2021-12-222023-03-312023-03-31false13813709DIAMOND COSMETIC CLINIC 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DIAMOND COSMETIC CLINIC LIMITED

Registered Number
13813709
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2023

DIAMOND COSMETIC CLINIC LIMITED
Company Information
for the period from 22 December 2021 to 31 March 2023

Director

Dr Humza Umar

Registered Address

Fulford Lodge
1 Heslington Lane
Fulford
YO10 4HW

Registered Number

13813709 (England and Wales)
DIAMOND COSMETIC CLINIC LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

£

£

Current assets
Debtors813,382
Cash at bank and on hand30,960
44,342
Creditors amounts falling due within one year9(21,292)
Net current assets (liabilities)23,050
Total assets less current liabilities23,050
Net assets23,050
Capital and reserves
Called up share capital100
Profit and loss account22,950
Shareholders' funds23,050
The financial statements were approved and authorised for issue by the Director on 11 October 2023, and are signed on its behalf by:
Dr Humza Umar
Director
Registered Company No. 13813709
DIAMOND COSMETIC CLINIC LIMITED
Notes to the Financial Statements
for the period ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Principal activities
The principal activity of the company during the year was that of dentistry.
4.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
5.Accounting policies
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

2023
Average number of employees during the year1
7.Description of nature of transactions and balances with related parties
During the year the directors made available a loan to the company. At the year end the balance of the loan was £51.
8.Debtors

2023

£
Trade debtors / trade receivables13,382
Total13,382
9.Creditors within one year

2023

£
Taxation and social security20,161
Other creditors51
Accrued liabilities and deferred income1,080
Total21,292