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2022-03-31 05992808 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:Item7 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:Item7 2021-03-31 05992808 frs-bus:Original dpl-frs:Item7 2022-03-31 05992808 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-03-31 05992808 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-03-31 05992808 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:Item8 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:Item8 2021-03-31 05992808 frs-bus:Original dpl-frs:Item8 2022-03-31 05992808 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 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dpl-frs:Item11 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:Item12 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:Item12 2021-03-31 05992808 frs-bus:Original dpl-frs:Item12 2022-03-31 05992808 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-03-31 05992808 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 05992808 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 05992808 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 05992808 frs-bus:Original 1 2021-04-01 2022-03-31 05992808 frs-bus:Original frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 05992808
Royal Tunbridge Wells Skin Clinic Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Shaikh & Co Ltd
Chartered Certified Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05992808
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 300,000 -
Tangible Assets 5 816,408 845,357
1,116,408 845,357
CURRENT ASSETS
Stocks 47,660 67,960
Debtors 6 62,170 368,744
Cash at bank and in hand 4,411 3,000
114,241 439,704
Creditors: Amounts Falling Due Within One Year 7 (268,888 ) (257,704 )
NET CURRENT ASSETS (LIABILITIES) (154,647 ) 182,000
TOTAL ASSETS LESS CURRENT LIABILITIES 961,761 1,027,357
Creditors: Amounts Falling Due After More Than One Year 8 (193,319 ) (265,819 )
NET ASSETS 768,442 761,538
CAPITAL AND RESERVES
Called up share capital 9 400,000 400,000
Revaluation reserve 10 306,909 306,909
Profit and Loss Account 61,533 54,629
SHAREHOLDERS' FUNDS 768,442 761,538
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Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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.
On behalf of the board
Mr John Sheffield
Director
11/10/2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Royal Tunbridge Wells Skin Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05992808 . The registered office is 51 St. Marys Road, Tonbridge, TN9 2LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Leasehold 5% reducing balance
Plant & Machinery 5% straight line
Motor Vehicles 25% reducing balance
Computer Equipment 5% straight line
2.5. 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.
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2.6. 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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 16)
12 16
4. Intangible Assets
Goodwill Intellectual Property Total
£ £ £
Cost
As at 1 April 2022 62,000 - 62,000
Additions - 300,000 300,000
As at 31 March 2023 62,000 300,000 362,000
Amortisation
As at 1 April 2022 62,000 - 62,000
As at 31 March 2023 62,000 - 62,000
Net Book Value
As at 31 March 2023 - 300,000 300,000
As at 1 April 2022 - - -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 271,984 538,879 358,432 1,169,295
Additions 21,500 3,840 - 25,340
As at 31 March 2023 293,484 542,719 358,432 1,194,635
Depreciation
As at 1 April 2022 108,822 130,560 84,556 323,938
Provided during the period 9,233 27,135 17,921 54,289
As at 31 March 2023 118,055 157,695 102,477 378,227
Net Book Value
As at 31 March 2023 175,429 385,024 255,955 816,408
As at 1 April 2022 163,162 408,319 273,876 845,357
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 62,000 -
Prepayments and accrued income 110 33,600
Other debtors 60 335,144
62,170 368,744
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 71,357 63,782
Bank loans and overdrafts 122,500 147,221
Corporation tax 15,027 8,710
Other taxes and social security 30,659 12,400
VAT 3,590 4,000
Other creditors 5,218 18,960
Directors' loan accounts 20,537 2,631
268,888 257,704
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 193,319 265,819
193,319 265,819
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 400,000 400,000
10. Reserves
Revaluation Reserve
£
As at 1 April 2022 306,909
As at 31 March 2023 306,909
11. Other information
Lloyds Bank PLC holds a fixed and floating charge over the assets of the company.
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