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Registration number: 08553604

Dr N.K.Wijayasundara Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 June 2022

 

Dr N.K.Wijayasundara Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Dr N.K.Wijayasundara Ltd

Company Information

Director

Dr Nayanakanthi Kumari Wijayasundara

Registered office

Silver Rose
Unit 21 East Lodge Village
East Lodge Lane
Enfield
EN2 8AS

Accountants

Paul Winston Limited
Chartered Accountants
Silver Rose Unit 21
East Lodge Village
East Lodge Lane
Enfield
EN2 8AS

 

Dr N.K.Wijayasundara Ltd

(Registration number: 08553604)
Balance Sheet as at 30 June 2022

Note

2022
£

2021
£

fixed assets

 

tangible assets

4

251,000

251,000

Current assets

 

Cash at bank and in hand

 

219,194

187,750

Creditors: Amounts falling due within one year

5

(106,695)

(80,100)

Net current assets

 

112,499

107,650

Total assets less current liabilities

 

363,499

358,650

Creditors: Amounts falling due after more than one year

5

(115,562)

(119,450)

Net assets

 

247,937

239,200

capital and reserves

 

Called up share capital

6

10

10

Revaluation reserve

70,000

70,000

Profit and loss account

177,927

169,190

Shareholders' funds

 

247,937

239,200

For the financial year ending 30 June 2022 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 accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

 

Dr N.K.Wijayasundara Ltd

(Registration number: 08553604)
Balance Sheet as at 30 June 2022

Approved and authorised by the director on 1 March 2024
 

.........................................
Dr Nayanakanthi Kumari Wijayasundara
Director

 

Dr N.K.Wijayasundara Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2022

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Silver Rose
Unit 21 East Lodge Village
East Lodge Lane
Enfield
EN2 8AS
England

These financial statements were authorised for issue by the director on 1 March 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Dr N.K.Wijayasundara Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2022

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Investment property

shown at market value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2021 - 1).

 

Dr N.K.Wijayasundara Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2022

4

Tangible assets

Land and buildings
£

Total
£

Cost or valuation

At 1 July 2021

251,000

251,000

At 30 June 2022

251,000

251,000

Depreciation

Carrying amount

At 30 June 2022

251,000

251,000

At 30 June 2021

251,000

251,000

Included within the net book value of land and buildings above is £251,000 (2021 - £251,000) in respect of long leasehold land and buildings.
 

5

Creditors

Creditors: amounts falling due within one year

Note

2022
£

2021
£

Due within one year

 

Other creditors

 

3,369

16,433

Directors' loan accounts

 

103,326

63,667

 

106,695

80,100

Due after one year

 

Loans and borrowings

7

115,562

119,450

Creditors: amounts falling due after more than one year

Note

2022
£

2021
£

Due after one year

 

Loans and borrowings

7

115,562

119,450

 

Dr N.K.Wijayasundara Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2022

6

Share capital

Allotted, called up and fully paid shares

 

2022

2021

 

No.

£

No.

£

Ordinary K of £1 each

3

3

3

3

Ordinary D of £1 each

3

3

3

3

Ordinary M of £1 each

2

2

2

2

Ordinary C of £1 each

2

2

2

2

 

10

10

10

10

7

Loans and borrowings

2022
£

2021
£

Non-current loans and borrowings

Bank borrowings

115,562

119,450

8

Dividends

Interim dividends paid

   

2022
£

 

2021
£

Interim dividend of £Nil per each Ordinary K

 

-

 

-

Interim dividend of £Nil per each Ordinary D

 

-

 

-

Interim dividend of £1,000.00 (2021 - £Nil) per each Ordinary M

 

2,000

 

-

Interim dividend of £1,000.00 (2021 - £Nil) per each Ordinary C

 

2,000

 

-

   

4,000

 

-