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Registered number: 12926713
London Gastroenterology And Dermatology Clinics Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12926713
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 461 692
461 692
CURRENT ASSETS
Cash at bank and in hand 50,623 62,669
50,623 62,669
Creditors: Amounts Falling Due Within One Year 5 (16,634 ) (23,787 )
NET CURRENT ASSETS (LIABILITIES) 33,989 38,882
TOTAL ASSETS LESS CURRENT LIABILITIES 34,450 39,574
PROVISIONS FOR LIABILITIES
Deferred Taxation 6 (88 ) (131 )
NET ASSETS 34,362 39,443
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 34,162 39,243
SHAREHOLDERS' FUNDS 34,362 39,443
Page 1
Page 2
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr A Spencer
Director
24/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
London Gastroenterology And Dermatology Clinics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12926713 . The registered office is 85 Great Portland Street, London, W1W 7LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2022 1,154
As at 31 October 2023 1,154
Depreciation
As at 1 November 2022 462
Provided during the period 231
As at 31 October 2023 693
Net Book Value
As at 31 October 2023 461
As at 1 November 2022 692
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 8,472 14,582
Accruals and deferred income 1,068 1,044
Directors' loan accounts 7,094 8,161
16,634 23,787
6. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 88 131
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2022 131 131
Deferred taxation (43 ) (43 )
Balance at 31 October 2023 88 88
Provision is made for the potential charge to tax that would arise should the company dispose of its fixed assets at the stated net book value to the extent that this is in excess of the tax written down value.
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
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