Dr. BuzaENT Limited - Filleted accounts

Registered number

11214792

Dr. BuzaENT Limited

Filleted Accounts

30 January 2025

Dr. BuzaENT Limited
Registered number:		11214792
Balance Sheet
as at 30 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		-			985

Current assets
Debtors	4	19,000			-
Cash at bank and in hand		214,372			114,447
		233,372			114,447

Creditors: amounts falling due within one year	5	(34,345)			(20,393)

Net current assets			199,027			94,054

Net assets			199,027			95,039

Capital and reserves
Called up share capital			100			100
Profit and loss account			198,927			94,939

Shareholder's funds			199,027			95,039

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 V Buza
Director
Approved by the board on 7 October 2025

Dr. BuzaENT Limited
Notes to the Accounts
for the year ended 30 January 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. Turnover includes revenue earned from the rendering of medical consultancy services. Turnover from the rendering of medical consultancy services is recognised at the end of shift worked.

	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:

	Computers & equipment	over 4 years

	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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Computers & equipment
£
	Cost
	At 31 January 2024				5,792
	At 30 January 2025				5,792

	Depreciation
	At 31 January 2024				4,807
	Charge for the year				985
	At 30 January 2025				5,792

	Net book value
	At 30 January 2025				-
	At 30 January 2024				985


4	Debtors		2025		2024
£				£

	Trade debtors		19,000		-


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		-		61
	Taxation and social security costs		34,332		20,261
	Other creditors		13		71
			34,345		20,393


6	Other information

	Dr. BuzaENT Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Union House
	111 New Union Street
	Coventry
	Warwickshire
	CV1 2NT