Registered number
07621123
AA Locum Services UK Limited
Filleted Accounts
31 March 2025
AA Locum Services UK Limited
Registered number: 07621123
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 11,145 12,115
Current assets
Debtors 4 50,000 51,000
Cash at bank and in hand 1,211 1,940
51,211 52,940
Creditors: amounts falling due within one year 5 (1,340) 666
Net current assets 49,871 53,606
Total assets less current liabilities 61,016 65,721
Creditors: amounts falling due after more than one year 6 (11,692) (21,529)
Net assets 49,324 44,192
Capital and reserves
Called up share capital 100 100
Profit and loss account 49,224 44,092
Shareholders' funds 49,324 44,192
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.
Dr Adnan Akram
Director
Approved by the board on 2 May 2025
AA Locum Services UK 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 (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Fixtures, fittings, tools and equipment 8% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
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 2 2
3 Tangible fixed assets
Fixture & Fittings Equipments Total
£ £ £
Cost
At 1 April 2024 3,500 15,520 19,020
At 31 March 2025 3,500 15,520 19,020
Depreciation
At 1 April 2024 1,704 5,201 6,905
Charge for the year 144 826 970
At 31 March 2025 1,848 6,027 7,875
Net book value
At 31 March 2025 1,652 9,493 11,145
At 31 March 2024 1,796 10,319 12,115
4 Debtors 2025 2024
£ £
Other debtors 50,000 51,000
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs (1,571) (977)
Other creditors 2,911 311
1,340 (666)
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 11,692 21,529
7 Controlling party
Mr Adnan Akram, Mrs Fazeela Adnan Akram and Mrs Bashir Begum Akram have a controlling interest in the company by the virtue of their 40%, 30% and 30% holding of the ordinary shares of the company respectively.
8 Other information
AA Locum Services UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
31 Wilson Street
Bury
BL9 7EF
9 Contribution to Creditor Protection Trust
The company made a contribution in the accounting period to a Creditor Protection Trust in the amount of £79,000. The terms of the trust are set out in a trust deed executed by the company and the original trustees.
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