Cardiac Consultancy Limited - Filleted accounts

Registered number

07410651

Cardiac Consultancy Limited

Filleted Accounts

31 March 2026

Cardiac Consultancy Limited
Registered number:		07410651
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		699			-
Investments	4		204,000			204,000
			204,699			204,000

Current assets
Debtors	5	17,851			14,907
Cash at bank and in hand		99,401			55,095
		117,252			70,002

Creditors: amounts falling due within one year	6	(27,981)			(27,321)

Net current assets			89,271			42,681

Net assets			293,970			246,681

Capital and reserves
Called up share capital			16			16
Profit and loss account			293,954			246,665

Shareholders' funds			293,970			246,681

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.




Shrilla Banerjee
Director
Approved by the board on 18 May 2026

Cardiac Consultancy Limited
Notes to the Accounts
for the year ended 31 March 2026


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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		3		3


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				14,970
	At 31 March 2026				16,019

	Depreciation
	At 1 April 2025				14,970
	Charge for the year				350
	At 31 March 2026				15,320

	Net book value
	At 31 March 2026				699


4	Investments

Other
investments
£
	Cost
	At 1 April 2025				204,000

	At 31 March 2026				204,000


5	Debtors		2026		2025
£				£

	Trade debtors		17,851		14,907


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Proposed Dividends		1,000		1,000
	Trade creditors		3,962		2,774
	Taxation and social security costs		11,884		11,787
	Other creditors		11,135		11,760
			27,981		27,321


7	Other information

	Cardiac Consultancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ