Registered number
06054990
Pressure Care Systems Ltd
Filleted Accounts
31 January 2025
Pressure Care Systems Ltd
Registered number: 06054990
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 27,825 41,867
Current assets
Debtors 4 242,631 172,371
Cash at bank and in hand 55,648 26,165
298,279 198,536
Creditors: amounts falling due within one year 5 (52,923) (13,182)
Net current assets 245,356 185,354
Total assets less current liabilities 273,181 227,221
Creditors: amounts falling due after more than one year 6 (4,452) (10,649)
Net assets 268,729 216,572
Capital and reserves
Called up share capital 2 2
Profit and loss account 268,727 216,570
Shareholders' funds 268,729 216,572
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
John Ronald Batty
Director
Approved by the board on 29 October 2025
Pressure Care Systems Ltd
Notes to the Accounts
for the year ended 31 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant and machinery 20% Reducing Balance
Motor vehicles 20% Reducing Balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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 6 5
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 February 2024 431 55,760 56,191
Additions - 9,167 9,167
Disposals - (20,995) (20,995)
At 31 January 2025 431 43,932 44,363
Depreciation
At 1 February 2024 86 14,238 14,324
Charge for the year 69 6,887 6,956
On disposals - (4,742) (4,742)
At 31 January 2025 155 16,383 16,538
Net book value
At 31 January 2025 276 27,549 27,825
At 31 January 2024 345 41,522 41,867
4 Debtors 2025 2024
£ £
Trade debtors 202,396 146,205
Other debtors 40,235 26,166
242,631 172,371
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 2,480 -
Obligations under finance lease and hire purchase contracts 7,435 7,435
Taxation and social security costs 32,049 519
Other creditors 10,959 5,228
52,923 13,182
6 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 4,452 10,649
7 Controlling party
The ultimate controlling parties are John Batty and Kris Golden, who own 1 share in the company each.
8 Other information
Pressure Care Systems Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Unit 18 Price Street Business Centre
Birkenhead
United Kingdom
CH41 4JQ
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