REGISTERED NUMBER: 07163447 (England and Wales)

BRAMPTON PRACTICE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 4 JULY 2024 TO 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Dr Anand Bhupendra Lakhani

Dr Soham Patel

REGISTERED OFFICE:

101 High Street

Brampton

Cambridgeshire

PE28 4TQ

REGISTERED NUMBER:

07163447 (England and Wales)

ACCOUNTANTS:

TG Associates Limited

Chartered Accountants

7 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Intangible assets

4

74,000

87,500

Tangible assets

5

37,699

48,651

111,699

136,151

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

6

253,634

30,596

Cash at bank

412,533

233,767

669,167

267,363

CREDITORS

Amounts falling due within one year

7

322,748

63,802

NET CURRENT ASSETS

346,419

203,561

TOTAL ASSETS LESS CURRENT LIABILITIES

458,118

339,712

PROVISIONS FOR LIABILITIES

9,425

11,297

NET ASSETS

448,693

328,415

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

448,573

328,295

448,693

328,415

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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 24 December 2025 and were signed on its behalf by:

Dr Anand Bhupendra Lakhani - Director

Dr Soham Patel - Director

1.	STATUTORY INFORMATION

Brampton Practice Ltd 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.

Turnover

Fees receivable is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 13 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 4 July 2024

and 31 March 2025

300,000

AMORTISATION

At 4 July 2024

212,500

Charge for period

13,500

At 31 March 2025

226,000

NET BOOK VALUE

At 31 March 2025

74,000

At 3 July 2024

87,500

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 4 July 2024

and 31 March 2025

210,085

20,633

5,232

235,950

DEPRECIATION

At 4 July 2024

163,396

18,671

5,232

187,299

Charge for period

10,505

447

-

10,952

At 31 March 2025

173,901

19,118

5,232

198,251

NET BOOK VALUE

At 31 March 2025

36,184

1,515

-

37,699

At 3 July 2024

46,689

1,962

-

48,651

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

3.7.24

£

£

Other debtors

253,634

30,596

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

3.7.24

£

£

Trade creditors

48,166

21,538

Taxation and social security

51,989

36,750

Other creditors

222,593

5,514

322,748

63,802