Bristol Urology Associates Ltd. - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 04283855 (England and Wales)

Unaudited Financial Statements for the Year Ended 25 September 2019

for

Bristol Urology Associates Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Koupparis

Professor R A Persad

J Philip

T H Whittlestone

REGISTERED OFFICE:

First Floor

29 St Augustine's Parade

Bristol

BS1 4UL

REGISTERED NUMBER:

04283855 (England and Wales)

ACCOUNTANTS:

Moore

First Floor

29 St Augustine's Parade

Bristol

BS1 4UL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

34,629

21,097

34,629

21,097

CURRENT ASSETS

Stocks

7,151

7,151

Debtors

6

359,016

488,993

Cash at bank and in hand

140,823

114,574

506,990

610,718

CREDITORS

Amounts falling due within one year

7

140,593

190,918

NET CURRENT ASSETS

366,397

419,800

TOTAL ASSETS LESS CURRENT LIABILITIES

401,026

440,897

PROVISIONS FOR LIABILITIES

5,238

3,810

NET ASSETS

395,788

437,087

CAPITAL AND RESERVES

Called up share capital

1,333

1,333

Retained earnings

394,455

435,754

395,788

437,087

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 25 September 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 25 September 2019 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 6 August 2020 and were signed on its behalf by:

A Koupparis - Director

1.	STATUTORY INFORMATION

Bristol Urology Associates 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

Turnover 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, has been

amortised evenly over its useful estimated life, and now stands at a net book value of nil in the

accounts.

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 etc

-

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 year 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 year 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 year was 11 (2018 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 26 September 2018

and 25 September 2019

30,000

AMORTISATION

At 26 September 2018

and 25 September 2019

30,000

NET BOOK VALUE

At 25 September 2019

-

At 25 September 2018

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 26 September 2018

734

189,956

190,690

Additions

-

25,076

25,076

At 25 September 2019

734

215,032

215,766

DEPRECIATION

At 26 September 2018

734

168,859

169,593

Charge for year

-

11,544

11,544

At 25 September 2019

734

180,403

181,137

NET BOOK VALUE

At 25 September 2019

-

34,629

34,629

At 25 September 2018

-

21,097

21,097

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

25.9.19

25.9.18

£

£

Trade debtors

347,287

472,079

Other debtors

11,729

16,914

359,016

488,993

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

25.9.19

25.9.18

£

£

Trade creditors

10,610

12,722

Taxation and social security

108,427

160,775

Other creditors

21,556

17,421

140,593

190,918