Specialist ENT Care Limited 09160643 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is Medical services Digita Accounts Production Advanced 6.30.9574.0 true 09160643 2023-09-01 2024-08-31 09160643 2024-08-31 09160643 core:RetainedEarningsAccumulatedLosses 2024-08-31 09160643 core:ShareCapital 2024-08-31 09160643 core:FinancialAssetsCostLessImpairment core:Non-currentFinancialInstruments 2024-08-31 09160643 core:CurrentFinancialInstruments 2024-08-31 09160643 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 09160643 core:FurnitureFittings 2024-08-31 09160643 core:MotorVehicles 2024-08-31 09160643 core:OfficeEquipment 2024-08-31 09160643 bus:SmallEntities 2023-09-01 2024-08-31 09160643 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 09160643 bus:FilletedAccounts 2023-09-01 2024-08-31 09160643 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09160643 bus:RegisteredOffice 2023-09-01 2024-08-31 09160643 bus:Director1 2023-09-01 2024-08-31 09160643 bus:Director2 2023-09-01 2024-08-31 09160643 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09160643 core:ComputerEquipment 2023-09-01 2024-08-31 09160643 core:FurnitureFittings 2023-09-01 2024-08-31 09160643 core:MotorVehicles 2023-09-01 2024-08-31 09160643 core:OfficeEquipment 2023-09-01 2024-08-31 09160643 core:Vehicles 2023-09-01 2024-08-31 09160643 countries:EnglandWales 2023-09-01 2024-08-31 09160643 2023-08-31 09160643 core:FurnitureFittings 2023-08-31 09160643 core:MotorVehicles 2023-08-31 09160643 core:OfficeEquipment 2023-08-31 09160643 2022-09-01 2023-08-31 09160643 2023-08-31 09160643 core:RetainedEarningsAccumulatedLosses 2023-08-31 09160643 core:ShareCapital 2023-08-31 09160643 core:CurrentFinancialInstruments 2023-08-31 09160643 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 09160643 core:FurnitureFittings 2023-08-31 09160643 core:MotorVehicles 2023-08-31 09160643 core:OfficeEquipment 2023-08-31 iso4217:GBP xbrli:pure

Registration number: 09160643

Specialist ENT Care Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 August 2024

 

Specialist ENT Care Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

Specialist ENT Care Limited

Company Information

Directors

Mr M Trotter

Mrs A D Trotter

Registered office

Oakmoore Court
Kingswood Road
Hampton Lovett Industrial Estate
Droitwich
Worcs
WR9 0QH

Accountants

Ballards LLP
Chartered Accountants
Oakmoore Court
11C Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH

 

Specialist ENT Care Limited

(Registration number: 09160643)
Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

5,281

6,505

Other financial assets

5

148,509

102,509

 

153,790

109,014

Current assets

 

Debtors

6

10,739

15,442

Cash at bank and in hand

 

580,151

515,982

 

590,890

531,424

Creditors: Amounts falling due within one year

7

(46,521)

(36,306)

Net current assets

 

544,369

495,118

Net assets

 

698,159

604,132

Capital and reserves

 

Called up share capital

100

100

Retained earnings

698,059

604,032

Shareholders' funds

 

698,159

604,132

For the financial year ending 31 August 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 May 2025 and signed on its behalf by:
 

.........................................
Mr M Trotter
Director

.........................................
Mrs A D Trotter
Director

 
     
 

Specialist ENT Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

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:
Oakmoore Court
Kingswood Road
Hampton Lovett Industrial Estate
Droitwich
Worcs
WR9 0QH
England

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 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 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.

 

Specialist ENT Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 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

Furniture and fittings

25% on a reducing basis

Computer equipment

33% on a reducing basis

Vehicles

25% on a reducing 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 debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

 

Specialist ENT Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

 

Specialist ENT Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

4

Tangible assets

Fixtures and fittings
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 September 2023

2,180

11,018

32,133

45,331

Additions

-

999

-

999

At 31 August 2024

2,180

12,017

32,133

46,330

Depreciation

At 1 September 2023

2,045

7,864

28,917

38,826

Charge for the year

34

1,385

804

2,223

At 31 August 2024

2,079

9,249

29,721

41,049

Carrying amount

At 31 August 2024

101

2,768

2,412

5,281

At 31 August 2023

135

3,154

3,216

6,505

5

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

At 1 September 2023

102,509

102,509

Additions

46,000

46,000

At 31 August 2024

148,509

148,509

Impairment

Carrying amount

At 31 August 2024

148,509

148,509

 

Specialist ENT Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

6

Debtors

Current

2024
£

2023
£

Trade debtors

10,739

15,441

Other debtors

-

1

 

10,739

15,442

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

450

450

Taxation and social security

44,499

34,324

Accruals and deferred income

1,538

1,532

Other creditors

34

-

46,521

36,306