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Company Registration No. 12816762 (England and Wales)
West Yorkshire Ear Services LTD Unaudited accounts for the year ended 31 July 2023
West Yorkshire Ear Services LTD Unaudited accounts Contents
Page
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West Yorkshire Ear Services LTD Company Information for the year ended 31 July 2023
Director
H. Tanton
Company Number
12816762 (England and Wales)
Registered Office
19 Industrial Road Sowerby Bridge West Yorkshire HX6 2RB
Accountants
Small Business Accountancy 18 Stoney Hill Rastrick Brighouse West Yorkshire HD6 3BP
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West Yorkshire Ear Services LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,238 
- 
Tangible assets
9,934 
7,323 
11,172 
7,323 
Current assets
Inventories
623 
331 
Debtors
6,780 
8,202 
Cash at bank and in hand
25,342 
13,288 
32,745 
21,821 
Creditors: amounts falling due within one year
(4,610)
(6,727)
Net current assets
28,135 
15,094 
Total assets less current liabilities
39,307 
22,417 
Provisions for liabilities
Deferred tax
(1,887)
(1,391)
Net assets
37,420 
21,026 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
37,419 
21,025 
Shareholders' funds
37,420 
21,026 
For the year ending 31 July 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 director acknowledges her 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 21 November 2023 and were signed on its behalf by
H. Tanton Director Company Registration No. 12816762
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West Yorkshire Ear Services LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
West Yorkshire Ear Services LTD is a private company, limited by shares, registered in England and Wales, registration number 12816762. The registered office is 19 Industrial Road, Sowerby Bridge, West Yorkshire, HX6 2RB.
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.
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
20% reducing balance
Computer equipment
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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West Yorkshire Ear Services LTD Notes to the Accounts for the year ended 31 July 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 August 2022
- 
Additions
1,375 
At 31 July 2023
1,375 
Amortisation
At 1 August 2022
- 
Charge for the year
137 
At 31 July 2023
137 
Net book value
At 31 July 2023
1,238 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
8,249 
1,099 
9,348 
Additions
2,798 
2,503 
5,301 
At 31 July 2023
11,047 
3,602 
14,649 
Depreciation
At 1 August 2022
1,750 
275 
2,025 
Charge for the year
1,858 
832 
2,690 
At 31 July 2023
3,608 
1,107 
4,715 
Net book value
At 31 July 2023
7,439 
2,495 
9,934 
At 31 July 2022
6,499 
824 
7,323 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,253 
8,099 
Accrued income and prepayments
527 
103 
6,780 
8,202 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
3,599 
2,931 
Loans from directors
195 
2,905 
Accruals
816 
891 
4,610 
6,727 
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West Yorkshire Ear Services LTD Notes to the Accounts for the year ended 31 July 2023
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Transactions with related parties
The company is in receipt of a loan amounting to £195.00 from a member of key management personnel. The loan is payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year.
10
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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