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dpl-frs:CostSales dpl-frs:Item12 2017-06-30 04473778 dpl-frs:CostSales dpl-frs:Item12 2018-06-30 04473778 dpl-frs:DistributionCosts dpl-frs:Item12 2017-07-01 2018-06-30 04473778 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2017-07-01 2018-06-30 04473778 1 2017-07-01 2018-06-30 04473778 frs-countries:EnglandWales 2017-07-01 2018-06-30
Registered number: 04473778
Technomed Limited
ABRIDGED Financial Statements
For The Year Ended 30 June 2019
SkyBridge Accounting Limited

Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Abridged Balance Sheet
Registered number: 04473778
2019 2018
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 524 1,047
Tangible Assets 4 369,912 346,335
370,436 347,382
CURRENT ASSETS
Stocks 113,550 121,626
Debtors 224,987 217,449
Cash at bank and in hand 550,882 269,833
889,419 608,908
Creditors: Amounts Falling Due Within One Year (210,138 ) (134,358 )
NET CURRENT ASSETS (LIABILITIES) 679,281 474,550
TOTAL ASSETS LESS CURRENT LIABILITIES 1,049,717 821,932
Creditors: Amounts Falling Due After More Than One Year (124,192) (8,929)
NET ASSETS 925,525 813,003
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 925,425 812,903
SHAREHOLDERS' FUNDS 925,525 813,003
Page 1
For the year ending 30 June 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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 Profit and Loss Account.
  • All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2019 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Mark Hashemi
Director
7 April 2020

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.4. 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:
Plant & Machinery 15% to 25% reducing balance
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
1.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
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 profit. 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 profits 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 profits 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 9
2019 2018
Office and administration 9 8
9 8
3. Intangible Assets
Total
£
Cost
As at 1 July 2018 5,821
As at 30 June 2019 5,821
Amortisation
As at 1 July 2018 4,774
Provided during the period 523
As at 30 June 2019 5,297
Net Book Value
As at 30 June 2019 524
As at 1 July 2018 1,047
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 July 2018 750,806
Additions 82,159
As at 30 June 2019 832,965
Depreciation
As at 1 July 2018 404,471
Provided during the period 58,582
As at 30 June 2019 463,053
Net Book Value
As at 30 June 2019 369,912
As at 1 July 2018 346,335
5. Obligations Under Finance Leases and Hire Purchase
2019 2018
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 5,953 5,953
Between one and five years 2,976 8,929
8,929 14,882
8,929 14,882
6. Share Capital
2019 2018
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2018 Amounts advanced Amounts repaid Amounts written off As at 30 June 2019
£ £ £ £ £
Mr Mark Hashemi (385 ) 29,975 - - 29,590
The above loan is unsecured, interest free and repayable on demand.
8. General Information
Technomed Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04473778. The registered office is Black Barn Cornwells Farm, Sheephurst Lane, Marden, TN12 9NS.
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