Acorah Software Products - Accounts Production 6.8.046 false 1 January 2017 31 December 2017 31 December 2017 08803267 Mr Amir Nakhdjevani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08803267 2016-12-31 08803267 2017-12-31 08803267 2017-01-01 2017-12-31 08803267 frs-core:CurrentFinancialInstruments 2017-12-31 08803267 frs-core:CurrentFinancialInstruments 2017-01-01 2017-12-31 08803267 frs-core:Non-currentFinancialInstruments 2017-12-31 08803267 frs-core:Non-currentFinancialInstruments 2017-01-01 2017-12-31 08803267 frs-core:CurrentFinancialInstruments 2017-01-01 2017-12-31 08803267 frs-core:CurrentFinancialInstruments 2017-12-31 08803267 frs-core:AfterOneYear 2017-01-01 2017-12-31 08803267 frs-core:BetweenOneFiveYears 2017-01-01 2017-12-31 08803267 frs-core:BetweenOneFiveYears 2017-12-31 08803267 frs-core:ComputerEquipment 2017-12-31 08803267 frs-core:ComputerEquipment 2017-01-01 2017-12-31 08803267 frs-core:ComputerEquipment 2016-12-31 08803267 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Registered number: 08803267
Concept Plastic Surgery Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2017
Sharpe Medical Accounting Ltd

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 08803267
2017 2016
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 9,104 11,705
9,104 11,705
CURRENT ASSETS
Debtors 4 226,002 766,828
Cash at bank and in hand 246,804 66,170
472,806 832,998
Creditors: Amounts Falling Due Within One Year 5 (233,282 ) (132,164 )
NET CURRENT ASSETS (LIABILITIES) 239,524 700,834
TOTAL ASSETS LESS CURRENT LIABILITIES 248,628 712,539
NET ASSETS 248,628 712,539
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 248,528 712,439
SHAREHOLDERS' FUNDS 248,628 712,539
Page 1
For the year ending 31 December 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges his 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.
On behalf of the board
Mr Amir Nakhdjevani
11/09/2018

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the 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 recognised on an accruals basis.
1.3. 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:
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
1.4. 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 as follows:
2017 2016
Office and administration 3 3
3 3
Page 3
3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2017 1,298 17,208 18,506
Additions 5,231 - 5,231
As at 31 December 2017 6,529 17,208 23,737
Depreciation
As at 1 January 2017 428 6,373 6,801
Provided during the period 2,154 5,678 7,832
As at 31 December 2017 2,582 12,051 14,633
Net Book Value
As at 31 December 2017 3,947 5,157 9,104
As at 1 January 2017 870 10,835 11,705
4. Debtors
2017 2016
£ £
Due within one year
Trade debtors 1,594 1,594
Prepayments and accrued income 42,600 72,300
Other debtors 178,435 154,232
Other taxes and social security 3,373 2,400
Net wages - 1,674
Director's loan account - 534,628
226,002 766,828
5. Creditors: Amounts Falling Due Within One Year
2017 2016
£ £
Corporation tax 143,882 132,164
Director's loan account 89,400 -
233,282 132,164
6. Share Capital
2017 2016
Allotted, Called up and fully paid 100 100
Page 4
7. General Information
Concept Plastic Surgery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08803267. The registered office is Normanby Gateway, Lysaghts Way, Scunthorpe, North Lincolnshire, DN15 9YG.
Page 5