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REGISTERED NUMBER: 09483293 (England and Wales)









BERKSHIRE PRIMARY CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024






BERKSHIRE PRIMARY CARE LIMITED (REGISTERED NUMBER: 09483293)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BERKSHIRE PRIMARY CARE LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024







DIRECTORS: Dr A L Buxton
Mrs K Hall
Dr J M Mellins
Dr P R Patel
Mrs H P Snowden





REGISTERED OFFICE: Spedan House
Oldbury
Bracknell
Berkshire
RG12 8TQ





REGISTERED NUMBER: 09483293 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

BERKSHIRE PRIMARY CARE LIMITED (REGISTERED NUMBER: 09483293)

BALANCE SHEET
30 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,591 9,015

CURRENT ASSETS
Debtors 5 4,985,574 3,728,508
Cash at bank 126,990 743,425
5,112,564 4,471,933
CREDITORS
Amounts falling due within one year 6 3,775,374 3,185,873
NET CURRENT ASSETS 1,337,190 1,286,060
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,347,781

1,295,075

CAPITAL AND RESERVES
Called up share capital 8 1,410 1,410
Retained earnings 1,346,371 1,293,665
SHAREHOLDERS' FUNDS 1,347,781 1,295,075

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by:





Mrs K Hall - Director


BERKSHIRE PRIMARY CARE LIMITED (REGISTERED NUMBER: 09483293)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024

1. STATUTORY INFORMATION

Berkshire Primary Care 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 15% on reducing balance
Computer equipment - 20% on cost

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


BERKSHIRE PRIMARY CARE LIMITED (REGISTERED NUMBER: 09483293)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024

2. ACCOUNTING POLICIES - continued
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 113 (2023 - 114 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023 - 8,620 34,064 42,684
Additions 4,868 939 1,396 7,203
Disposals - (1,165 ) - (1,165 )
At 30 March 2024 4,868 8,394 35,460 48,722
DEPRECIATION
At 1 April 2023 - 5,352 28,317 33,669
Charge for period 974 360 3,776 5,110
Eliminated on disposal - (648 ) - (648 )
At 30 March 2024 974 5,064 32,093 38,131
NET BOOK VALUE
At 30 March 2024 3,894 3,330 3,367 10,591
At 31 March 2023 - 3,268 5,747 9,015

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,543,640 47,191
Other debtors 2,441,934 3,681,317
4,985,574 3,728,508

BERKSHIRE PRIMARY CARE LIMITED (REGISTERED NUMBER: 09483293)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,458 26,264
Taxation and social security 323,806 207,438
Other creditors 3,450,110 2,952,171
3,775,374 3,185,873

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 146,090 -
Between one and five years 438,271 -
584,361 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
139,449 Ordinary A Shares of 1p each 0.01 1,394 1,394
15 Ordinary B Shares of £1 each 1 15 15
1 Ordinary C Shares of £1 each 1 1 1
1,410 1,410

The Ordinary A Shares carry dividend rights and the right to participate in any surplus of assets over liabilities of the company upon winding up however they do not carry any general meeting voting or attendance rights. This share class is redeemable in accordance with the articles.

The Ordinary B shares carry the right to attend, speak and/or vote at the general meeting however they do not carry dividend rights or the right to participate in any surplus of assets over liabilities of the company upon winding up. This share class is redeemable in accordance with the articles.

The Ordinary C share does not carry any rights save for the time when it is the only remaining member of the company, at which point the share shall confer the same rights as an Ordinary A share except for the fact that it is not redeemable.

9. RELATED PARTY DISCLOSURES

During the year the company entered into transactions with related parties being Ascot PCN and Bracknell & District PCN. At the year end the balances owing to these parties were as follows:

Ascot PCN £438,274 (2023: £49,829) Bracknell PCN £818,756 (2023: £22,708 owed back)

BERKSHIRE PRIMARY CARE LIMITED (REGISTERED NUMBER: 09483293)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024

10. COMPANY RESERVES

As per the Company articles of incorporation the directors have considered whether it was appropriate to declare a dividend for the year ending 31 March 2024. However have deemed this not to be the case, as the retained earnings level to ensure the business can continue trading and has sufficient reserve to cover one years running costs has not been achieved as the retained earnings level is lower than 23/24 direct and overheads costs.

The cash at bank available at the financial year end was £126,990 (2023: £743,425) and so these funds are not available for distribution but instead will be used in the course of ordinary business of the Company.