Registered number
07324361
Citrus Healthcare Consulting Limited
Filleted Accounts
31 March 2025
Applied Accountancy Limited
Citrus Healthcare Consulting Limited
Registered number: 07324361
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 9,659 5,032
Current assets
Debtors 4 3,375 3,375
Cash at bank and in hand 99,316 102,020
102,691 105,395
Creditors: amounts falling due within one year 5 (37,128) (29,998)
Net current assets 65,563 75,397
Net assets 75,222 80,429
Capital and reserves
Called up share capital 182 182
Capital redemption reserve 18 18
Profit and loss account 75,022 80,229
Shareholders' funds 75,222 80,429
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Richard Bamford
Director
Approved by the board on 23 May 2025
Citrus Healthcare Consulting Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

The presentation currency is £ sterling.
Revenue Recognition
Revenue is recognised when products have been provided to customers such that risks and rewards of ownership have transferred to them. It is valued at the consideration received.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% per annum on cost
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 9 9
3 Tangible fixed assets
Plant and machinery etc.
£
Cost
At 1 April 2024 36,801
Additions 9,107
At 31 March 2025 45,908
Depreciation
At 1 April 2024 31,769
Charge for the year 4,480
At 31 March 2025 36,249
Net book value
At 31 March 2025 9,659
At 31 March 2024 5,032
4 Debtors 2025 2024
£ £
Other debtors 3,375 3,375
5 Creditors: amounts falling due within one year 2025 2024
£ £
Corporation tax 22,881 18,856
Other creditors 14,247 11,142
37,128 29,998
6 Other financial commitments 2025 2024
£ £
Total future minimum payments under non-cancellable operating leases 12,375 12,375
7 Other information
Citrus Healthcare Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
158 High Street
Tonbridge
Kent
TN9 1BB
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