REGISTERED NUMBER: 11718398 (England and Wales)

BEN SALT RADIOLOGY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Dr B C Salt

Mrs A L Salt

REGISTERED OFFICE:

4 Cornfield Terrace

Eastbourne

East Sussex

BN21 4NN

REGISTERED NUMBER:

11718398 (England and Wales)

ACCOUNTANTS:

Marsh Accounting Limited

Chartered Accountants

4 Cornfield Terrace

Eastbourne

East Sussex

BN21 4NN

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ben Salt Radiology Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ben Salt Radiology Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ben Salt Radiology Limited and state those matters that we have agreed to state to the Board of Directors of Ben Salt Radiology Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ben Salt Radiology Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ben Salt Radiology Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ben Salt Radiology Limited. You consider that Ben Salt Radiology Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ben Salt Radiology Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Marsh Accounting Limited

Chartered Accountants

4 Cornfield Terrace

Eastbourne

East Sussex

BN21 4NN

25 September 2025

FIXED ASSETS

Tangible assets

4

4,099

5,557

CURRENT ASSETS

Debtors

5

45,344

71,856

Investments

6

36,529

29,858

Cash at bank

21,084

23,476

102,957

125,190

CREDITORS

Amounts falling due within one year

7

15,385

29,603

NET CURRENT ASSETS

87,572

95,587

TOTAL ASSETS LESS CURRENT LIABILITIES

91,671

101,144

PROVISIONS FOR LIABILITIES

1,262

-

NET ASSETS

90,409

101,144

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

90,309

101,044

90,409

101,144

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Dr B C Salt - Director

1.	STATUTORY INFORMATION

Ben Salt Radiology 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.

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets under the cost model are stated at historical cost less accumulated

depreciation and any accumulated impairment losses. Historical cost includes expenditure that is

directly attributable to bringing the asset to the location and condition necessary for it to be capable of

operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their

estimated useful lives.

Depreciation is provided on the following annual basis:

Office equipment - 25% straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted

prospectively if appropriate, or if there is an indication of a significant change since the last reporting

date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount

and are recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 year 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.

Current asset investments - listed investments

Listed investments are shown in the balance sheet at fair value, with changes in fair value recognised in profit or loss. The company recognises income from these investments, including dividends and other distributions, through the profit and loss account when the company's right to receive payment is established.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

16,139

Additions

3,014

At 31 December 2024

19,153

DEPRECIATION

At 1 January 2024

10,582

Charge for year

4,472

At 31 December 2024

15,054

NET BOOK VALUE

At 31 December 2024

4,099

At 31 December 2023

5,557

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

9,091

11,069

Other debtors

36,253

60,787

45,344

71,856

6.	CURRENT ASSET INVESTMENTS

2024

2023

£

£

Listed investments

36,529

29,858

Current asset investments include listed investments held between the company and third parties. The total income recognised on these investments in the period was £5,671 (2024 - £1,858).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Taxation and social security

13,695

25,353

Other creditors

1,690

4,250

15,385

29,603

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other debtors is an amount of £36,233 (2023 - £60,787) owed by the directors Dr B C Salt and Mrs A L Salt. Interest has been charged on this loan in accordance with the official rates prescribed by HM Revenue & Customs. This loan is repayable on demand.