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Registered Number: 07759108
England and Wales

 

 

 

FLORENCE PASTEUR'S HEALTH PRACTICE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
Accountants report



You consider that the company is exempt from an audit for the year ended 31 August 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. 



....................................................
66 PAH
8 Hill Street
London
W1J 5NG
09 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 174    522 
Tangible fixed assets 4 547    522 
721    1,044 
Current assets      
Debtors 15,142    3,141 
Cash at bank and in hand (56)   8,377 
15,086    11,518 
Creditors: amount falling due within one year (15,490)   (12,047)
Net current assets (404)   (529)
 
Total assets less current liabilities 317    515 
Net assets 317    515 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 217    415 
Shareholder's funds 317    515 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 09 April 2024 and were signed by:


-------------------------------
Florence PASTEUR
Director
2
General Information
FLORENCE PASTEUR'S HEALTH PRACTICE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07759108, registration address 85 Great Portland Street, First floor, London, W1W 7LT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of services supplied by the company, net of any discount.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Paid dividends are recorded in the Profit and Loss account.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 3 Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 September 2022 870    870 
Additions  
Disposals  
At 31 August 2023 870    870 
Amortisation
At 01 September 2022 348    348 
Charge for year 348    348 
On disposals  
At 31 August 2023 696    696 
Net book values
At 31 August 2023 174    174 
At 31 August 2022 522    522 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 September 2022 4,433    4,433 
Additions 270    270 
Disposals  
At 31 August 2023 4,703    4,703 
Depreciation
At 01 September 2022 3,911    3,911 
Charge for year 245    245 
On disposals  
At 31 August 2023 4,156    4,156 
Net book values
Closing balance as at 31 August 2023 547    547 
Opening balance as at 01 September 2022 522    522 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3