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REGISTERED NUMBER: 08372820 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st January 2023

for

Berkshire Plastic Surgery Ltd

Berkshire Plastic Surgery Ltd (Registered number: 08372820)






Contents of the Financial Statements
for the Year Ended 31st January 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


Berkshire Plastic Surgery Ltd (Registered number: 08372820)

Balance Sheet
31st January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 31,020 41,760

CURRENT ASSETS
Debtors 5 129,397 195,728
Cash at bank 361,748 246,692
491,145 442,420
CREDITORS
Amounts falling due within one year 6 13,536 38,392
NET CURRENT ASSETS 477,609 404,028
TOTAL ASSETS LESS CURRENT
LIABILITIES

508,629

445,788

PROVISIONS FOR LIABILITIES 5,894 7,935
NET ASSETS 502,735 437,853

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 502,635 437,753
SHAREHOLDERS' FUNDS 502,735 437,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st October 2023 and were signed by:





J C Dickinson - Director


Berkshire Plastic Surgery Ltd (Registered number: 08372820)

Notes to the Financial Statements
for the Year Ended 31st January 2023

1. COMPANY INFORMATION

Berkshire Plastic Surgery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08372820

Registered office: First Floor
49 Peter Street
Manchester
M2 3NG

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There have been no critical judgements, estimates or assumptions made in the preparation of these financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.


Berkshire Plastic Surgery Ltd (Registered number: 08372820)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1st February 2022
and 31st January 2023 952 1,602 72,260 74,814
DEPRECIATION
At 1st February 2022 238 1,202 31,614 33,054
Charge for year 179 400 10,161 10,740
At 31st January 2023 417 1,602 41,775 43,794
NET BOOK VALUE
At 31st January 2023 535 - 30,485 31,020
At 31st January 2022 714 400 40,646 41,760

5. DEBTORS
31.1.23 31.1.22
£    £   
Amounts falling due within one year:
Trade debtors 9,354 20,597
Directors' current accounts 100,427 142,547
Prepayments and accrued income 6,482 5,761
116,263 168,905

Berkshire Plastic Surgery Ltd (Registered number: 08372820)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2023

5. DEBTORS - continued
31.1.23 31.1.22
£    £   
Amounts falling due after more than one year:
Other debtors 13,134 26,823

Aggregate amounts 129,397 195,728

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade creditors - 3,914
Tax 13,536 34,478
13,536 38,392

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.23 31.1.22
value: £    £   
60 Ordinary A Share £1 60 60
40 Ordinary B Share £1 40 40
100 100

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st January 2023 and 31st January 2022:

31.1.23 31.1.22
£    £   
J C Dickinson
Balance outstanding at start of year 142,547 61,169
Amounts advanced 84,785 144,685
Amounts repaid (126,905 ) (63,307 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 100,427 142,547

The loan is repayable on demand and includes interest of £2,449.44 at the HMRC approved rate of 2.5%.

9. CONTROL

The ultimate controlling party is Dr Dickinson by virtue of holding 100% of the voting share capital.