Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-3110592023-09-01true6falseNo description of principal activity6trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03717461 2023-09-01 2024-08-31 03717461 2022-09-01 2023-08-31 03717461 2024-08-31 03717461 2023-08-31 03717461 c:Director1 2023-09-01 2024-08-31 03717461 c:Director2 2023-09-01 2024-08-31 03717461 d:Buildings d:LongLeaseholdAssets 2023-09-01 2024-08-31 03717461 d:Buildings d:LongLeaseholdAssets 2024-08-31 03717461 d:Buildings d:LongLeaseholdAssets 2023-08-31 03717461 d:MotorVehicles 2023-09-01 2024-08-31 03717461 d:MotorVehicles 2024-08-31 03717461 d:MotorVehicles 2023-08-31 03717461 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 03717461 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 03717461 d:FurnitureFittings 2023-09-01 2024-08-31 03717461 d:FurnitureFittings 2024-08-31 03717461 d:FurnitureFittings 2023-08-31 03717461 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 03717461 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 03717461 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 03717461 d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 03717461 d:CurrentFinancialInstruments 2024-08-31 03717461 d:CurrentFinancialInstruments 2023-08-31 03717461 d:Non-currentFinancialInstruments 2024-08-31 03717461 d:Non-currentFinancialInstruments 2023-08-31 03717461 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 03717461 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 03717461 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 03717461 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 03717461 d:ShareCapital 2024-08-31 03717461 d:ShareCapital 2023-08-31 03717461 d:SharePremium 2024-08-31 03717461 d:SharePremium 2023-08-31 03717461 d:CapitalRedemptionReserve 2024-08-31 03717461 d:CapitalRedemptionReserve 2023-08-31 03717461 d:RetainedEarningsAccumulatedLosses 2024-08-31 03717461 d:RetainedEarningsAccumulatedLosses 2023-08-31 03717461 c:FRS102 2023-09-01 2024-08-31 03717461 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 03717461 c:FullAccounts 2023-09-01 2024-08-31 03717461 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 03717461 d:HirePurchaseContracts d:WithinOneYear 2024-08-31 03717461 d:HirePurchaseContracts d:WithinOneYear 2023-08-31 03717461 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-08-31 03717461 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-08-31 03717461 2 2023-09-01 2024-08-31 03717461 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 03717461 d:AcceleratedTaxDepreciationDeferredTax 2023-08-31 03717461 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 03717461










FORENSIC HEALTHCARE SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
FORENSIC HEALTHCARE SERVICES LIMITED
REGISTERED NUMBER: 03717461

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
76,818
30,508

  
76,818
30,508

Current assets
  

Stocks
  
8,024
8,024

Debtors: amounts falling due within one year
 5 
375,641
333,131

Cash at bank and in hand
 6 
590,367
352,827

  
974,032
693,982

Creditors: amounts falling due within one year
 7 
(406,823)
(275,013)

Net current assets
  
 
 
567,209
 
 
418,969

Total assets less current liabilities
  
644,027
449,477

Creditors: amounts falling due after more than one year
 8 
(69,339)
(2,708)

Provisions for liabilities
  

Deferred tax
 10 
(1,587)
(1,713)

  
 
 
(1,587)
 
 
(1,713)

Net assets
  
573,101
445,056


Capital and reserves
  

Called up share capital 
  
3,454
3,454

Share premium account
  
20,293
20,293

Capital redemption reserve
  
1,500
1,500

Profit and loss account
  
547,854
419,809

  
573,101
445,056


Page 1

 
FORENSIC HEALTHCARE SERVICES LIMITED
REGISTERED NUMBER: 03717461

BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 18 March 2025.



J.J. Payne-James
J.E. Payne-James
Director
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
FORENSIC HEALTHCARE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Forensic Healthcare Services Limited is a company limited by shares and incorporated in England and Wales. Its registered address is 601 London Road, Westcliff-on-Sea, Essex, SS0 9PE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Interest income

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

 
2.5

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.

Page 3

 
FORENSIC HEALTHCARE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.8

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.

Page 4

 
FORENSIC HEALTHCARE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)


2.8
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:

Long-term leasehold property
-
25% Reducing balance
Motor vehicles
-
20% Reducing balance
Fixtures and fittings
-
25% Reducing balance

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.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 6).

Page 5

 
FORENSIC HEALTHCARE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Long-term leasehold property
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 September 2023
33,826
43,428
35,484
112,738


Additions
-
72,113
1,687
73,800


Disposals
-
(43,428)
-
(43,428)



At 31 August 2024

33,826
72,113
37,171
143,110



Depreciation


At 1 September 2023
29,589
21,934
30,708
82,231


Charge for the year on owned assets
1,059
-
1,329
2,388


Charge for the year on financed assets
-
3,607
-
3,607


Disposals
-
(21,934)
-
(21,934)



At 31 August 2024

30,648
3,607
32,037
66,292



Net book value



At 31 August 2024
3,178
68,506
5,134
76,818



At 31 August 2023
4,237
21,494
4,777
30,508

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:






5.


Debtors

2024
2023
£
£


Trade debtors
357,384
302,711

Other debtors
16,000
16,000

Prepayments and accrued income
2,257
14,420

375,641
333,131


Page 6

 
FORENSIC HEALTHCARE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
590,367
352,827

590,367
352,827



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
325,356
184,150

Corporation tax
39,462
38,666

Other taxation and social security
32,336
25,774

Obligations under finance lease and hire purchase contracts
4,870
20,667

Other creditors
4,799
5,756

406,823
275,013



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
69,339
2,708

69,339
2,708



9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
-
20,667

Between 1-5 years
-
2,708

-
23,375


10.


Deferred taxation

Page 7

 
FORENSIC HEALTHCARE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
 
10.Deferred taxation (continued)




2024


£






At beginning of year
(1,713)


Charged to profit or loss
126



At end of year
(1,587)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(1,587)
(1,713)

(1,587)
(1,713)


11.


Related party transactions

During the year the company had related party transactions with the directors, JJ Payne-James & JE Payne-James, as follows:
Directors loan account: £4,364 (2023: £4,364)


Page 8