0 false false false false false false false false false true false false false false false false No description of principal activity 2023-01-01 Sage Accounts Production Advanced 2021 - FRS102_2021 3,912 3,911 1 1 xbrli:pure xbrli:shares iso4217:GBP 09353142 2023-01-01 2023-12-31 09353142 2023-12-31 09353142 2022-12-31 09353142 core:FurnitureFittings 2023-01-01 2023-12-31 09353142 bus:Director1 2023-01-01 2023-12-31 09353142 core:FurnitureFittings 2023-12-31 09353142 core:WithinOneYear 2023-12-31 09353142 core:WithinOneYear 2022-12-31 09353142 core:ShareCapital 2023-12-31 09353142 core:ShareCapital 2022-12-31 09353142 core:RetainedEarningsAccumulatedLosses 2023-12-31 09353142 core:RetainedEarningsAccumulatedLosses 2022-12-31 09353142 core:FurnitureFittings 2022-12-31 09353142 bus:Director1 2022-12-31 09353142 bus:Director1 2023-12-31 09353142 bus:Director1 2021-12-31 09353142 bus:Director1 2022-12-31 09353142 bus:Director1 2022-01-01 2022-12-31 09353142 bus:SmallEntities 2023-01-01 2023-12-31 09353142 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 09353142 bus:FullAccounts 2023-01-01 2023-12-31 09353142 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09353142 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31
COMPANY REGISTRATION NUMBER: 09353142
Doctors Friend Limited
Filleted Unaudited Financial Statements
31 December 2023
Doctors Friend Limited
Statement of Financial Position
31 December 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
4
1
1
Current assets
Debtors
5
178
Cash at bank and in hand
226
3,388
----
-------
404
3,388
Creditors: amounts falling due within one year
6
3,573
3,197
-------
-------
Net current (liabilities)/assets
( 3,169)
191
-------
----
Total assets less current liabilities
( 3,168)
192
-------
----
Net (liabilities)/assets
( 3,168)
192
-------
----
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 3,268)
92
-------
----
Shareholders (deficit)/funds
( 3,168)
192
-------
----
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Doctors Friend Limited
Statement of Financial Position (continued)
31 December 2023
These financial statements were approved by the board of directors and authorised for issue on 18 March 2024 , and are signed on behalf of the board by:
Mr S Lloyd
Director
Company registration number: 09353142
Doctors Friend Limited
Notes to the Financial Statements
Year ended 31st December 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Lucy Street, Chester le Street, Co Durham, DH3 3UP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Income tax The taxation expense represents the aggregate amount of current and deferred tax (where material) recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax which the Company is expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 33% straight line
Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
4. Tangible assets
Fixtures and fittings
£
Cost
At 1st January 2023 and 31st December 2023
3,912
-------
Depreciation
At 1st January 2023 and 31st December 2023
3,911
-------
Carrying amount
At 31st December 2023
1
-------
At 31st December 2022
1
-------
5. Debtors
2023
2022
£
£
Other debtors
178
----
----
6. Creditors: amounts falling due within one year
2023
2022
£
£
Social security and other taxes
359
Other creditors
3,573
2,838
-------
-------
3,573
3,197
-------
-------
7. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2023
Balance brought forward
Advances/ (credits) to the director
Balance outstanding
£
£
£
Mr S Lloyd
( 2,473)
( 800)
( 3,273)
-------
----
-------
2022
Balance brought forward
Advances/ (credits) to the director
Balance outstanding
£
£
£
Mr S Lloyd
( 2,673)
200
( 2,473)
-------
----
-------