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Company Registration No. 09089833 (England and Wales)
Lucem Aesthetics Limited Unaudited accounts for the year ended 30 June 2023
Lucem Aesthetics Limited Unaudited accounts Contents
Page
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Lucem Aesthetics Limited Company Information for the year ended 30 June 2023
Director
Dr Robert Regola
Company Number
09089833 (England and Wales)
Registered Office
Unit 16 Ponthenry Industrial Estate Ponthenry Llanelli SA15 5RA Wales
Accountants
S G Accountancy (UK) Ltd COLLEGE GREEN STATION ROAD Crymych Pembrokeshire SA41 3RL
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Lucem Aesthetics Limited Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
60,000 
60,000 
Tangible assets
4,909 
4,209 
64,909 
64,209 
Current assets
Debtors
19,129 
- 
Cash at bank and in hand
(167)
19,803 
18,962 
19,803 
Creditors: amounts falling due within one year
(95,311)
(41,549)
Net current liabilities
(76,349)
(21,746)
Total assets less current liabilities
(11,440)
42,463 
Creditors: amounts falling due after more than one year
- 
(9,613)
Net (liabilities)/assets
(11,440)
32,850 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(11,441)
32,849 
Shareholders' funds
(11,440)
32,850 
For the year ending 30 June 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 his 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 10 April 2024 and were signed on its behalf by
Dr Robert Regola Director Company Registration No. 09089833
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Lucem Aesthetics Limited Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Lucem Aesthetics Limited is a private company, limited by shares, registered in England and Wales, registration number 09089833. The registered office is Unit 16 Ponthenry Industrial Estate, Ponthenry, Llanelli, SA15 5RA, Wales.
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
25%
Fixtures & fittings
25%
Computer equipment
25%
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 July 2022
60,000 
At 30 June 2023
60,000 
Amortisation
At 1 July 2022
- 
At 30 June 2023
- 
Net book value
At 30 June 2023
60,000 
At 30 June 2022
60,000 
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Lucem Aesthetics Limited Notes to the Accounts for the year ended 30 June 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2022
2,639 
24 
1,546 
4,209 
Additions
- 
- 
700 
700 
At 30 June 2023
2,639 
24 
2,246 
4,909 
Depreciation
At 30 June 2023
- 
- 
- 
- 
Net book value
At 30 June 2023
2,639 
24 
2,246 
4,909 
At 30 June 2022
2,639 
24 
1,546 
4,209 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
19,129 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
16,924 
(3,035)
VAT
67,420 
45,173 
Trade creditors
10,967 
(319)
Loans from directors
- 
(270)
95,311 
41,549 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
9,613 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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