Dr Sipos & Janicek Limited 09474636 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is Medical Digita Accounts Production Advanced 6.30.9574.0 true 09474636 2024-04-01 2025-03-31 09474636 2025-03-31 09474636 bus:OrdinaryShareClass1 2025-03-31 09474636 core:RetainedEarningsAccumulatedLosses 2025-03-31 09474636 core:ShareCapital 2025-03-31 09474636 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 09474636 core:FurnitureFittingsToolsEquipment 2025-03-31 09474636 bus:SmallEntities 2024-04-01 2025-03-31 09474636 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09474636 bus:AbridgedAccounts 2024-04-01 2025-03-31 09474636 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09474636 bus:RegisteredOffice 2024-04-01 2025-03-31 09474636 bus:Director1 2024-04-01 2025-03-31 09474636 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 09474636 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09474636 bus:Agent1 2024-04-01 2025-03-31 09474636 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 09474636 core:OfficeEquipment 2024-04-01 2025-03-31 09474636 countries:EnglandWales 2024-04-01 2025-03-31 09474636 2024-03-31 09474636 core:FurnitureFittingsToolsEquipment 2024-03-31 09474636 2023-04-01 2024-03-31 09474636 2024-03-31 09474636 bus:OrdinaryShareClass1 2024-03-31 09474636 core:RetainedEarningsAccumulatedLosses 2024-03-31 09474636 core:ShareCapital 2024-03-31 09474636 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 09474636 core:FurnitureFittingsToolsEquipment 2024-03-31 09474636 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09474636

Dr Sipos & Janicek Limited

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 31 March 2025

 

Dr Sipos & Janicek Limited

Contents

Director's Report

1

Accountants' Report

2

Abridged Balance Sheet

3 to 4

Notes to the Unaudited Abridged Financial Statements

5 to 7

 

Dr Sipos & Janicek Limited

Director's Report for the Year Ended 31 March 2025

The director presents his report and the abridged financial statements for the year ended 31 March 2025.

Director of the company

The director who held office during the year was as follows:

Dr Gabor Sipos

Principal activity

The principal activity of the company is Medical

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 9 April 2025
 

.........................................
Dr Gabor Sipos
Director

 

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Dr Sipos & Janicek Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dr Sipos & Janicek Limited for the year ended 31 March 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Dr Sipos & Janicek Limited, as a body, in accordance with the terms of our engagement letter dated 3 September 2015. Our work has been undertaken solely to prepare for your approval the accounts of Dr Sipos & Janicek Limited and state those matters that we have agreed to state to the Board of Directors of Dr Sipos & Janicek Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dr Sipos & Janicek Limited and its Board of Directors as a body for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the accounts of Dr Sipos & Janicek Limited. 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 accounts.

......................................

Abtax CA Limited
Certified Accountant
The Joiners Shop The Historic Dockyard
Main Gate Road
Chatham
Kent
ME4 4TZ

9 April 2025

 

Dr Sipos & Janicek Limited

(Registration number: 09474636)
Abridged Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

2,374

1,221

Current assets

 

Cash at bank and in hand

 

22,851

7,460

Creditors: Amounts falling due within one year

(7,510)

(2,450)

Net current assets

 

15,341

5,010

Net assets

 

17,715

6,231

Capital and reserves

 

Called up share capital

6

100

100

Retained earnings

17,615

6,131

Shareholders' funds

 

17,715

6,231

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

2,374

1,221

Current assets

 

Cash at bank and in hand

 

22,851

7,460

Creditors: Amounts falling due within one year

(7,510)

(2,450)

Net current assets

 

15,341

5,010

Net assets

 

17,715

6,231

Capital and reserves

 

Called up share capital

6

100

100

Retained earnings

17,615

6,131

Shareholders' funds

 

17,715

6,231

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

Dr Sipos & Janicek Limited

(Registration number: 09474636)
Abridged Balance Sheet as at 31 March 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 9 April 2025
 

.........................................

Dr Gabor Sipos

Director

 

Dr Sipos & Janicek Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
29 Leigh Road
Wainscott
Rochester
Kent
ME3 8NU
United Kingdom

These financial statements were authorised for issue by the director on 9 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

 

Dr Sipos & Janicek Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office Equipment

25% Straight Line Basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

 

Dr Sipos & Janicek Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2024

6,254

6,254

Additions

3,036

3,036

At 31 March 2025

9,290

9,290

Depreciation

At 1 April 2024

5,033

5,033

Charge for the year

1,883

1,883

At 31 March 2025

6,916

6,916

Carrying amount

At 31 March 2025

2,374

2,374

At 31 March 2024

1,221

1,221

5

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

6

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary Share of £1 each

100

100

100

100

       

7

Dividends

Interim dividends paid

2025
£

2024
£

Interim dividend of £170.00 (2024 - £90.00) per each Ordinary Share

17,000

9,000