Highland Opthalmics Ltd
Registered number: SC344625
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Current assets
Debtors 3 - 1,777
Cash at bank and in hand 18,355 23,343
18,355 25,120
Net current assets 18,355 25,120
Total assets less current liabilities 18,355 25,120
Creditors: amounts falling due after more than one year 4 (10,746) (480)
Net assets 7,609 24,640
Capital and reserves
Called up share capital 100 100
Profit and loss account 7,509 24,540
Shareholders' funds 7,609 24,640
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr D Wellam
Director
Approved by the board on 21 February 2024
Highland Opthalmics Ltd
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Debtors 2023 2022
£ £
Other debtors - 1,777
4 Creditors: amounts falling due after one year 2023 2022
£ £
Trade creditors 10,746 480
5 Other information
Highland Opthalmics Ltd is a private company limited by shares and incorporated in England. Its registered office is:
68 Holburn Street
Aberdeen
AB10 6BX
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