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Kernow Breast Management Group Limited

Annual Report and Unaudited Financial Statements
Year Ended 30 September 2024

Registration number: 10393332

 

Kernow Breast Management Group Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 7

 

Kernow Breast Management Group Limited

Balance Sheet

30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

-

92

Current assets

 

Debtors

5

29,701

24,923

Cash at bank and in hand

 

81,106

111,012

 

110,807

135,935

Creditors: Amounts falling due within one year

6

(23,715)

(35,959)

Net current assets

 

87,092

99,976

Total assets less current liabilities

 

87,092

100,068

Creditors: Amounts falling due after more than one year

6

(2,250)

(5,250)

Net assets

 

84,842

94,818

Capital and reserves

 

Called up share capital

1,000

1,000

Profit and loss account

83,842

93,818

Shareholders' funds

 

84,842

94,818

 

Kernow Breast Management Group Limited

Balance Sheet

30 September 2024

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 4 April 2025 and signed on its behalf by:
 

.........................................
Dr Philip Drew
Director

Company Registration Number: 10393332

 

Kernow Breast Management Group Limited

Notes to the Unaudited Financial Statements

Year Ended 30 September 2024

1

General information

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

The address of its registered office is:
Lowin House
Tregolls Road
Truro
Cornwall
TR1 2NA
United Kingdom

These financial statements were authorised for issue by the Board on 4 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 financial statements have been prepared in accordance with Financial Reporting Standard 102 including Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These 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 provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

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

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 corporation 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.

 

Kernow Breast Management Group Limited

Notes to the Unaudited Financial Statements

Year Ended 30 September 2024

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

Equipment

1/3 Straight line

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.




 

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

 

Kernow Breast Management Group Limited

Notes to the Unaudited Financial Statements

Year Ended 30 September 2024

4

Tangible assets

Equipment
 £

Total
£

Cost or valuation

At 1 October 2023

6,180

6,180

At 30 September 2024

6,180

6,180

Depreciation

At 1 October 2023

6,088

6,088

Charge for the year

92

92

At 30 September 2024

6,180

6,180

Carrying amount

At 30 September 2024

-

-

At 30 September 2023

92

92

5

Debtors

2024
£

2023
£

Trade debtors

29,701

24,923

29,701

24,923

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

7

3,000

3,000

Corporation Tax

 

11,508

12,786

Accruals and deferred income

 

2,568

2,737

Other creditors

 

6,639

17,436

 

23,715

35,959

 

Kernow Breast Management Group Limited

Notes to the Unaudited Financial Statements

Year Ended 30 September 2024

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

7

2,250

5,250

7

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

2,250

5,250

Current loans and borrowings

2024
£

2023
£

Bank borrowings

3,000

3,000

8

Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are financial commitments of £5,250 (2023 - £8,250). The amount owed at year end is a loan which is unsecured




9

Related party transactions

Transactions with directors

2024

At 1 October 2023
£

Advances to director
£

Repayments by director
£

At 30 September 2024
£

Dr Philip Drew

Directors loan account

(17,435)

46,937

(36,140)

(6,638)

 

Kernow Breast Management Group Limited

Notes to the Unaudited Financial Statements

Year Ended 30 September 2024

2023

At 1 October 2022
£

Advances to director
£

Repayments by director
£

At 30 September 2023
£

Dr Philip Drew

Directors loan account

27,653

89,215

(134,303)

(17,435)