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Registered number: 12780030
ENT & Sleep Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Sharpe Medical Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12780030
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,085 32,292
29,085 32,292
CURRENT ASSETS
Debtors 5 99,722 158,725
Cash at bank and in hand 59,266 145,491
158,988 304,216
Creditors: Amounts Falling Due Within One Year 6 (163,731 ) (187,221 )
NET CURRENT ASSETS (LIABILITIES) (4,743 ) 116,995
TOTAL ASSETS LESS CURRENT LIABILITIES 24,342 149,287
NET ASSETS 24,342 149,287
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 24,242 149,187
SHAREHOLDERS' FUNDS 24,342 149,287
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For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Vikrant Veer
Director
Dr Natasha Thandrayen
Director
01/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ENT & Sleep Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12780030 . The registered office is Normanby Gateway, Lysaghts Way, Scunthorpe, DN15 9YG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised when a company gains entitlement to receive income from a third party.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% Reducing Balance Method
Computer Equipment 20% Straight Line Method
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 34,465 7,599 42,064
Additions - 1,199 1,199
As at 31 March 2025 34,465 8,798 43,263
Depreciation
As at 1 April 2024 7,006 2,766 9,772
Provided during the period 2,746 1,660 4,406
As at 31 March 2025 9,752 4,426 14,178
Net Book Value
As at 31 March 2025 24,713 4,372 29,085
As at 1 April 2024 27,459 4,833 32,292
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,570 33,532
Prepayments and accrued income 17,088 1,711
Other debtors 64,064 123,482
99,722 158,725
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 31,637 18,875
Corporation tax 69,620 54,503
Other taxes and social security 821 400
Other creditors - 1,495
Deferred Income 59,590 73,165
Accruals 2,063 3,875
Directors' loan accounts - 34,908
163,731 187,221
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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