Silverfin false false 31/03/2025 01/04/2024 31/03/2025 Dr Andrew Stewart Appleton 31/10/2024 03/03/2022 Bryn Bird 03/03/2022 Samuel Kenden Davies 03/03/2022 Dr Jane Beryl Kathleen Goram 17/07/2023 Charlotte Elizabeth Turner 03/03/2022 Victoria Wright 01/11/2024 02 July 2025 The principle activity of the Company during the financial year was general medical practice activities. 13952711 2025-03-31 13952711 bus:Director1 2025-03-31 13952711 bus:Director2 2025-03-31 13952711 bus:Director3 2025-03-31 13952711 bus:Director4 2025-03-31 13952711 bus:Director5 2025-03-31 13952711 bus:Director6 2025-03-31 13952711 core:CurrentFinancialInstruments 2025-03-31 13952711 core:CurrentFinancialInstruments 2024-03-31 13952711 2024-03-31 13952711 core:ShareCapital 2025-03-31 13952711 core:ShareCapital 2024-03-31 13952711 2024-04-01 2025-03-31 13952711 bus:FilletedAccounts 2024-04-01 2025-03-31 13952711 bus:SmallEntities 2024-04-01 2025-03-31 13952711 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 13952711 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13952711 bus:Director1 2024-04-01 2025-03-31 13952711 bus:Director2 2024-04-01 2025-03-31 13952711 bus:Director3 2024-04-01 2025-03-31 13952711 bus:Director4 2024-04-01 2025-03-31 13952711 bus:Director5 2024-04-01 2025-03-31 13952711 bus:Director6 2024-04-01 2025-03-31 13952711 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Company No: 13952711 (England and Wales)

YATE AND FRAMPTON PCN LTD

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

YATE AND FRAMPTON PCN LTD

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

YATE AND FRAMPTON PCN LTD

BALANCE SHEET

As at 31 March 2025
YATE AND FRAMPTON PCN LTD

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Current assets
Debtors 4 5 5
Cash at bank and in hand 301,990 387,702
301,995 387,707
Creditors: amounts falling due within one year 5 ( 301,990) ( 387,702)
Net current assets 5 5
Total assets less current liabilities 5 5
Net assets 5 5
Capital and reserves
Called-up share capital 5 5
Total shareholders' funds 5 5

For the financial 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.

Directors' responsibilities:

The financial statements of Yate and Frampton PCN Ltd (registered number: 13952711) were approved and authorised for issue by the Board of Directors on 02 July 2025. They were signed on its behalf by:

Samuel Kenden Davies
Director
YATE AND FRAMPTON PCN LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
YATE AND FRAMPTON PCN LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Yate and Frampton PCN Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is West Walk Surgery 21 West Walk, Yate, Bristol, BS37 4AX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, 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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. 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.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2.Transition to FRS102

The Company has adopted FRS 102 Section 1A for the year ended 31 March 2025. There were no restatements required to the comparative values.

3. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 25 31

4. Debtors

2025 2024
£ £
Other debtors 5 5

5. Creditors: amounts falling due within one year

2025 2024
£ £
Other taxation and social security 15,270 15,569
Other creditors 286,720 372,133
301,990 387,702