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Registered Number: 09212580
England and Wales

 

 

 

CLARITAS LASER CLINIC LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Report to the directors on the preparation of the unaudited statutory accounts of Claritas Laser Clinic Limited for the year ended 30 September 2023. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Claritas Laser Clinic Limited for the year ended 30 September 2023 which comprise of 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 companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Claritas Laser Clinic Limited, as a body, in accordance with the terms of our engagement letter dated 30th May 2018. Our work has been undertaken solely to prepare for your approval the accounts of Claritas Laser Clinic Limited and state those matters that we have agreed to state to the Board of Directors of Claritas Laser Clinic Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Claritas Laser Clinic Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Claritas Laser Clinic Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Claritas Laser Clinic Limited. You consider that Claritas Laser Clinic Limited 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 accounts of Claritas Laser Clinic Limited. 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 accounts for the period ended 30 September 2023.



....................................................
Baranov Associates Ltd
4 Academy Close
Kirkby Stephen
Cumbria
CA17 4JG
18 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,036    2,716 
2,036    2,716 
Current assets      
Stocks 500    500 
Debtors: amounts falling due within one year 3,882    912 
Cash at bank and in hand 71,719    91,897 
76,101    93,309 
Creditors: amount falling due within one year (5,800)   (7,057)
Net current assets 70,301    86,252 
 
Total assets less current liabilities 72,337    88,968 
Provisions for liabilities (407)   (543)
Net assets 71,930    88,425 
 

Capital and reserves
     
Called up share capital 4 80,150    80,150 
Profit and loss account (8,220)   8,275 
Shareholder's funds 71,930    88,425 
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 18 March 2024 and were signed on its behalf by:


-------------------------------
Sally Elizabeth James
Director
2
General Information
Claritas Laser Clinic Limited is a private company, limited by shares, registered in England and Wales, registration number 09212580, registration address C/O Kilvingtons Solicitors, Westmorland House, Market Square, Kirkby Stephen, Cumbria, CA17 4QT. The trading address of the company is 23A Huntingdon Street, St Neots, Cambridgeshire, PE19 1BG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
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 25% Straight Line
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2022 217,865    17,980    325    236,170 
Additions      
Disposals      
At 30 September 2023 217,865    17,980    325    236,170 
Depreciation
At 01 October 2022 217,570    15,591    293    233,454 
Charge for year 74    598    8    680 
On disposals      
At 30 September 2023 217,644    16,189    301    234,134 
Net book values
Closing balance as at 30 September 2023 221    1,791    24    2,036 
Opening balance as at 01 October 2022 295    2,389    32    2,716 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
150 Ordinary shares of £1.00 each 150    150 
50 Investor Ordinary shares of £1,600.00 each 80,000    80,000 
80,150    80,150 

3