Caseware UK (AP4) 2023.0.135 2023.0.135 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-01false1412falsetrue 09177059 2023-07-01 2024-06-30 09177059 2022-07-01 2023-06-30 09177059 2024-06-30 09177059 2023-06-30 09177059 c:Director1 2023-07-01 2024-06-30 09177059 c:Director2 2023-07-01 2024-06-30 09177059 d:PlantMachinery 2023-07-01 2024-06-30 09177059 d:PlantMachinery 2024-06-30 09177059 d:PlantMachinery 2023-06-30 09177059 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09177059 d:FurnitureFittings 2023-07-01 2024-06-30 09177059 d:FurnitureFittings 2024-06-30 09177059 d:FurnitureFittings 2023-06-30 09177059 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09177059 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09177059 d:Goodwill 2023-07-01 2024-06-30 09177059 d:Goodwill 2024-06-30 09177059 d:Goodwill 2023-06-30 09177059 d:CurrentFinancialInstruments 2024-06-30 09177059 d:CurrentFinancialInstruments 2023-06-30 09177059 d:Non-currentFinancialInstruments 2024-06-30 09177059 d:Non-currentFinancialInstruments 2023-06-30 09177059 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 09177059 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09177059 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 09177059 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 09177059 d:ShareCapital 2024-06-30 09177059 d:ShareCapital 2023-06-30 09177059 d:RetainedEarningsAccumulatedLosses 2024-06-30 09177059 d:RetainedEarningsAccumulatedLosses 2023-06-30 09177059 c:FRS102 2023-07-01 2024-06-30 09177059 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09177059 c:FullAccounts 2023-07-01 2024-06-30 09177059 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09177059 2 2023-07-01 2024-06-30 09177059 d:Goodwill d:OwnedIntangibleAssets 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Registered number: 09177059













Alistair Morgan & Associates Limited

Financial statements
Information for filing with the registrar

30 June 2024




 
Alistair Morgan & Associates Limited


Balance sheet
At 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
7,696
26,166

Tangible assets
 5 
181,810
29,718

  
189,506
55,884

Current assets
  

Stock
  
17,615
17,100

Debtors
 6 
7,028
81,689

Cash at bank and in hand
  
74,686
73,511

  
99,329
172,300

Creditors: amounts falling due within one year
 7 
(197,802)
(165,376)

Net current (liabilities)/assets
  
 
 
(98,473)
 
 
6,924

Total assets less current liabilities
  
91,033
62,808

Creditors: amounts falling due after more than one year
  
(31,603)
-

Provisions for liabilities
  

Deferred tax
  
(46,655)
(13,233)

Net assets
  
12,775
49,575


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
12,675
49,475

Shareholders' funds
  
12,775
49,575

1

 
Alistair Morgan & Associates Limited

    
Balance sheet (continued)
At 30 June 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 company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 19 March 2025.




N L Craddock
B Vitorino
Director
Director

Company registered number: 09177059
The notes on pages 3 to 6 form part of these financial statements. 
2

 
Alistair Morgan & Associates Limited
 
 

Notes to the financial statements
Year ended 30 June 2024

1.


General information

Alistair Morgan & Associates Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is St. Johns Surgery, Lake Road, Windermere, Cumbria, LA23 2EQ.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover in the profit and loss account represents NHS contract income, private fees and capitation schemes income receivable 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

Intangible assets

 Amortisation is provided on the following bases:

Goodwill
-
10%
straight line

 
2.6

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

 
Alistair Morgan & Associates Limited
 

 
Notes to the financial statements
Year ended 30 June 2024

2.Accounting policies (continued)


2.6
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
-
25%
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.


3.


Employees

The average monthly number of employees, including the directors, during the year was 14 (2023: 12).



4.


Intangible assets




Goodwill

£



Cost


At 1 July 2023
184,700



At 30 June 2024

184,700



Amortisation


At 1 July 2023
158,534


Charge for the year
18,470



At 30 June 2024

177,004



Net book value



At 30 June 2024
7,696



At 30 June 2023
26,166



4

 
Alistair Morgan & Associates Limited
 
 

Notes to the financial statements
Year ended 30 June 2024

5.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost


At 1 July 2023
-
117,932
117,932


Additions
1,420
183,317
184,737



At 30 June 2024

1,420
301,249
302,669



Depreciation


At 1 July 2023
-
88,214
88,214


Charge for the year
202
32,443
32,645



At 30 June 2024

202
120,657
120,859



Net book value



At 30 June 2024
1,218
180,592
181,810



At 30 June 2023
-
29,718
29,718


6.


Debtors

2024
2023
£
£


Trade debtors
4,888
5,508

Amounts owed by group undertakings
-
76,181

Prepayments
2,140
-

7,028
81,689


5

 
Alistair Morgan & Associates Limited
 
 

Notes to the financial statements
Year ended 30 June 2024

7.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
994
7,292

Amounts owed to group undertakings
60,071
13,852

Corporation tax
66,702
95,610

Other taxation and social security
1,367
1,422

Obligations under finance lease and hire purchase contracts
12,685
-

Other creditors
1,441
2,417

Accruals and deferred income
54,542
44,783

197,802
165,376



8.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
31,603
-

31,603
-



9.


Related party transactions

During the year, the company operated on normal commercial terms with Lakeland Medical Holdings Limited. The amount owed to Lakeland Medical Holdings Limited at 30 June 2024 was £31,819 (2023: £76,181 owed from Lakeland Medical Holdings Limited).
During the year, the company operated on normal commercial terms with Vitorino Limited. The amount owed to Vitorino Limited at 30 June 2024 was £18,652 (2023: £9,052).
During the year, the company operated on normal commercial terms with Cartmell Medical Services Limited. The amount owed to Cartmell Medical Services Limited at 30 June 2024 was £9,600 (2023: £4,800).

 
6