Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-01falseDental practice activities2222truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06938335 2023-10-01 2024-09-30 06938335 2022-10-01 2023-09-30 06938335 2024-09-30 06938335 2023-09-30 06938335 c:Director1 2023-10-01 2024-09-30 06938335 c:Director2 2023-10-01 2024-09-30 06938335 d:PlantMachinery 2023-10-01 2024-09-30 06938335 d:PlantMachinery 2024-09-30 06938335 d:PlantMachinery 2023-09-30 06938335 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06938335 d:ComputerEquipment 2023-10-01 2024-09-30 06938335 d:ComputerEquipment 2024-09-30 06938335 d:ComputerEquipment 2023-09-30 06938335 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06938335 d:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 06938335 d:OtherPropertyPlantEquipment 2024-09-30 06938335 d:OtherPropertyPlantEquipment 2023-09-30 06938335 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06938335 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06938335 d:Goodwill 2024-09-30 06938335 d:Goodwill 2023-09-30 06938335 d:CurrentFinancialInstruments 2024-09-30 06938335 d:CurrentFinancialInstruments 2023-09-30 06938335 d:Non-currentFinancialInstruments 2024-09-30 06938335 d:Non-currentFinancialInstruments 2023-09-30 06938335 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 06938335 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 06938335 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 06938335 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 06938335 d:ShareCapital 2024-09-30 06938335 d:ShareCapital 2023-09-30 06938335 d:RetainedEarningsAccumulatedLosses 2024-09-30 06938335 d:RetainedEarningsAccumulatedLosses 2023-09-30 06938335 c:FRS102 2023-10-01 2024-09-30 06938335 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06938335 c:FullAccounts 2023-10-01 2024-09-30 06938335 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06938335 2 2023-10-01 2024-09-30 06938335 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 06938335













Richard Fisher & Associates Ltd

Financial statements
Information for filing with the registrar

30 September 2024




 
Richard Fisher & Associates Ltd


Balance sheet
At 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
119,839
118,642

  
119,839
118,642

Current assets
  

Stocks
  
6,449
7,500

Debtors
 6 
327,473
312,870

Cash at bank and in hand
  
95,678
64,010

  
429,600
384,380

Creditors: amounts falling due within one year
 7 
(113,868)
(86,508)

Net current assets
  
 
 
315,732
 
 
297,872

Total assets less current liabilities
  
435,571
416,514

Creditors: amounts falling due after more than one year
 8 
(34,802)
(41,740)

Provisions for liabilities
  

Deferred tax
  
(27,572)
(25,124)

Net assets
  
373,197
349,650


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
372,197
348,650

Shareholders' funds
  
373,197
349,650


1

 
Richard Fisher & Associates Ltd

    
Balance sheet (continued)
At 30 September 2024

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 comprehensive income 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 on 24 February 2025.




N D Martin
Z Ashraff
Director
Director

Company registered number: 06938335
The notes on pages 3 to 6 form part of these financial statements. 

2

 
Richard Fisher & Associates Ltd
 
 

Notes to the financial statements
Year ended 30 September 2024

1.


General information

Richard Fisher & Associates Ltd ("the company") is a private company limited by shares, incorporated in
the United Kingdom and registered in England. The address of the registered office is 31 York Street,
Dunnington, York, North Yorkshire, YO19 5QT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of the Financial
Reporting Standards 102 'The Financial Reporting Standard applicabe in the United Kingdom and
the Republic of Ireland' (FRS 102) and the Companies Act 2006.

 
2.2

Revenue

The turnover shown in the profit and loss account represents income received from private fees and capitation schemes during the period.

 
2.3

Interest income

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

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

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.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

3

 
Richard Fisher & Associates Ltd
 

 
Notes to the financial statements
Year ended 30 September 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
reducing balance
Computer equipment
-
20%
reducing balance
Property alterations
-
2%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 22 (2023: 22).


4.


Intangible assets




Goodwill

£



Cost


At 1 October 2023
700,000



At 30 September 2024

700,000



Amortisation


At 1 October 2023
700,000



At 30 September 2024

700,000



Net book value



At 30 September 2024
-



At 30 September 2023
-



4

 
Richard Fisher & Associates Ltd
 
 

Notes to the financial statements
Year ended 30 September 2024

5.


Tangible fixed assets





Plant and machinery
Computer equipment
Property alterations
Total

£
£
£
£



Cost


At 1 October 2023
175,740
10,193
99,748
285,681


Additions
-
11,817
-
11,817



At 30 September 2024

175,740
22,010
99,748
297,498



Depreciation


At 1 October 2023
147,851
3,257
15,931
167,039


Charge for the year
5,578
3,047
1,995
10,620



At 30 September 2024

153,429
6,304
17,926
177,659



Net book value



At 30 September 2024
22,311
15,706
81,822
119,839



At 30 September 2023
27,889
6,936
83,817
118,642


6.


Debtors

2024
2023
£
£


Trade debtors
1,031
1,672

Amounts owed by joint ventures and associated undertakings
322,536
192,270

Other debtors
-
104,584

Prepayments and accrued income
3,906
14,344

327,473
312,870


5

 
Richard Fisher & Associates Ltd
 
 

Notes to the financial statements
Year ended 30 September 2024

7.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
5,229
5,000

Trade creditors
13,186
8,299

Corporation tax
52,307
40,635

Other taxation and social security
4,852
4,171

Obligations under finance lease and hire purchase contracts
1,481
1,480

Other creditors
2,159
1,016

Accruals and deferred income
34,654
25,907

113,868
86,508



8.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
31,473
36,931

Net obligations under finance leases and hire purchase contracts
3,329
4,809

34,802
41,740



9.


Related party transactions

During the year, the company operated on normal commercial terms with Dunnington and Strensall Group Practice Limited. The amount owed to Richard Fisher & Associates Ltd was £322,536 (2023: £192,270).

 
6