Company registration number SC759652 (Scotland)
DR CAITLIN HAY AESTHETICS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023
PAGES FOR FILING WITH REGISTRAR
DR CAITLIN HAY AESTHETICS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
DR CAITLIN HAY AESTHETICS LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2023
31 October 2023
- 1 -
2023
Notes
£
£
Current assets
Cash at bank and in hand
5
Creditors: amounts falling due within one year
3
(5,724)
Net current liabilities
(5,719)
Capital and reserves
Called up share capital
4
100
Profit and loss reserves
5
(5,819)
Total equity
(5,719)
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
For the financial period ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 4 April 2024
Miss C Hay
Director
Company Registration No. SC759652
DR CAITLIN HAY AESTHETICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023
- 2 -
1
Accounting policies
Company information
Dr Caitlin Hay Aesthetics Limited is a private company limited by shares incorporated in Scotland. The registered office is 22 Mossgiel Avenue, Mauchline, Ayrshire, United Kingdom, KA5 6BG.
1.1
Reporting period
The shortened period is due to this being the final set of accounts for the company, as the director plans to dissolve in the near future.
1.2
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
1.3
Going concern
On true31 October 2023, Dr Caitlin Hay Aesthetics Limited ceased trading. The director has resolved to wind up the company in the near future. The director considers it inappropriate to prepare the financial statements on a going concern basis and therefore the director has prepared these financial statements on a break-up basis as set out under the basis of preparation.
1.4
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown inclusive of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
2
Employees
The average monthly number of persons (including directors) employed by the company during the period was:
2023
Number
Total
1
3
Creditors: amounts falling due within one year
2023
£
Other creditors
5,724
DR CAITLIN HAY AESTHETICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2023
- 3 -
4
Called up share capital
2023
2023
Ordinary share capital
Number
£
Issued and fully paid
Ordinary of £1 each
100
100
5
Profit and loss reserves
2023
£
At the beginning of the period
Loss for the period
(5,819)
At the end of the period
(5,819)