SPIRIT CLINICAL SERVICES LIMITED - Filleted accounts

SPIRIT CLINICAL SERVICES LIMITED - Company Information

Registered number:		08129974














	SPIRIT CLINICAL SERVICES LIMITED


	Report and Accounts


	FOR THE YEAR ENDED
	31 MARCH 2019

SPIRIT CLINICAL SERVICES LIMITED
Independent auditors' report
to the member of SPIRIT CLINICAL SERVICES LIMITED

We have audited the accounts of Spirit Clinical Services Limited for the year ended 31 March 2019 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
Respective responsibilities of directors and auditors

As explained more fully in the Statement of Director's Responsibilities, the director is responsible for the preparation of the accounts and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the accounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's (APB's) Ethical Standards for Auditors.

Scope of the audit of the accounts
A description of the scope of an audit of financial statements is provided on the APB’s website at www.frc.org.uk/auditscopeukprivate
Opinion on the accounts

In our opinion the accounts:
●	give a true and fair view of the state of the company's affairs as at 31 March 2019 and of its loss for the year then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities; and
●	have been prepared in accordance with the requirements of the Companies Act 2006.


Opinion on other matters prescribed by the Companies Act 2006
In our opinion the information given in the Directors' Report for the financial year for which the accounts are prepared is consistent with the accounts.
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
●	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
●	the accounts are not in agreement with the accounting records and returns; or
●	certain disclosures of directors’ remuneration specified by law are not made; or
●	we have not received all the information and explanations we require for our audit; or
●	the directors were not entitled to prepare the accounts in accordance with the small companies regime and take advantage of the small companies’ exemption in preparing the directors’ report and take advantage of the small companies exemption from the requirement to prepare a strategic report.



Mr Adam Dominey
(Senior Statutory Auditor)		Bezant House
for and on behalf of		Bradgate Park View
ADS Accountancy Limited		Chellaston
Accountants and Statutory Auditors		Derby
23 September 2019		DE73 5UH

SPIRIT CLINICAL SERVICES LIMITED
REGISTERED NUMBER:	08129974

BALANCE SHEET
as at 31 March 2019

	Notes		2019			2018
£				£
FIXED ASSETS
Intangible assets	4		7,298			8,564
Tangible assets	5		4,271			5,522
			11,569			14,086

CURRENT ASSETS
Debtors	6	95,529			12,200
Cash at bank and in hand		2,549			2,929
		98,078			15,129

CREDITORS: amounts falling due within one year	7	(1,479,941)			(959,216)

NET CURRENT LIABILITIES			(1,381,863)			(944,087)

NET LIABILITIES			(1,370,294)			(930,001)

CAPITAL AND RESERVES
Called up share capital			120			120
Profit and loss account			(1,370,414)			(930,121)

SHAREHOLDER'S FUNDS			(1,370,294)			(930,001)

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.



Mr C Barker
Director
Approved by the board on 23 September 2019

SPIRIT CLINICAL SERVICES LIMITED

NOTES TO THE ACCOUNTS
for the year ended 31 March 2019


1	ACCOUNTING POLICIES

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A small entities.

	Going concern
	The accounts have been prepared on a going concern basis based on the continued financial support from the group.

	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:

	Computer equipment	25% straight line

	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.

2	Audit information

	These accounts have been audited by ADS Accountancy Limited. Their audit report is unqualified and is signed on their behalf by Mr Adam Dominey, Senior Statutory Auditor.


3	EMPLOYEES		2019		2018
Number				Number

	Average number of persons employed by the company		48		2


4	INTANGIBLE FIXED ASSETS				£
	Goodwill:

	Cost
	At 1 April 2018				10,760
	Additions				990
	At 31 March 2019				11,750

	Amortisation
	At 1 April 2018				2,196
	Provided during the year				2,256
	At 31 March 2019				4,452

	Net book value
	At 31 March 2019				7,298
	At 31 March 2018				8,564

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.

5	TANGIBLE FIXED ASSETS
					Office equipment
£
	Cost
	At 1 April 2018				6,807
	Additions				138
	At 31 March 2019				6,945

	Depreciation
	At 1 April 2018				1,285
	Charge for the year				1,389
	At 31 March 2019				2,674

	Net book value
	At 31 March 2019				4,271
	At 31 March 2018				5,522



6	DEBTORS		2019		2018
£				£

	Trade debtors		-		-
	Other debtors		16,746		145
	Prepayments and accrued income		78,783		12,055
			95,529		12,200


7	CREDITORS: amounts falling due within one year		2019		2018
£				£

	Trade creditors		41,288		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		1,345,970		850,638
	Other taxes and social security costs		4,546		1,899
	Other creditors		2,086		2,182
	Accruals and deferred income		86,051		104,497
			1,479,941		959,216


8	CONTROLLING PARTY

	The company is controlled by its director, Mr C Barker due to his majority shareholding in Spirit Health Group Limited the parent company.


9	OTHER INFORMATION

	Spirit Clinical Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Spirit House
	Saffron Way
	Leicester
	LE2 6UP

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