Acorah Software Products - Accounts Production 18.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 7 November 2025 7 November 2025 03246571 Dr Hany Wahba Dr Surjit Kailey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03246571 2025-03-31 03246571 2025-11-07 03246571 2025-04-01 2025-11-07 03246571 frs-core:CurrentFinancialInstruments 2025-11-07 03246571 frs-core:FurnitureFittings 2025-11-07 03246571 frs-core:FurnitureFittings 2025-04-01 2025-11-07 03246571 frs-core:FurnitureFittings 2025-03-31 03246571 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2025-11-07 03246571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-07 03246571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2025-11-07 03246571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 03246571 frs-core:PlantMachinery 2025-11-07 03246571 frs-core:PlantMachinery 2025-04-01 2025-11-07 03246571 frs-core:PlantMachinery 2025-03-31 03246571 frs-core:RevaluationReserve 2025-04-01 2025-11-07 03246571 frs-core:RevaluationReserve 2025-11-07 03246571 frs-core:RetainedEarningsAccumulatedLosses 2025-11-07 03246571 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2025-11-07 03246571 frs-bus:FilletedAccounts 2025-04-01 2025-11-07 03246571 frs-bus:SmallEntities 2025-04-01 2025-11-07 03246571 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2025-11-07 03246571 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2025-11-07 03246571 frs-bus:Director1 2025-04-01 2025-11-07 03246571 frs-bus:Director2 2025-04-01 2025-11-07 03246571 frs-core:CurrentFinancialInstruments 2 2025-11-07 03246571 frs-core:CurrentFinancialInstruments 3 2025-11-07 03246571 frs-countries:EnglandWales 2025-04-01 2025-11-07 03246571 2024-03-31 03246571 2025-03-31 03246571 2024-04-01 2025-03-31 03246571 frs-core:CurrentFinancialInstruments 2025-03-31 03246571 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03246571 frs-core:CurrentFinancialInstruments 2 2025-03-31 03246571 frs-core:CurrentFinancialInstruments 3 2025-03-31
Registered number: 03246571
The Greenwich & Bexley Association Of Doctors-On-Call Limited
Unaudited Financial Statements
For the Period 1 April 2025 to 7 November 2025
Nichols & Co (Accountancy) Limited
The Greenwich & Bexley Association Of Doctors-On-Call Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
The Greenwich & Bexley Association Of Doctors-On-Call Limited
Balance Sheet
As At 7 November 2025
Balance Sheet
Registered number: 03246571

| 7 November 2025 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 395,957
|  |  | - |  | 395,957
CURRENT ASSETS
Debtors | 5 | 221,131 |  | 5,140 |
Cash at bank and in hand |  | 201,686 |  | 674,938 |
|  | 422,817 |  | 680,078 |
Creditors: Amounts Falling Due Within One Year | 6 | (422,817 ) |  | (436,072 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | - |  | 244,006
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | - |  | 639,963
NET ASSETS |  |  | - |  | 639,963
Income and Expenditure Account |  |  | - |  | 639,963
MEMBERS' FUNDS |  |  | - |  | 639,963

For the period ending 7 November 2025 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board

Dr Surjit Kailey Director
08/04/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
The Greenwich & Bexley Association Of Doctors-On-Call Limited
Notes to the Financial Statements
For the Period 1 April 2025 to 7 November 2025
Notes to the Financial Statements
1. General Information
The Greenwich & Bexley Association Of Doctors-On-Call Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 03246571 . The registered office is Unit 7 Mulberry Place, Pinnell Road, Eltham, London, SE9 6AR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 100 years to leave residual value of £326,086
Plant & Machinery | equally over 3/4/5 years as applicable
Fixtures & Fittings | equally over 3/4/5 years as applicable

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.5. Deferred Tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
Page 2
Page 3
The Greenwich & Bexley Association Of Doctors-On-Call Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 7 November 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost or Valuation
As at 1 April 2025 | 426,086 | 131,132 | 2,881 | 560,099
Disposals | (751,666 ) | (131,132 ) | (2,881 ) | (885,679 )
Revaluation | 325,580 | - | - | 325,580
As at 7 November 2025 | - | - | - | -
Depreciation
As at 1 April 2025 | 30,129 | 131,132 | 2,881 | 164,142
Provided during the period | 750 | - | - | 750
Disposals | (30,879 ) | (131,132 ) | (2,881 ) | (164,892 )
As at 7 November 2025 | - | - | - | -
Net Book Value
As at 7 November 2025 | - | - | - | -
As at 1 April 2025 | 395,957 | - | - | 395,957

5. Debtors

| 7 November 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,588
Prepayments and accrued income | - |  | 3,552
I/Co Trade Creditors and Accruals transferred to GHS | 127,444 |  | -
GHS intercompany balance prior to transfer | 93,687 |  | -
| 221,131 |  | 5,140

6. Creditors: Amounts Falling Due Within One Year

| 7 November 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 92,046 |  | -
GHS Intercompany Balance. | - |  | 430,008
I/Co - Bank balances due to GHS | 201,686 |  | (1 )
I/Co - Intercompany balance eliminated on transfer of assets | 93,687 |  | -
Accruals | 35,398 |  | 6,065
| 422,817 |  | 436,072

Page 3
Page 4
The Greenwich & Bexley Association Of Doctors-On-Call Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 7 November 2025
7. Capital Commitments
The 2017 accounts include a provision for anticipated future medical malpractice insurance. At the time of preparation it was understood that this cost would continue until the year ended 31st March 2018 and these costs were accrued for in the 2017 accounts.
It is now anticipated that medical malpractice insurance will continue to be payable for potentially another 12 years. Full provision has been made iin the accounts for this cost. Included within creditors is an amount that will be transferred to Bexley Health Neighbourhood Care (GP Federation) who under the terms of the agreement of the transfer of assets and liabilities of The Greenwich & Bexley Association of Doctors-on-call are now responsible for the future annual costs.
The malpractice insurance cost currently included in the accounts relates to the anticipated cost for all future years and totals £67,160 (Mar-25 - £6,010).
8. Reserves

| Revaluation Reserve
--- | ---
| £
Surplus on revaluation | 325,580
Disposal of property | (325,580 )
As at 7 November 2025 | -

9. Company limited by guarantee
The Company is limited by guarantee and does not have share capital.
10. Exceptional Items
Greenwich & Bexley Association of Doctors-on-Call Limited (GRABADOC) and Grabadoc Healthcare Society Limited (GHSL) wish to distribute (prior to their winding up) all their assets and liabilities to Greenwich Health Limited (GHL) and Bexley Health Neighbourhood Care CIC (BHNC).
Whilst the member of GRABADOC agreed to the principle of the transfer of Asssets to BHNC and GHL, due to restrictions in GRABADOC's articles of association. GRABADOC is unable to transfer its Assets and Liabilities directly to BHNC and GHL without first amending its articles of associaion.
GRABDOC and GHSL therefore agreed that the Assets and Liabilities (other than the property) of GRABADOC were transfered to GHSL on 19th October 2025. The property was transferred on 7th November 2025.
GHSL then transfered its Assets and Liabilites to BHNC and GHL under the same agreement.
Both GRABDOC and GHS are Private companies limited by guarantee without share capital.
The amounts transfered is as detailed below and is included in the accounts as an excepetional item
Cost of the Property transferred £ 395,207
Bank balances at date of transfer £ 201,686
Intercompany balance eliminated at date of transfer £ 93,687
Liabilities transfered (£ 127,443)
Total £ 563,137
Page 4