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COMPANY REGISTRATION NUMBER: 14365804
Essex Private Doctors Limited
Filleted Unaudited Financial Statements
30 September 2024
Essex Private Doctors Limited
Statement of Financial Position
30 September 2024
2024
2023
Note
£
£
£
£
Fixed assets
Tangible assets
5
145,861
172,805
Current assets
Debtors
6
50,836
16,424
Cash at bank and in hand
332,939
173,503
---------
---------
383,775
189,927
Creditors: amounts falling due within one year
7
386,856
325,483
---------
---------
Net current liabilities
3,081
135,556
---------
---------
Total assets less current liabilities
142,780
37,249
Provisions
6,746
12,662
---------
--------
Net assets
136,034
24,587
---------
--------
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
136,033
24,586
---------
--------
Shareholders funds
136,034
24,587
---------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Essex Private Doctors Limited
Statement of Financial Position (continued)
30 September 2024
These financial statements were approved by the board of directors and authorised for issue on 19 February 2025 , and are signed on behalf of the board by:
Dr A Scott
Mr R Oldnall
Director
Director
Company registration number: 14365804
Essex Private Doctors Limited
Notes to the Financial Statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 57 Crown Street, Brentwood, Essex, CM14 4BD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Leasehold improvements
-
7 years straight line
Fixtures and fittings
-
20% reducing balance
Office equipment
-
5 years straight line
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities of equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2023: 3 ).
5. Tangible assets
Leasehold improvement
Fixtures and fittings
Equipment
Total
£
£
£
£
Cost
At 1 October 2023
133,808
46,910
9,543
190,261
Additions
2,490
546
3,036
Disposals
( 372)
( 372)
---------
--------
-------
---------
At 30 September 2024
133,808
49,400
9,717
192,925
---------
--------
-------
---------
Depreciation
At 1 October 2023
11,650
4,862
944
17,456
Charge for the year
19,115
8,644
1,954
29,713
Disposals
( 105)
( 105)
---------
--------
-------
---------
At 30 September 2024
30,765
13,506
2,793
47,064
---------
--------
-------
---------
Carrying amount
At 30 September 2024
103,043
35,894
6,924
145,861
---------
--------
-------
---------
At 30 September 2023
122,158
42,048
8,599
172,805
---------
--------
-------
---------
6. Debtors
2024
2023
£
£
Trade debtors
1,387
Prepayments and accrued income
29,279
4,006
Amount owed by related undertakings
168
Other debtors
20,170
12,250
--------
--------
50,836
16,424
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
55,476
31,003
Amounts owed to group undertakings
158,841
193,135
Accruals and deferred income
96,936
99,558
Corporation tax
69,402
Social security and other taxes
2,141
Director loan accounts
3,573
1,531
Other creditors
487
256
---------
---------
386,856
325,483
---------
---------
8. Called up share capital
Issued, called up and fully paid
2024
2023
No.
£
No.
£
Ordinary shares of £ 1 each
1
1
1
1
----
----
----
----
9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:
2024
2023
£
£
Not later than 1 year
40,653
38,500
Later than 1 year and not later than 5 years
154,000
154,000
Later than 5 years
28,875
67,375
---------
---------
223,528
259,875
---------
---------
10. Related party transactions
At the balance sheet date the company owed the director £3,573 (2023: £1,531) in the form of a loan account. This loan, which is shown amongst creditors, is interest free and repayable on demand. The company has taken advantage of the exception granted under FRS 102 section 33.1A not to disclose transactions with wholly owned subsidiaries within the group.
11. Controlling party
The ultimate controlling party is ALS Medical Limited. The registered office is 57 Crown Street, Brentwood, Essex, CM14 4BD.