APPI Clinics Limited - Accounts to registrar (filleted) - small 17.3
APPI Clinics Limited - Accounts to registrar (filleted) - small 17.3
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 30 June 2017 |
| for |
| APPI Clinics Limited |
| APPI Clinics Limited (Registered number: 04404259) |
| Contents of the Financial Statements |
| for the Year Ended 30 June 2017 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| APPI Clinics Limited |
| Company Information |
| for the Year Ended 30 June 2017 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 5 Technology Park |
| Colindeep Lane |
| Colindale |
| London |
| NW9 6BX |
| APPI Clinics Limited (Registered number: 04404259) |
| Statement of Financial Position |
| 30 June 2017 |
| 2017 | 2016 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 7 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| APPI Clinics Limited (Registered number: 04404259) |
| Statement of Financial Position - continued |
| 30 June 2017 |
| 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 on |
| APPI Clinics Limited (Registered number: 04404259) |
| Notes to the Financial Statements |
| for the Year Ended 30 June 2017 |
| 1. | STATUTORY INFORMATION |
| APPI Clinics Limited is a |
| number and registered office address can be found on the Company Information page. |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoiced sales of services, excluding value added tax. |
| Turnover is recognised at the point of services provided. |
| Tangible fixed assets |
| Short leasehold | - |
| Improvements to property | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| Stocks |
| Stock has been valued at the lower of cost and estimated selling price less cost to sell after making due allowance for |
| obsolete and slow moving items. |
| Financial instruments |
| Debtors |
| Short term debtors are measured at transaction price, less any impairment. |
| Creditors |
| Short term creditors are measured at transaction price. |
| 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 statement of financial position date. |
| APPI Clinics Limited (Registered number: 04404259) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2017 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of |
| financial position 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. |
| 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 |
| 4. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| Short | to | and | Computer |
| leasehold | property | fittings | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 July 2016 |
| Additions |
| At 30 June 2017 |
| DEPRECIATION |
| At 1 July 2016 |
| Charge for year |
| At 30 June 2017 |
| NET BOOK VALUE |
| At 30 June 2017 |
| At 30 June 2016 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2017 | 2016 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Amounts due from related companies | 171,132 | 158,532 |
| Prepayments and accrued income |
| APPI Clinics Limited (Registered number: 04404259) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2017 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued |
| Included within other debtors is a rent deposit amounting to £5,700 (2015: £5,700). The deposit and interest receivable on |
| this sum is held as security by the landlord and is subject to a legal charge. |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2017 | 2016 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Corporation tax |
| Social security and other taxes |
| Other creditors |
| Amounts due to related company | 5,862 | 18,184 |
| Directors' current accounts | 421 | 1,039 |
| Accruals |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2017 | 2016 |
| £ | £ |
| Bank loans between one and two |
| years |
| Bank loans between two and |
| five years |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2017 | 2016 |
| £ | £ |
| Bank loans |
| The bank borrowings are secured by a debenture representing a fixed and floating charge over the assets of the company. |
| 9. | FIRST YEAR ADOPTION |
| These are the first financial statements that comply with FRS 102 Section 1A small entities. The date of transition is 1 July |
| 2015. |
| No material transitional adjustments were required in equity or profit and loss for the period. |