Company Registration No. 06468509 (England and Wales)
Elland Practice Limited
Unaudited accounts
for the year ended 31 December 2024
Elland Practice Limited
Accountants' report
Accountants' report to the director of Elland Practice Limited on the preparation of the unaudited statutory accounts for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Elland Practice Limited for the year ended
31 December 2024 as set out on pages
3 -
5 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Elland Practice Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Elland Practice Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elland Practice Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Elland Practice Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Elland Practice Limited. You consider that Elland Practice 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 accounts of Elland Practice 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 accounts.
Sigmatax
J O Hunter House
409 Bradford Road
Huddersfield
West Yorkshire
HD2 2RB
17 December 2025
Elland Practice Limited
Statement of financial position
as at 31 December 2024
Intangible assets
80,704
74,375
Tangible assets
61,179
8,802
Cash at bank and in hand
1,127,435
1,111,803
Creditors: amounts falling due within one year
(132,432)
(122,603)
Net current assets
1,003,161
1,029,383
Total assets less current liabilities
1,145,044
1,112,560
Provisions for liabilities
Net assets
1,145,044
1,110,490
Called up share capital
100
100
Profit and loss account
1,144,944
1,110,390
Shareholders' funds
1,145,044
1,110,490
For the year ending 31 December 2024 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 December 2025 and were signed on its behalf by
Dr Mohammed Asam Ahmed
Director
Company Registration No. 06468509
Elland Practice Limited
Notes to the Accounts
for the year ended 31 December 2024
Elland Practice Limited is a private company, limited by shares, registered in England and Wales, registration number 06468509. The registered office is Lowfield Place, Victoria Road, Elland, West Yorkshire, HX5 0AB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost.
Motor vehicles
20% on cost.
Fixtures & fittings
10% on cost.
Computer equipment
33% on cost.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.
Elland Practice Limited
Notes to the Accounts
for the year ended 31 December 2024
4
Intangible fixed assets
Total
At 31 December 2024
375,083
Charge for the year
18,754
At 31 December 2024
294,379
At 31 December 2024
80,704
At 31 December 2023
74,375
5
Tangible fixed assets
Total
At 31 December 2024
253,907
Charge for the year
19,555
At 31 December 2024
192,728
At 31 December 2024
61,179
6
Average number of employees
During the year the average number of employees was 6 (2023: 6).