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Unaudited Financial Statements for the Year Ended 30 April 2018 |
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Neilston Pharmacy Limited |
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REGISTERED NUMBER:
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Unaudited Financial Statements for the Year Ended 30 April 2018 |
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for |
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Neilston Pharmacy Limited |
Neilston Pharmacy Limited (Registered number: SC204647) |
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Contents of the Financial Statements |
for the Year Ended 30 April 2018 |
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Page |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 4 |
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Neilston Pharmacy Limited |
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Company Information |
for the Year Ended 30 April 2018 |
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DIRECTOR: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
25 Sandyford Place |
Glasgow |
G3 7NG |
Neilston Pharmacy Limited (Registered number: SC204647) |
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Balance Sheet |
30 April 2018 |
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2018 | 2017 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
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Tangible assets | 5 |
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CURRENT ASSETS |
Stock |
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Debtors | 6 |
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Cash at bank and in hand |
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CREDITORS |
Amounts falling due within one year | 7 |
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NET CURRENT LIABILITIES | ( |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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PROVISIONS FOR LIABILITIES | 8 |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital | 9 |
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Capital redemption reserve |
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Retained earnings |
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SHAREHOLDERS' FUNDS |
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The director acknowledges his 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. |
Neilston Pharmacy Limited (Registered number: SC204647) |
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Balance Sheet - continued |
30 April 2018 |
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In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered. |
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The financial statements were approved by the director on
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Neilston Pharmacy Limited (Registered number: SC204647) |
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Notes to the Financial Statements |
for the Year Ended 30 April 2018 |
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1. | STATUTORY INFORMATION |
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Neilston Pharmacy Limited is a
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company's registered number and registered office address can be found on the Company Information |
page. |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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Turnover |
Turnover is stated net of value added tax for over the counter sales and gross for NHS sales. Turnover |
from the sale of over the counter goods is recognised when payment is recorded in the till and NHS |
income is recognised when the client receives a PPD9 confirming the sale. |
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Goodwill |
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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. |
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Tangible fixed assets |
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Heritable property | - |
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Fittings and equipment | - |
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Motor vehicles | - |
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Computer equipment | - |
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Stocks |
Stock are valued at the lower of cost and net realisable value, after making due allowance for obsolete |
and slow moving items. |
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Financial instruments |
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable |
or payable within one year, are recorded at transaction price. Any losses arising from impairment are |
recognised in the profit and loss account in administrative expenses. |
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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. |
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Current or deferred taxation assets and liabilities are not discounted. |
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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. |
Neilston Pharmacy Limited (Registered number: SC204647) |
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Notes to the Financial Statements - continued |
for the Year Ended 30 April 2018 |
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2. | ACCOUNTING POLICIES - continued |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at |
the balance sheet date. |
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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. |
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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. |
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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. |
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3. | EMPLOYEES AND DIRECTORS |
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The average number of employees during the year was
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4. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
COST |
At 1 May 2017 |
and 30 April 2018 |
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AMORTISATION |
At 1 May 2017 |
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Charge for year |
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At 30 April 2018 |
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NET BOOK VALUE |
At 30 April 2018 |
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At 30 April 2017 |
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Neilston Pharmacy Limited (Registered number: SC204647) |
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Notes to the Financial Statements - continued |
for the Year Ended 30 April 2018 |
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5. | TANGIBLE FIXED ASSETS |
Fittings |
Heritable | and | Motor | Computer |
property | equipment | vehicles | equipment | Totals |
£ | £ | £ | £ | £ |
COST |
At 1 May 2017 |
and 30 April 2018 |
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DEPRECIATION |
At 1 May 2017 |
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Charge for year |
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At 30 April 2018 |
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NET BOOK VALUE |
At 30 April 2018 |
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At 30 April 2017 |
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6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2018 | 2017 |
£ | £ |
Trade debtors |
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Other debtors |
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7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2018 | 2017 |
£ | £ |
Trade creditors |
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Taxation and social security |
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Other creditors |
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8. | PROVISIONS FOR LIABILITIES |
2018 | 2017 |
£ | £ |
Deferred tax |
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Neilston Pharmacy Limited (Registered number: SC204647) |
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Notes to the Financial Statements - continued |
for the Year Ended 30 April 2018 |
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8. | PROVISIONS FOR LIABILITIES - continued |
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Deferred |
tax |
£ |
Balance at 1 May 2017 |
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Provided during year | ( |
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Balance at 30 April 2018 |
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9. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2018 | 2017 |
value: | £ | £ |
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Ordinary | £1 | 100 | 100 |
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10. | ULTIMATE CONTROLLING PARTY |
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100% of the issued share capital is owned by Rossinver Holdings Ltd, a company registered in |
Scotland which is controlled by the Director, Mr John Gilbride, and his wife. |