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Company Registration No. 09089833 (England and Wales)
Lucem Aesthetics Limited Unaudited accounts for the year ended 30 June 2022
Lucem Aesthetics Limited Unaudited accounts Contents
Page
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Lucem Aesthetics Limited Company Information for the year ended 30 June 2022
Director
Dr Robert Regola
Company Number
09089833 (England and Wales)
Registered Office
Unit 16 Ponthenry Industrial Estate Ponthenry Llanelli SA15 5RA Wales
Accountants
S G Accountancy (UK) Ltd COLLEGE GREEN STATION ROAD Crymych Pembrokeshire SA41 3RL
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Lucem Aesthetics Limited Statement of financial position as at 30 June 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
60,000 
21,000 
Tangible assets
4,209 
4,209 
64,209 
25,209 
Current assets
Cash at bank and in hand
19,803 
34,564 
Creditors: amounts falling due within one year
(41,549)
(31,210)
Net current (liabilities)/assets
(21,746)
3,354 
Total assets less current liabilities
42,463 
28,563 
Creditors: amounts falling due after more than one year
(9,613)
(12,432)
Net assets
32,850 
16,131 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
32,849 
16,130 
Shareholders' funds
32,850 
16,131 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 December 2023 and were signed on its behalf by
Dr Robert Regola Director Company Registration No. 09089833
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Lucem Aesthetics Limited Notes to the Accounts for the year ended 30 June 2022
1
Statutory information
Lucem Aesthetics Limited is a private company, limited by shares, registered in England and Wales, registration number 09089833. The registered office is Unit 16 Ponthenry Industrial Estate, Ponthenry, Llanelli, SA15 5RA, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Fixtures & fittings
25%
Computer equipment
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2021
21,000 
Additions
39,000 
At 30 June 2022
60,000 
Amortisation
At 1 July 2021
- 
At 30 June 2022
- 
Net book value
At 30 June 2022
60,000 
At 30 June 2021
21,000 
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Lucem Aesthetics Limited Notes to the Accounts for the year ended 30 June 2022
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2021
2,639 
24 
1,546 
4,209 
At 30 June 2022
2,639 
24 
1,546 
4,209 
Depreciation
At 30 June 2022
- 
- 
- 
- 
Net book value
At 30 June 2022
2,639 
24 
1,546 
4,209 
At 30 June 2021
2,639 
24 
1,546 
4,209 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
(3,035)
8,683 
VAT
45,173 
22,515 
Trade creditors
(319)
409 
Other creditors
- 
(1)
Loans from directors
(270)
(396)
41,549 
31,210 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
9,613 
12,432 
8
Average number of employees
During the year the average number of employees was 2 (2021: 2).
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