05939509falsethat of oral and ancillary healthcare2024-03-012025-02-28http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/cd:CompanySecretary12024-03-012025-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2024-02-29http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-29http://www.companieshouse.gov.uk/cd:Director12024-03-012025-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2025-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2025-02-28http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-03-012025-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-03-012025-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2024-02-29http://www.companieshouse.gov.uk/pt:NetGoodwill2025-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-03-012025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-012025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-29http://www.companieshouse.gov.uk/2024-03-012025-02-28http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/cd:FRS1022024-03-012025-02-28http://www.companieshouse.gov.uk/2025-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2024-03-012025-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-03-012025-02-28iso4217:GBPxbrli:sharesxbrli:pure

Registered number: 05939509

R A Elliott & Associates Limited

ACCOUNTS

FOR THE YEAR ENDED 28/02/2025

Prepared By:

Staffer Mayled & Co Limited

46-48

Station Road

Llanishen

Cardiff

CF14 5LU

R A Elliott & Associates Limited

ACCOUNTS

FOR THE YEAR ENDED 28/02/2025

DIRECTORS

Behrooz Khoshooee

SECRETARY

Jessica Khoshooee

REGISTERED OFFICE

46-48 Station Road

Llanishen

Cardiff

CF14 5LU

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 05939509

ACCOUNTANTS

Staffer Mayled & Co Limited

46-48

Station Road

Llanishen

Cardiff

CF14 5LU

R A Elliott & Associates Limited

ACCOUNTS
FOR THEYEARENDED28/02/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

R A Elliott & Associates Limited

BALANCE SHEET AT 28/02/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Intangible assets		2				5,895				9,237
Tangible assets		3				15,171				21,088
						21,066				30,325
CURRENT ASSETS
Stock				2,764				2,633
Debtors		5		100,396				51,998
Cash at bank and in hand				50,189				54,721
				153,349				109,352
CREDITORS: Amounts falling due within one year		6		158,522				118,563
NET CURRENT LIABILITIES						(5,173)				(9,211)
TOTAL ASSETS LESS CURRENT LIABILITIES						15,893				21,114
PROVISIONS FOR LIABILITIES AND CHARGES		8				864				2,048
NET ASSETS						15,029				19,066
CAPITAL AND RESERVES
Called up share capital		9				100				100
Profit and loss account						14,929				18,966
SHAREHOLDERS' FUNDS						15,029				19,066
For the year ending 28/02/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 06/11/2025 and signed on their behalf by
.............................
Behrooz Khoshooee
Director

R A Elliott & Associates Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 28/02/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery		25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill

Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

R A Elliott & Associates Limited

2. INTANGIBLE FIXED ASSETS
		Purchased
		Goodwill		Total
		£		£
Cost
At 01/03/2024		118,148		118,148
At 28/02/2025		118,148		118,148
Depreciation
At 01/03/2024		108,911		108,911
For the year		3,342		3,342
At 28/02/2025		112,253		112,253
Net Book Amounts
At 28/02/2025		5,895		5,895
At 29/02/2024		9,237		9,237

3. TANGIBLE FIXED ASSETS
		Plant and
		Machinery		Total
		£		£
Cost
At 01/03/2024		108,877		108,877
Additions		1,198		1,198
At 28/02/2025		110,075		110,075
Depreciation
At 01/03/2024		87,789		87,789
For the year		7,115		7,115
At 28/02/2025		94,904		94,904
Net Book Amounts
At 28/02/2025		15,171		15,171
At 29/02/2024		21,088		21,088

4. STOCK				2025		2024
				£		£
Stock comprises:
Stock				2,764		2,633
				2,764		2,633

R A Elliott & Associates Limited

5. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Trade debtors				100,396		51,998
				100,396		51,998

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				106,050		71,145
PAYE control				2,464		902
Directors current account				101		101
Trade creditors				37,634		38,562
Patient charges				12,273		7,853
				158,522		118,563

7. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				9		9

8. PROVISIONS FOR LIABILITIES				2025		2024
				£		£
Deferred taxation				864		2,048
				864		2,048

9. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100

R A Elliott & Associates Limited

10. CONTROLLING PARTY

Are the directors and shareholders of the company.