Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11904650 James Brewin Jennifer Brewin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11904650 2024-03-31 11904650 2025-03-31 11904650 2024-04-01 2025-03-31 11904650 frs-core:CurrentFinancialInstruments 2025-03-31 11904650 frs-core:MotorVehicles 2025-03-31 11904650 frs-core:MotorVehicles 2024-04-01 2025-03-31 11904650 frs-core:MotorVehicles 2024-03-31 11904650 frs-core:PlantMachinery 2025-03-31 11904650 frs-core:PlantMachinery 2024-04-01 2025-03-31 11904650 frs-core:PlantMachinery 2024-03-31 11904650 frs-core:ShareCapital 2025-03-31 11904650 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11904650 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11904650 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11904650 frs-bus:SmallEntities 2024-04-01 2025-03-31 11904650 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11904650 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11904650 frs-core:UnlistedNon-exchangeTraded 2025-03-31 11904650 frs-core:UnlistedNon-exchangeTraded 2024-03-31 11904650 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 11904650 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 11904650 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 11904650 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 11904650 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 11904650 frs-bus:Director1 2024-04-01 2025-03-31 11904650 frs-bus:Director2 2024-04-01 2025-03-31 11904650 frs-countries:EnglandWales 2024-04-01 2025-03-31 11904650 2023-03-31 11904650 2024-03-31 11904650 2023-04-01 2024-03-31 11904650 frs-core:CurrentFinancialInstruments 2024-03-31 11904650 frs-core:ShareCapital 2024-03-31 11904650 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11904650
Salisbury Urology Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11904650
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,250 3,500
Investments 5 50 -
24,300 3,500
CURRENT ASSETS
Debtors 6 73,536 17,349
Cash at bank and in hand 22,366 72,256
95,902 89,605
Creditors: Amounts Falling Due Within One Year 7 (26,150 ) (41,928 )
NET CURRENT ASSETS (LIABILITIES) 69,752 47,677
TOTAL ASSETS LESS CURRENT LIABILITIES 94,052 51,177
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,600 ) (750 )
NET ASSETS 89,452 50,427
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 89,352 50,327
SHAREHOLDERS' FUNDS 89,452 50,427
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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
James Brewin
Director
30 June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Salisbury Urology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11904650 . The registered office is Gowran House, 56 Broad Street, Chipping Sodbury, Bristol, BS37 6AG.
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 measured at the fair value of the consideration received or receivable.
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:
Equipment 100% on cost
Electric car 20% on reducing balance
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Equipment Electric car Total
£ £ £
Cost
As at 1 April 2024 6,450 - 6,450
Additions 1,154 23,005 24,159
As at 31 March 2025 7,604 23,005 30,609
Depreciation
As at 1 April 2024 2,950 - 2,950
Provided during the period 1,154 2,255 3,409
As at 31 March 2025 4,104 2,255 6,359
Net Book Value
As at 31 March 2025 3,500 20,750 24,250
As at 1 April 2024 3,500 - 3,500
5. Investments
Unlisted
£
Cost
As at 1 April 2024 -
Additions 50
As at 31 March 2025 50
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 50
As at 1 April 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 57,886 17,349
Other debtors 15,650 -
73,536 17,349
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 9,500 12,672
Other taxes and social security 567 660
Sundry creditors and accruals 1,994 5,297
Directors' loan accounts 14,089 23,299
26,150 41,928
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
The company is controlled by the directors, who are owed £14,089 (2024: £23,299) at the year-end.
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