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Company Registration No. SC586899 (Scotland)
Kilmarnock Hearing Care Ltd Unaudited accounts for the year ended 31 December 2022
Kilmarnock Hearing Care Ltd Unaudited accounts Contents
Page
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Kilmarnock Hearing Care Ltd Company Information for the year ended 31 December 2022
Director
Sean Walls
Company Number
SC586899 (Scotland)
Registered Office
48 LOCHRANZA DRIVE EAST KILBRIDE GLASGOW G75 9NA SCOTLAND
Accountants
Peter Andrew Ardoch Kilbryde Crescent Dunblane FK15 9AZ
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Kilmarnock Hearing Care Ltd Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
17,500 
17,500 
Tangible assets
16,478 
7,091 
33,978 
24,591 
Current assets
Debtors
22,949 
21,898 
Cash at bank and in hand
133,502 
103,829 
156,451 
125,727 
Creditors: amounts falling due within one year
(61,915)
(48,718)
Net current assets
94,536 
77,009 
Total assets less current liabilities
128,514 
101,600 
Creditors: amounts falling due after more than one year
(53,512)
(48,977)
Net assets
75,002 
52,623 
Capital and reserves
Profit and loss account
75,002 
52,623 
Shareholders' funds
75,002 
52,623 
For the year ending 31 December 2022 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 April 2023 and were signed on its behalf by
Sean Walls Director Company Registration No. SC586899
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Kilmarnock Hearing Care Ltd Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
Kilmarnock Hearing Care Ltd is a private company, limited by shares, registered in Scotland, registration number SC586899. The registered office is 48 LOCHRANZA DRIVE, EAST KILBRIDE, GLASGOW, G75 9NA, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2022
17,500 
At 31 December 2022
17,500 
Amortisation
At 1 January 2022
- 
At 31 December 2022
- 
Net book value
At 31 December 2022
17,500 
At 31 December 2021
17,500 
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Kilmarnock Hearing Care Ltd Notes to the Accounts for the year ended 31 December 2022
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2022
6,574 
- 
2,387 
495 
9,456 
Additions
- 
8,605 
5,399 
1,366 
15,370 
At 31 December 2022
6,574 
8,605 
7,786 
1,861 
24,826 
Depreciation
At 1 January 2022
1,644 
- 
597 
124 
2,365 
Charge for the year
1,644 
2,840 
1,155 
344 
5,983 
At 31 December 2022
3,288 
2,840 
1,752 
468 
8,348 
Net book value
At 31 December 2022
3,286 
5,765 
6,034 
1,393 
16,478 
At 31 December 2021
4,930 
- 
1,790 
371 
7,091 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
2,785 
11,898 
Trade debtors
3,448 
- 
Other debtors
16,716 
10,000 
22,949 
21,898 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
51,231 
37,532 
Taxes and social security
10,684 
11,186 
61,915 
48,718 
8
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
31,958 
35,000 
Taxes and social security
21,554 
13,977 
53,512 
48,977 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Sean Walls
directors loan
10,000 
- 
- 
10,000 
10,000 
- 
- 
10,000 
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Kilmarnock Hearing Care Ltd Notes to the Accounts for the year ended 31 December 2022
10
Average number of employees
During the year the average number of employees was 2 (2021: 2).
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