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REGISTERED NUMBER: 04283855 (England and Wales)




















Unaudited Financial Statements

for the Period

26 September 2023 to 30 September 2024

for

Bristol Urology Associates Ltd.

Bristol Urology Associates Ltd. (Registered number: 04283855)






Contents of the Financial Statements
for the Period 26 September 2023 to 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bristol Urology Associates Ltd.

Company Information
for the Period 26 September 2023 to 30 September 2024







DIRECTORS: Professor R A Persad
T H Whittlestone





REGISTERED OFFICE: Moore
6th Floor
Whitefriars
Lewins Mead
BRISTOL
BS1 2NT





REGISTERED NUMBER: 04283855 (England and Wales)

Bristol Urology Associates Ltd. (Registered number: 04283855)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 17,467 20,665
17,467 20,665

CURRENT ASSETS
Stocks 2,839 2,317
Debtors 6 46,970 31,846
Cash at bank and in hand 55,418 6,902
105,227 41,065
CREDITORS
Amounts falling due within one year 7 72,028 43,529
NET CURRENT ASSETS/(LIABILITIES) 33,199 (2,464 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,666

18,201

PROVISIONS FOR LIABILITIES 3,319 4,315
NET ASSETS 47,347 13,886

CAPITAL AND RESERVES
Called up share capital 832 832
Retained earnings 46,515 13,054
47,347 13,886

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period 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.

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 5 June 2025 and were signed on its behalf by:





Professor R A Persad - Director


Bristol Urology Associates Ltd. (Registered number: 04283855)

Notes to the Financial Statements
for the Period 26 September 2023 to 30 September 2024

1. STATUTORY INFORMATION

Bristol Urology Associates Ltd. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, has been amortised evenly over its useful estimated life, and now stands at a net book value of nil in the accounts.

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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance

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 period 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 7 (2023 - 8 ) .

Bristol Urology Associates Ltd. (Registered number: 04283855)

Notes to the Financial Statements - continued
for the Period 26 September 2023 to 30 September 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 26 September 2023
and 30 September 2024 30,000
AMORTISATION
At 26 September 2023
and 30 September 2024 30,000
NET BOOK VALUE
At 30 September 2024 -
At 25 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 26 September 2023
and 30 September 2024 734 221,071 10,717 232,522
DEPRECIATION
At 26 September 2023 734 201,380 9,743 211,857
Charge for period - 2,954 244 3,198
At 30 September 2024 734 204,334 9,987 215,055
NET BOOK VALUE
At 30 September 2024 - 16,737 730 17,467
At 25 September 2023 - 19,691 974 20,665

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 43,727 27,348
Directors' current accounts 450 450
Prepayments and accrued income 2,793 4,048
46,970 31,846

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 5,872 1,108
Tax 30,007 21,730
Social security and other taxes 2,219 3,572
Net wages and pensions 3,663 3,792
Directors' current accounts 2,924 2,924
Accruals and deferred income 27,343 10,403
72,028 43,529

Bristol Urology Associates Ltd. (Registered number: 04283855)

Notes to the Financial Statements - continued
for the Period 26 September 2023 to 30 September 2024

8. RELATED PARTY DISCLOSURES

At the year end, the company owed the directors the following amounts:

R Persad £2,924 (2023 - £2,924)

This amount is interest-free and is disclosed within other creditors in the accounts.

At the year end, the directors owed the company the following amounts:

T Whittlestone £450 (2023 - £450)

This amount is interest-free and is disclosed within other debtors in the accounts.