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REGISTERED NUMBER: 02749494 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Primary Support Unit Limited

Primary Support Unit Limited (Registered number: 02749494)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Primary Support Unit Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Dr R H Dunphy
Dr R A Dunphy
Dr H R Bance
Dr R J Cross
Dr S J Becker
Dr A Biswas
Mrs N K Bance
A Patel





SECRETARY: Dr R J Cross





REGISTERED OFFICE: West Hill House
Allerton Hill
Chapel Allerton
Leeds
West Yorkshire
LS7 3QB





REGISTERED NUMBER: 02749494 (England and Wales)





ACCOUNTANTS: Malcolm Jones & Co LLP
Accountants and Business Advisors
West Hill House
Allerton Hill
Chapel Allerton
Leeds
LS7 3QB

Primary Support Unit Limited (Registered number: 02749494)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,691 3,562
2,691 3,562

CURRENT ASSETS
Stocks 69,214 56,911
Debtors 6 135,710 130,348
Cash at bank and in hand 112,806 112,487
317,730 299,746
CREDITORS
Amounts falling due within one year 7 206,200 184,928
NET CURRENT ASSETS 111,530 114,818
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,221

118,380

CAPITAL AND RESERVES
Called up share capital 2,500 2,500
Retained earnings 111,721 115,880
SHAREHOLDERS' FUNDS 114,221 118,380

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.

Primary Support Unit Limited (Registered number: 02749494)

Balance Sheet - continued
30 September 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2025 and were signed on its behalf by:





A Patel - Director


Primary Support Unit Limited (Registered number: 02749494)

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

1. STATUTORY INFORMATION

Primary Support Unit 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.

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 the sale of goods (excluding value added tax) and Health Service fees receivable.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - at 10%-20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

Primary Support Unit Limited (Registered number: 02749494)

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 100,000
AMORTISATION
At 1 October 2023
and 30 September 2024 100,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 October 2023 217,118
Disposals (30,961 )
At 30 September 2024 186,157
DEPRECIATION
At 1 October 2023 213,556
Charge for year 871
Eliminated on disposal (30,961 )
At 30 September 2024 183,466
NET BOOK VALUE
At 30 September 2024 2,691
At 30 September 2023 3,562

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 91,954 93,810
Other debtors 43,756 36,538
135,710 130,348

Primary Support Unit Limited (Registered number: 02749494)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 188,433 159,171
Taxation and social security - 8,926
Other creditors 17,767 16,831
206,200 184,928