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REGISTERED NUMBER: 09086738 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

GENERAL PRACTICE LOCUM LIMITED

GENERAL PRACTICE LOCUM LIMITED (REGISTERED NUMBER: 09086738)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Balance sheet 1

Notes to the financial statements 2


GENERAL PRACTICE LOCUM LIMITED (REGISTERED NUMBER: 09086738)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 796 930

Current assets
Debtors 5 7,246 25,512
Cash at bank 2,682 4,730
9,928 30,242
Creditors
Amounts falling due within one year 6 10,046 27,635
Net current (liabilities)/assets (118 ) 2,607
Total assets less current liabilities 678 3,537

Provisions for liabilities 7 151 177
Net assets 527 3,360

Capital and reserves
Called up share capital 8 2 2
Retained earnings 525 3,358
Shareholders' funds 527 3,360

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 March 2025 and were signed on its behalf by:





Dr J C Stocker - Director


GENERAL PRACTICE LOCUM LIMITED (REGISTERED NUMBER: 09086738)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. Statutory information

General Practice Locum Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09086738. The registered office is 7 & 8 Church Street, Wimborne, Dorset BH21 1JH and business address is 5 Drill House, Clocktower Road, Southsea, Hampshire PO4 9YD.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents income received for providing GP locum services during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Medical equipment - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

GENERAL PRACTICE LOCUM LIMITED (REGISTERED NUMBER: 09086738)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


4. Tangible fixed assets
Medical Computer
equipment equipment Totals
£    £    £   
Cost
At 1 July 2023 850 4,552 5,402
Additions - 130 130
At 30 June 2024 850 4,682 5,532
Depreciation
At 1 July 2023 699 3,773 4,472
Charge for year 37 227 264
At 30 June 2024 736 4,000 4,736
Net book value
At 30 June 2024 114 682 796
At 30 June 2023 151 779 930

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 1,440 3,600
Directors' current accounts 5,806 21,912
7,246 25,512

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 102 -
Tax 7,489 25,184
Accruals and deferred income 2,455 2,451
10,046 27,635

7. Provisions for liabilities
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 151 177

Deferred
tax
£   
Balance at 1 July 2023 177
Utilised during year (26 )
Balance at 30 June 2024 151

GENERAL PRACTICE LOCUM LIMITED (REGISTERED NUMBER: 09086738)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

9. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
Dr J C Stocker and Mrs A F M Stocker
Balance outstanding at start of year 21,912 33,863
Amounts advanced 47,687 60,035
Amounts repaid (63,793 ) (71,986 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,806 21,912

At the balance sheet date, the Directors, Dr J Stocker and Mrs A Stocker owed the Company £5,806 which was repaid within 9 months of the year end (2023: £21,912).

10. Ultimate controlling party

The Company is controlled by the directors, who between them own 100% of the issued share capital.