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REGISTERED NUMBER: 07890928 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

FOR

LEHOVSKY MEDICAL PRACTICE LIMITED

LEHOVSKY MEDICAL PRACTICE LIMITED (REGISTERED NUMBER: 07890928)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2021










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LEHOVSKY MEDICAL PRACTICE LIMITED

COMPANY INFORMATION
for the Year Ended 31st December 2021







DIRECTORS: J Lehovsky
A J Lehovsky
K A Lehovsky
C L Lehovsky





REGISTERED OFFICE: 2 Park Avenue
Radlett
Hertfordshire
WD7 7EA





REGISTERED NUMBER: 07890928 (England and Wales)





ACCOUNTANTS: KJG
1 City Road East
Manchester
M15 4PN

LEHOVSKY MEDICAL PRACTICE LIMITED (REGISTERED NUMBER: 07890928)

BALANCE SHEET
31st December 2021

2021 2020
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,963 1,679
3,963 1,679

CURRENT ASSETS
Debtors 6 7,437 22,432
Cash at bank 345,245 242,297
352,682 264,729
CREDITORS
Amounts falling due within one year 7 (36,798 ) (39,486 )
NET CURRENT ASSETS 315,884 225,243
TOTAL ASSETS LESS CURRENT LIABILITIES 319,847 226,922

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 319,747 226,822
SHAREHOLDERS' FUNDS 319,847 226,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2021 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.

LEHOVSKY MEDICAL PRACTICE LIMITED (REGISTERED NUMBER: 07890928)

BALANCE SHEET - continued
31st December 2021


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 Profit and Loss Account has not been delivered.

The financial statements were approved the Board of Directors and authorised for issue on 3rd September 2022 and were signed on its behalf by:





J Lehovsky - Director


LEHOVSKY MEDICAL PRACTICE LIMITED (REGISTERED NUMBER: 07890928)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2021


1. STATUTORY INFORMATION

Lehovsky Medical Services Limited is a private company, limited by shares, registered in England and Wales, registration number 07890928. The address of the registered office and principal place of business is 2 Park Avenue, Radlett, Hertfordshire, WD7 7EA.

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 represents amounts recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax and trade discounts. Turnover principally consists of fees from medical services, which are recognised at the point of which the goods or services are provided.

Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated amortisation and impairment losses, if any. For the purposes of impairment testing, goodwill is allocated to each of the Company's cash-generating units (or groups of cash-generating units) that is expected to benefit from the synergies of the combination.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets is charged to the profit and loss so as to write off their value, over their estimated useful lives, using the following methods:

Plant and machinery-25% reducing balance
Computer equipment-25% reducing balance

At each balance sheet date, the Company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.


LEHOVSKY MEDICAL PRACTICE LIMITED (REGISTERED NUMBER: 07890928)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2021


2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities denominated in foreign currencies are translated into euros at rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are exchanged into sterling at the rate ruling on the date of the transaction. The profit and loss account items are translated into euros on a monthly basis using the average rate for the month that the transaction falls in. All differences are taken to the statement of comprehensive income. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

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.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2020 - 4 ) .

LEHOVSKY MEDICAL PRACTICE LIMITED (REGISTERED NUMBER: 07890928)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2021


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st January 2021
and 31st December 2021 175,001
AMORTISATION
At 1st January 2021
and 31st December 2021 175,001
NET BOOK VALUE
At 31st December 2021 -
At 31st December 2020 -

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st January 2021 651 10,926 11,577
Additions - 3,374 3,374
At 31st December 2021 651 14,300 14,951
DEPRECIATION
At 1st January 2021 651 9,247 9,898
Charge for year - 1,090 1,090
At 31st December 2021 651 10,337 10,988
NET BOOK VALUE
At 31st December 2021 - 3,963 3,963
At 31st December 2020 - 1,679 1,679

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors 7,431 22,425
Other debtors 6 7
7,437 22,432

LEHOVSKY MEDICAL PRACTICE LIMITED (REGISTERED NUMBER: 07890928)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2021


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors 120 -
Taxation and social security 29,306 33,713
Other creditors 7,372 5,773
36,798 39,486

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Nominal 2019 2018
Number: Class: Value: £ £
40 A Ordinary £1 40 40
40 B Ordinary £1 40 40
10 C Ordinary £1 10 10
10 D Ordinary £1 10 10

100 100

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2021 and 31st December 2020:

2021 2020
£    £   
A J Lehovsky
Balance outstanding at start of year 2,906 2,906
Amounts advanced 200,000 170,000
Amounts repaid (200,000 ) (170,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,906 2,906