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Ralph Kidney Testing Ltd Company Information for the year ended 30 April 2024
Director
S R Kidney
Company Number
06167930 (England and Wales)
Registered Office
Hainsworth Garage Howden Road Silsden Yorkshire BD20 0HA England
Accountants
Roger H Baxter Ltd 1 Mill Lane Bradley Keighley Yorkshire BD20 9EE
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Ralph Kidney Testing Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,248 
4,065 
Current assets
Inventories
500 
500 
Debtors
6,258 
3,412 
Cash at bank and in hand
10,587 
7,991 
17,345 
11,903 
Creditors: amounts falling due within one year
(8,809)
(248)
Net current assets
8,536 
11,655 
Total assets less current liabilities
11,784 
15,720 
Creditors: amounts falling due after more than one year
(10,750)
(14,366)
Provisions for liabilities
Deferred tax
(619)
(774)
Net assets
415 
580 
Capital and reserves
Called up share capital
50 
50 
Profit and loss account
365 
530 
Shareholders' funds
415 
580 
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 his 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 28 January 2025 and were signed on its behalf by
S R Kidney Director Company Registration No. 06167930
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Ralph Kidney Testing Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Ralph Kidney Testing Ltd is a private company, limited by shares, registered in England and Wales, registration number 06167930. The registered office is Hainsworth Garage, Howden Road, Silsden, Yorkshire, BD20 0HA, England.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25
Computer equipment
20
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
150,000 
At 30 April 2024
150,000 
Amortisation
At 1 May 2023
150,000 
At 30 April 2024
150,000 
Net book value
At 30 April 2024
- 
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Ralph Kidney Testing Ltd Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
5,050 
25,043 
30,093 
At 30 April 2024
5,050 
25,043 
30,093 
Depreciation
At 1 May 2023
4,934 
21,094 
26,028 
Charge for the year
28 
789 
817 
At 30 April 2024
4,962 
21,883 
26,845 
Net book value
At 30 April 2024
88 
3,160 
3,248 
At 30 April 2023
116 
3,949 
4,065 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
6,258 
3,412 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,859 
1,408 
Taxes and social security
6,662 
5,965 
Proposed dividends
25,500 
7,000 
Loans from directors
(25,212)
(14,125)
8,809 
248 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
10,750 
14,366 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
50 Ordinary shares of £1 each
50 
50 
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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