-05-01 2024-04-30 14045224 d:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 14045224 2 2023-05-01 2024-04-30 14045224 6 2023-05-01 2024-04-30 14045224 e:ShareCapital 1 2023-05-01 2024-04-30 14045224 e:Goodwill e:OwnedIntangibleAssets 2023-05-01 2024-04-30 14045224 f:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 14045224










Dr Tanner Medical Consultancy Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 April 2024

 
Dr Tanner Medical Consultancy Limited
 
  
Chartered Accountants' Report to the Board of Directors on the preparation of the Unaudited Statutory Financial Statements of Dr Tanner Medical Consultancy Limited for the Year Ended 30 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dr Tanner Medical Consultancy Limited for the year ended 30 April 2024 which comprise  the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Dr Tanner Medical Consultancy Limited, as a body, in accordance with the terms of our engagement letter dated 22 November 2022Our work has been undertaken solely to prepare for your approval the financial statements of Dr Tanner Medical Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of Dr Tanner Medical Consultancy Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dr Tanner Medical Consultancy Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Dr Tanner Medical Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dr Tanner Medical Consultancy Limited. You consider that Dr Tanner Medical Consultancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Dr Tanner Medical Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
Chartered Accountants
9 Donnington Park
85 Birdham Road
Chichester
West Sussex
PO20 7AJ
27 January 2025
Page 1

 
Dr Tanner Medical Consultancy Limited
Registered number: 14045224

Balance Sheet
As at 30 April 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
60,720
68,080

Investments
 5 
70,939
30,243

  
131,659
98,323

Current assets
  

Debtors: amounts falling due within one year
 6 
20,399
9,556

Bank and cash balances
  
9,978
23,812

  
30,377
33,368

Creditors: amounts falling due within one year
 7 
(29,030)
(47,786)

Net current assets/(liabilities)
  
 
 
1,347
 
 
(14,418)

Total assets less current liabilities
  
133,006
83,905

  

Net assets
  
133,006
83,905


Capital and reserves
  

Called up share capital 
  
100
100

Fair value reserve
  
7,097
-

Profit and loss account
  
125,809
83,805

  
133,006
83,905


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 by: 


................................................
Dr M A Tanner
Director
Date: 26 January 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 2

 
Dr Tanner Medical Consultancy Limited
 

Statement of Changes in Equity
For the Year Ended 30 April 2024


Called up share capital
Fair value reserve
Profit and loss account
Total equity

£
£
£
£


Comprehensive income for the period

Profit for the period
-
-
83,805
83,805
Total comprehensive income for the period
-
-
83,805
83,805


Contributions by and distributions to owners

Shares issued during the period
100
-
-
100


Total transactions with owners
100
-
-
100



At 1 May 2023
100
-
83,805
83,905


Comprehensive income for the year

Profit for the year
-
-
87,101
87,101

Transfer to the Fair value reserve
-
7,097
(7,097)
-
Total comprehensive income for the year
-
7,097
80,004
87,101


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(38,000)
(38,000)


Total transactions with owners
-
-
(38,000)
(38,000)


At 30 April 2024
100
7,097
125,809
133,006


The notes on pages 4 to 7 form part of these financial statements.
Page 3

 
Dr Tanner Medical Consultancy Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 April 2024

1.


General information

Dr Tanner Medical Consultancy Limited is a private company limited by share capital incorporated in England and Wales. The address of the registered office is: 9 Donnington Park, 85 Birdham Road, Chichester, United Kingdom, PO20 7AJ.

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

Going concern

The financial statements have been prepared on a going concern basis.

 
2.3

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.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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 4

 
Dr Tanner Medical Consultancy Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 April 2024

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.7

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.

 
2.8

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.9

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.

 
2.10

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.

 
2.11

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.

Page 5

 
Dr Tanner Medical Consultancy Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 April 2024

2.Accounting policies (continued)

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Intangible assets




Goodwill

£



Cost


At 1 May 2023
73,600



At 30 April 2024

73,600



Amortisation


At 1 May 2023
5,520


Charge for period
7,360



At 30 April 2024

12,880



Net book value



At 30 April 2024
60,720



At 30 April 2023
68,080



Page 6

 
Dr Tanner Medical Consultancy Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 April 2024

5.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 May 2023
30,243


Additions
49,734


Disposals
(20,998)


Revaluations
11,960



At 30 April 2024
70,939





6.


Debtors

2024
2023
£
£


Trade debtors
20,399
9,544

Other debtors
-
12

20,399
9,556



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
27,044
21,317

Other creditors
66
24,669

Accruals and deferred income
1,920
1,800

29,030
47,786



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £12,000 (2023:13,000). Contributions totalling £Nil (2023: Nil) were payable to the fund at the balance sheet date.


Page 7