Company registration number 12582387 (England and Wales)
BHS DIAGNOSTICS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
PAGES FOR FILING WITH REGISTRAR
BHS DIAGNOSTICS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
BHS DIAGNOSTICS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2024
30 April 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
12,154
Cash at bank and in hand
40,408
31,524
40,408
43,678
Creditors: amounts falling due within one year
5
(4,315)
(12,377)
Net current assets
36,093
31,301
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
6
36,083
31,291
Total equity
36,093
31,301
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 29 January 2025
Dr B Sethi
Director
Company Registration No. 12582387
BHS DIAGNOSTICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 2 -
1
Accounting policies
Company information
BHS Diagnostics Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 Samsara Road, Oakalls, Bromsgrove, Worcestershire, United Kingdom, B60 2TQ.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2
Turnover
Turnover represents the total invoice value of fees rendered during the period and derives from the provision of services falling within the company's ordinary activities.
1.3
Taxation
The tax expense represents the sum of the tax currently payable. No provision is made for deferred tax as any sum involved is not material.
2
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
1
1
BHS DIAGNOSTICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
12,154
5
Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
1,359
4,338
Other creditors
2,041
7,219
Accruals and deferred income
915
820
4,315
12,377
6
Profit and loss reserves
2024
2023
£
£
At the beginning of the year
31,291
14,797
Profit for the year
5,792
18,494
Dividends declared and paid in the year
(1,000)
(2,000)
At the end of the year
36,083
31,291