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REGISTERED NUMBER: 08214488 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Heart of Cardiology Limited

Heart of Cardiology Limited (Registered number: 08214488)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Heart of Cardiology Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Dr N R Clarke
Ms L Routh





REGISTERED OFFICE: Boston House
Henley-on-Thames
RG9 1DY





REGISTERED NUMBER: 08214488 (England and Wales)





ACCOUNTANTS: Villars Hayward LLP
Chartered Accountants,
Chartered Tax Advisers and Registered Auditors
Boston House
Henley-on-Thames
RG9 1DY

Heart of Cardiology Limited (Registered number: 08214488)

Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,940 1,461
1,940 1,461

CURRENT ASSETS
Debtors 6 79,037 44,140
Cash at bank 281,489 244,877
360,526 289,017
CREDITORS
Amounts falling due within one year 7 29,937 25,832
NET CURRENT ASSETS 330,589 263,185
TOTAL ASSETS LESS CURRENT LIABILITIES 332,529 264,646

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 332,527 264,644
332,529 264,646

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2025 and were signed on its behalf by:



Dr N R Clarke - Director



Ms L Routh - Director


Heart of Cardiology Limited (Registered number: 08214488)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Heart of Cardiology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

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

Turnover
Revenue (described as Fees receivable) is the amount receivable for services rendered, net of discounts, refunds and value added tax. Revenue is measured at the fair value of consideration received or receivable and is recognised at the point the service is delivered.

Goodwill
Goodwill is amortised over its expected useful life. Where the company is unable to make a reliable estimate of useful life, goodwill is amortised over a period not exceeding 10 years. Goodwill is assessed for impairment where there are indicators of impairment and any impairment is charged to the profit and loss account. Reversals of impairment are recognised when the reasons for the impairment no longer apply.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Taxation
Tax is the amount of corporation tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

Hire purchase and leasing commitments
Leases that do not transfer all the risks and regards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Financial assets and liabilities
Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within current liabilities.

Trade and other creditors are initially recognised at transaction price when there is a legal or constructive obligation committing the company to that expenditure. Creditors are subsequently remeasured to amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. EMPLOYEES AND DIRECTORS

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

Heart of Cardiology Limited (Registered number: 08214488)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 240,000
AMORTISATION
At 1 October 2023
and 30 September 2024 240,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 2,329
Additions 904
At 30 September 2024 3,233
DEPRECIATION
At 1 October 2023 868
Charge for year 425
At 30 September 2024 1,293
NET BOOK VALUE
At 30 September 2024 1,940
At 30 September 2023 1,461

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 79,037 44,140

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Taxation and social security 24,608 20,659
Other creditors 5,329 5,173
29,937 25,832

Heart of Cardiology Limited (Registered number: 08214488)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
Dr N R Clarke
Balance outstanding at start of year 44,140 (5,860 )
Amounts advanced 20,000 50,000
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 64,140 44,140