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REGISTERED NUMBER: 08705529 (England and Wales)















Primary Care CPD Ltd

Unaudited Financial Statements for the Year Ended 30 September 2024






Primary Care CPD Ltd (Registered number: 08705529)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


Primary Care CPD Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mrs P A Warner
G Warner
Mrs L Musgrove





REGISTERED OFFICE: 94 Highstock Lane
Gedney Hill
Spalding
Lincolnshire
PE12 0QQ





REGISTERED NUMBER: 08705529 (England and Wales)





ACCOUNTANTS: Salway and Wright
32 The Crescent
Spalding
Lincolnshire
PE11 1AF

Primary Care CPD Ltd (Registered number: 08705529)

Abridged Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 968 1,291

CURRENT ASSETS
Debtors 6,433 12,809
Cash at bank 51,023 74,945
57,456 87,754
CREDITORS
Amounts falling due within one year 35,249 87,769
NET CURRENT ASSETS/(LIABILITIES) 22,207 (15 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,175

1,276

PROVISIONS FOR LIABILITIES 184 245
NET ASSETS 22,991 1,031

CAPITAL AND RESERVES
Called up share capital 350 350
Retained earnings 22,641 681
SHAREHOLDERS' FUNDS 22,991 1,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Primary Care CPD Ltd (Registered number: 08705529)

Abridged Balance Sheet - continued
30 September 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 February 2025 and were signed on its behalf by:




Mrs P A Warner - Director G Warner - Director




Mrs L Musgrove - Director


Primary Care CPD Ltd (Registered number: 08705529)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Primary Care CPD Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants
Government grants received or receivable are treated as revenue and credited to the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

Primary Care CPD Ltd (Registered number: 08705529)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 12,716
DEPRECIATION
At 1 October 2023 11,425
Charge for year 323
At 30 September 2024 11,748
NET BOOK VALUE
At 30 September 2024 968
At 30 September 2023 1,291