Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30The tax expense for the year comprises current and deferred tax. 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 is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-10-01false11truetruefalse 12186087 2023-10-01 2024-09-30 12186087 2022-10-01 2023-09-30 12186087 2024-09-30 12186087 2023-09-30 12186087 c:Director1 2023-10-01 2024-09-30 12186087 c:RegisteredOffice 2023-10-01 2024-09-30 12186087 d:PlantMachinery 2023-10-01 2024-09-30 12186087 d:PlantMachinery 2024-09-30 12186087 d:PlantMachinery 2023-09-30 12186087 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12186087 d:OfficeEquipment 2023-10-01 2024-09-30 12186087 d:OfficeEquipment 2024-09-30 12186087 d:OfficeEquipment 2023-09-30 12186087 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12186087 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12186087 d:CurrentFinancialInstruments 2024-09-30 12186087 d:CurrentFinancialInstruments 2023-09-30 12186087 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12186087 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12186087 d:ShareCapital 2024-09-30 12186087 d:ShareCapital 2023-09-30 12186087 d:RetainedEarningsAccumulatedLosses 2024-09-30 12186087 d:RetainedEarningsAccumulatedLosses 2023-09-30 12186087 c:OrdinaryShareClass1 2023-10-01 2024-09-30 12186087 c:OrdinaryShareClass1 2024-09-30 12186087 c:FRS102 2023-10-01 2024-09-30 12186087 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 12186087 c:FullAccounts 2023-10-01 2024-09-30 12186087 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12186087 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-10-01 2024-09-30 12186087 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-09-30 12186087 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-09-30 12186087 6 2023-10-01 2024-09-30 12186087 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12186087









NUTRIDOC LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
NUTRIDOC LTD
 
 
COMPANY INFORMATION


Director
Dr C A R Pither 




Registered number
12186087



Registered office
7 The Close

Norwich

Norfolk

NR1 4DJ




Accountants
MA Partners LLP
Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ





 
NUTRIDOC LTD
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 8


 
NUTRIDOC LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF NUTRIDOC LTD
FOR THE YEAR ENDED 30 SEPTEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nutridoc Ltd for the year ended 30 September 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Nutridoc Ltd in accordance with the terms of our engagement letter dated 10 May 2023Our work has been undertaken solely to prepare for your approval the financial statements of Nutridoc Ltd and state those matters that we have agreed to state to the director of Nutridoc Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nutridoc Ltd and its director for our work or for this report. 

It is your duty to ensure that Nutridoc Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Nutridoc Ltd. You consider that Nutridoc Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Nutridoc Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  





MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ

25 March 2025
Page 1

 
NUTRIDOC LTD
REGISTERED NUMBER: 12186087

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,144
1,222

Investments
 5 
35,208
35,208

  
37,352
36,430

Current assets
  

Debtors: amounts falling due within one year
 6 
7,601
2,279

Cash at bank and in hand
  
126,335
65,862

  
133,936
68,141

Creditors: amounts falling due within one year
 7 
(16,699)
(14,108)

Net current assets
  
 
 
117,237
 
 
54,033

Total assets less current liabilities
  
154,589
90,463

Provisions for liabilities
  

Deferred tax
  
(536)
(306)

  
 
 
(536)
 
 
(306)

Net assets
  
154,053
90,157


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
154,052
90,156

  
154,053
90,157


Page 2

 
NUTRIDOC LTD
REGISTERED NUMBER: 12186087
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers 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 director acknowledges her 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 profit and loss account 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 25 March 2025.






Dr C A R Pither
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
NUTRIDOC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.
The Company's principal activity is that of gastroenterology services and the Company's principal place of business is Norfolk.

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

Turnover comprises revenue recognised by the Company in respect of gastroenterology services supplied during the year.

 
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

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

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 4

 
NUTRIDOC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the reducing balance and straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25% reducing balance
Office equipment
-
3 years 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.

 
2.7

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
 
Page 5

 
NUTRIDOC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.11
Financial instruments (continued)

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 October 2023
1,148
2,651
3,799


Additions
1,500
290
1,790



At 30 September 2024

2,648
2,941
5,589



Depreciation


At 1 October 2023
287
2,291
2,578


Charge for the year on owned assets
590
277
867



At 30 September 2024

877
2,568
3,445



Net book value



At 30 September 2024
1,771
373
2,144



At 30 September 2023
861
361
1,222

Page 6

 
NUTRIDOC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 October 2023
35,208



At 30 September 2024
35,208





6.


Debtors

2024
2023
£
£


Trade debtors
3,051
2,200

Other debtors
82
79

Prepayments and accrued income
4,468
-

7,601
2,279



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
840

Corporation tax
12,502
8,667

Other creditors
1,293
2,250

Accruals and deferred income
2,904
2,351

16,699
14,108


Page 7

 
NUTRIDOC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 Ordinary share of £1.00
1
1



9.Commitments, guarantees and contingencies

The Company had total financial commitments, guarantees and contingencies which are not included in the balance sheet amounting to £10,424 (2023: £17,008).


10.


Related party transactions

As at 30 September 2024 the Company owed the director £1,293 (2023: £134).

 
Page 8