Midlands Allergy Service Ltd 15363716 false 2023-12-20 2024-11-30 2024-11-30 The principal activity of the company is specialist medical practice activities Digita Accounts Production Advanced 6.30.9574.0 true true 15363716 2023-12-20 2024-11-30 15363716 2024-11-30 15363716 core:RetainedEarningsAccumulatedLosses 2024-11-30 15363716 core:ShareCapital 2024-11-30 15363716 core:CurrentFinancialInstruments 2024-11-30 15363716 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 15363716 core:AdditionsToInvestments 2024-11-30 15363716 bus:SmallEntities 2023-12-20 2024-11-30 15363716 bus:AuditExemptWithAccountantsReport 2023-12-20 2024-11-30 15363716 bus:FilletedAccounts 2023-12-20 2024-11-30 15363716 bus:SmallCompaniesRegimeForAccounts 2023-12-20 2024-11-30 15363716 bus:RegisteredOffice 2023-12-20 2024-11-30 15363716 bus:Director1 2023-12-20 2024-11-30 15363716 bus:PrivateLimitedCompanyLtd 2023-12-20 2024-11-30 15363716 core:JointVenture1 2023-12-20 2024-11-30 15363716 countries:AllCountries 2023-12-20 2024-11-30 iso4217:GBP xbrli:pure

Registration number: 15363716

Midlands Allergy Service Ltd

Unaudited Filleted Financial Statements

for the Period from 20 December 2023 to 30 November 2024

 

Midlands Allergy Service Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Midlands Allergy Service Ltd

Company Information

Director

Ms A Ivanova

Registered office

Oakmoore Court Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH

Accountants

Ballards LLP
Chartered Accountants
Oakmoore Court
11c Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH

 

Midlands Allergy Service Ltd

(Registration number: 15363716)
Balance Sheet as at 30 November 2024

Note

2024
£

Fixed assets

 

Investments

4

50

Current assets

 

Debtors

5

25,135

Cash at bank and in hand

 

7,539

 

32,674

Creditors: Amounts falling due within one year

6

(8,986)

Net current assets

 

23,688

Net assets

 

23,738

Capital and reserves

 

Called up share capital

100

Retained earnings

23,638

Shareholders' funds

 

23,738

For the financial period ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 July 2025
 

.........................................
Ms A Ivanova
Director

   
     
 

Midlands Allergy Service Ltd

Notes to the Unaudited Financial Statements for the Period from 20 December 2023 to 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The company was formerly known as Childrens Allergy & Immunology Services Ltd.

The address of its registered office is:
Oakmoore Court Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH
Great Britain

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Midlands Allergy Service Ltd

Notes to the Unaudited Financial Statements for the Period from 20 December 2023 to 30 November 2024

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Midlands Allergy Service Ltd

Notes to the Unaudited Financial Statements for the Period from 20 December 2023 to 30 November 2024

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4

Investments

2024
£

Investments in joint ventures

50

Joint ventures

£

Cost

Additions

50

Provision

Carrying amount

At 30 November 2024

50

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2024

Joint ventures

Alpha-Immunotech Healthcare Ltd

Oakmoore Court, Kingswood Road, Hampton Lovett, Droitwich, WR9 0QH

Ordinary

50%

5

Debtors

Current

Note

2024
£

Trade debtors

 

185

Amounts owed by related parties

24,950

   

25,135

 

Midlands Allergy Service Ltd

Notes to the Unaudited Financial Statements for the Period from 20 December 2023 to 30 November 2024

6

Creditors

Creditors: amounts falling due within one year

2024
£

Due within one year

Taxation and social security

1,323

Accruals and deferred income

1,800

Amounts owed to related party

5,863

8,986