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Company Registration No. 10493472 (England and Wales)
Laya Healthcare Ltd Unaudited accounts for the year ended 31 March 2023
Laya Healthcare Ltd Unaudited accounts Contents
Page
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Laya Healthcare Ltd Company Information for the year ended 31 March 2023
Directors
Dr K Karuppaiah Dr A Surendran
Company Number
10493472 (England and Wales)
Registered Office
1 The Drive Bexley DA5 3DH England
Accountants
MCC Partners Springhead Enterprise Park Fleet House, Springhead Road Ebbsfleet Kent DA11 8HJ
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Laya Healthcare Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,103 
4,207 
Tangible assets
99,706 
3,938 
101,809 
8,145 
Current assets
Debtors
23,527 
23,550 
Cash at bank and in hand
236,430 
149,272 
259,957 
172,822 
Creditors: amounts falling due within one year
(17,359)
(20,038)
Net current assets
242,598 
152,784 
Total assets less current liabilities
344,407 
160,929 
Creditors: amounts falling due after more than one year
(88,069)
- 
Provisions for liabilities
Deferred tax
(19,344)
(1,571)
Net assets
236,994 
159,358 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
236,894 
159,258 
Shareholders' funds
236,994 
159,358 
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 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 of Directors and authorised for issue on 18 October 2023 and were signed on its behalf by
Dr K Karuppaiah Director Company Registration No. 10493472
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Laya Healthcare Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Laya Healthcare Ltd is a private company, limited by shares, registered in England and Wales, registration number 10493472. The registered office is 1 The Drive, Bexley, DA5 3DH, England.
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:
Motor vehicles
20% Straight line
Computer equipment
25% Straight line
Other tangible fixed assets
25% Straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2022
8,415 
At 31 March 2023
8,415 
Amortisation
At 1 April 2022
4,208 
Charge for the year
2,104 
At 31 March 2023
6,312 
Net book value
At 31 March 2023
2,103 
At 31 March 2022
4,207 
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Laya Healthcare Ltd Notes to the Accounts for the year ended 31 March 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
- 
- 
5,614 
5,614 
Additions
4,476 
114,781 
1,522 
120,779 
Disposals
- 
- 
(1,087)
(1,087)
At 31 March 2023
4,476 
114,781 
6,049 
125,306 
Depreciation
At 1 April 2022
- 
- 
1,676 
1,676 
Charge for the year
- 
22,956 
1,512 
24,468 
On disposals
- 
- 
(544)
(544)
At 31 March 2023
- 
22,956 
2,644 
25,600 
Net book value
At 31 March 2023
4,476 
91,825 
3,405 
99,706 
At 31 March 2022
- 
- 
3,938 
3,938 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
23,527 
23,550 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
11,797 
- 
Trade creditors
4,476 
- 
Taxes and social security
925 
10,129 
Other creditors
- 
9,721 
Loans from directors
161 
188 
17,359 
20,038 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
88,069 
- 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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