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2022-11-30 07063821 frs-core:UnlistedNon-exchangeTraded 2021-11-30 07063821 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 07063821 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07063821 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07063821 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07063821 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07063821 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07063821 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07063821 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 07063821 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07063821 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2022-11-30 07063821 17 2021-12-01 2022-11-30 07063821 frs-core:CurrentFinancialInstruments 17 2022-11-30 07063821 frs-core:Non-currentFinancialInstruments 17 2022-11-30 07063821 18 2021-12-01 2022-11-30 07063821 frs-core:CurrentFinancialInstruments 18 2022-11-30 07063821 frs-core:Non-currentFinancialInstruments 18 2022-11-30 07063821 19 2021-12-01 2022-11-30 07063821 frs-core:CurrentFinancialInstruments 19 2022-11-30 07063821 frs-core:Non-currentFinancialInstruments 19 2022-11-30 07063821 20 2021-12-01 2022-11-30 07063821 frs-core:CurrentFinancialInstruments 20 2022-11-30 07063821 frs-core:Non-currentFinancialInstruments 20 2022-11-30 07063821 dpl-frs:Item1 2021-12-01 2022-11-30 07063821 dpl-frs:Item1 2021-11-30 07063821 dpl-frs:Item1 2022-11-30 07063821 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 07063821 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 07063821 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 07063821 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 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dpl-frs:Item6 2021-11-30 07063821 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 07063821 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 07063821 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 07063821 dpl-frs:Item7 2021-12-01 2022-11-30 07063821 dpl-frs:Item7 2021-11-30 07063821 dpl-frs:Item7 2022-11-30 07063821 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 07063821 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 07063821 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 07063821 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 07063821 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 07063821 dpl-frs:Item8 2021-12-01 2022-11-30 07063821 dpl-frs:Item8 2021-11-30 07063821 dpl-frs:Item8 2022-11-30 07063821 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 07063821 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 07063821 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 07063821 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 07063821 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 07063821 dpl-frs:Item9 2021-12-01 2022-11-30 07063821 dpl-frs:Item9 2021-11-30 07063821 dpl-frs:Item9 2022-11-30 07063821 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 07063821 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 07063821 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 07063821 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 07063821 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 07063821 dpl-frs:Item10 2021-12-01 2022-11-30 07063821 dpl-frs:Item10 2021-11-30 07063821 dpl-frs:Item10 2022-11-30 07063821 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 07063821 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 07063821 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 07063821 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 07063821 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 07063821 dpl-frs:Item11 2021-12-01 2022-11-30 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Registered number: 07063821
Edinburgh Plastic Surgery Limited
Financial Statements
For The Year Ended 30 November 2023
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07063821
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,736 1,861
Investments 6 (147,197 ) (141,773 )
(145,461 ) (139,912 )
CURRENT ASSETS
Debtors 7 23,666 22,402
Cash at bank and in hand 771,749 485,522
795,415 507,924
Creditors: Amounts Falling Due Within One Year 8 (120,393 ) (56,291 )
NET CURRENT ASSETS (LIABILITIES) 675,022 451,633
TOTAL ASSETS LESS CURRENT LIABILITIES 529,561 311,721
PROVISIONS FOR LIABILITIES
Deferred Taxation (434 ) (354 )
NET ASSETS 529,127 311,367
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 528,927 311,167
SHAREHOLDERS' FUNDS 529,127 311,367
Page 1
Page 2
For the year ending 30 November 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Cameron Raine
Director
Dr Morag Renton
Director
21st February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Edinburgh Plastic Surgery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07063821 . The registered office is 9 North Parade, Mollison Way, Edgware, Middlesex, HA8 5QH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 12 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Reducing Balance
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 120,000
As at 30 November 2023 120,000
Amortisation
As at 1 December 2022 120,000
As at 30 November 2023 120,000
Net Book Value
As at 30 November 2023 -
As at 1 December 2022 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2022 5,776
As at 30 November 2023 5,776
Depreciation
As at 1 December 2022 3,915
Provided during the period 125
As at 30 November 2023 4,040
Net Book Value
As at 30 November 2023 1,736
As at 1 December 2022 1,861
6. Investments
Unlisted
£
Cost
As at 1 December 2022 (141,773 )
Additions (246,442 )
Disposals 253,210
Revaluations (12,192 )
As at 30 November 2023 (147,197 )
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 (147,197 )
As at 1 December 2022 (141,773 )
Page 4
Page 5
Amounts written off Investments
Edinburgh Plastic Surgery Limited is a partner in Edinburgh Plastic Surgeons LLP. During the year ended 30 November 2023, the Company received a share of profits of £253,210 from the LLP from their accounting period ended 31 March 2023 (2022- £201,940).
To account for movement between the LLP year end to the Company year end there is an adjustment posted to the Profit and Loss account of £-12,192 (2022 - £-6,990).
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 1,100
Prepayments and accrued income 23,666 21,302
23,666 22,402
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 112,697 49,309
Accruals and deferred income 2,583 2,342
Directors' loan accounts 5,113 4,640
120,393 56,291
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Cameron Raine 2,952 809 236 - 3,525
Dr Morag Renton 1,688 136 236 - 1,588
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2023 2022
£ £
Dr Morag Renton 34,500 21,000
Mr Cameron Raine 112,160 114,160
Page 5
Page 6
11. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 146,660 135,160
146,660 135,160
12. Controlling Party
The company's controlling parties are Cameron Raine and Dr Morag Renton.
Page 6