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31/10/2023
2023-10-31
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No description of principal activities is disclosed
2022-11-01
Sage Accounts Production 23.0 - FRS102_2023
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Company registration number:
09845907
Andre Le Leu Physiotherapy Ltd
Unaudited filleted financial statements
31 October 2023
Andre Le Leu Physiotherapy Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Andre Le Leu Physiotherapy Ltd
Directors and other information
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Director |
Mr A S Le Leu |
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Company number |
09845907 |
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Registered office |
36 Lattimore Road |
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Wheathampstead |
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AL4 8QE |
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Accountants |
Hicks and Company |
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Chartered Accountants |
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Vaughan Chambers |
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Vaughan Road |
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Harpenden |
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AL5 4EE |
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Andre Le Leu Physiotherapy Ltd
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of Andre Le Leu Physiotherapy Ltd
Year ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Andre Le Leu Physiotherapy Ltd for the year ended 31 October 2023 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of Andre Le Leu Physiotherapy Ltd, as a body, in accordance with the terms of our engagement letter dated 23 November 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Andre Le Leu Physiotherapy Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andre Le Leu Physiotherapy Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Andre Le Leu Physiotherapy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Andre Le Leu Physiotherapy Ltd. You consider that Andre Le Leu Physiotherapy Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Andre Le Leu Physiotherapy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hicks and Company
Chartered Accountants
Vaughan Chambers
Vaughan Road
Harpenden
AL5 4EE
1 February 2024
Andre Le Leu Physiotherapy Ltd
Statement of financial position
31 October 2023
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2023 |
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2022 |
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Note |
£ |
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£ |
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£ |
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£ |
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Fixed assets |
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Tangible assets |
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5 |
1,888 |
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2,360 |
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_______ |
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_______ |
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1,888 |
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2,360 |
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Current assets |
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Debtors |
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6 |
8,115 |
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4,172 |
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Cash at bank and in hand |
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13,793 |
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21,419 |
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_______ |
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_______ |
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21,908 |
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25,591 |
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Creditors: amounts falling due |
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within one year |
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7 |
(
17,237) |
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(
17,315) |
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_______ |
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_______ |
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Net current assets |
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4,671 |
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8,276 |
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_______ |
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_______ |
Total assets less current liabilities |
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6,559 |
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10,636 |
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Creditors: amounts falling due |
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after more than one year |
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8 |
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(
6,159) |
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(
9,924) |
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_______ |
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_______ |
Net assets |
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400 |
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712 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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10 |
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10 |
Profit and loss account |
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390 |
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702 |
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_______ |
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_______ |
Shareholders funds |
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400 |
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712 |
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_______ |
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_______ |
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For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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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;
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The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These financial statements were approved by the
board of directors
and authorised for issue on
01 February 2024
, and are signed on behalf of the board by:
Mr A S Le Leu
Director
Company registration number:
09845907
Andre Le Leu Physiotherapy Ltd
Notes to the financial statements
Year ended 31 October 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 36 Lattimore Road, Wheathampstead, AL4 8QE.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any 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:
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Fittings fixtures and equipment |
- |
20% reducing balance |
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If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
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. 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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
2
(2022:
2
).
5.
Tangible assets
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Fixtures, fittings and equipment |
Total |
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£ |
£ |
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Cost |
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At 1 November 2022 and 31 October 2023 |
3,422 |
3,422 |
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_______ |
_______ |
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Depreciation |
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At 1 November 2022 |
1,062 |
1,062 |
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Charge for the year |
472 |
472 |
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_______ |
_______ |
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At 31 October 2023 |
1,534 |
1,534 |
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_______ |
_______ |
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Carrying amount |
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At 31 October 2023 |
1,888 |
1,888 |
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_______ |
_______ |
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At 31 October 2022 |
2,360 |
2,360 |
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_______ |
_______ |
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6.
Debtors
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2023 |
2022 |
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£ |
£ |
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Trade debtors |
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4,415 |
3,700 |
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Other debtors |
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3,700 |
472 |
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_______ |
_______ |
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8,115 |
4,172 |
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_______ |
_______ |
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7.
Creditors: amounts falling due within one year
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2023 |
2022 |
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£ |
£ |
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Bank loans and overdrafts |
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3,750 |
3,750 |
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Corporation tax |
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5,771 |
2,998 |
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Social security and other taxes |
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5,685 |
5,685 |
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Other creditors |
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2,031 |
4,882 |
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_______ |
_______ |
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17,237 |
17,315 |
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_______ |
_______ |
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8.
Creditors: amounts falling due after more than one year
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2023 |
2022 |
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£ |
£ |
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Bank loans and overdrafts |
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6,159 |
9,924 |
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_______ |
_______ |
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9.
Directors advances, credits and guarantees
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During the year the director entered into the following advances and credits with the company: |
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2023 |
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Balance brought forward |
Advances /(credits) to the director |
Amounts repaid |
Balance o/standing |
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£ |
£ |
£ |
£ |
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Mr A S Le Leu |
(
4,012) |
2,899 |
- |
(
1,113) |
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_______ |
_______ |
_______ |
_______ |
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2022 |
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Balance brought forward |
Advances /(credits) to the director |
Amounts repaid |
Balance o/standing |
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|
£ |
£ |
£ |
£ |
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|
Mr A S Le Leu |
(
5,626) |
- |
1,614 |
(
4,012) |
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_______ |
_______ |
_______ |
_______ |
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