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Registered Number: 11938722
England and Wales

 

 

 

LISA WHITING AESTHETICS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director Lisa Whiting
Registered Number 11938722
Registered Office C/O Melanie Curtis Accountants
100 Berkshire Place
Winnersh, Wokingham
Berkshire
RG41 5RD
1
Director's report and financial statements
The director presents her annual report and the financial statements for the year ended 30 April 2024.
Principal activities
Principal activity of the company during the financial year was of specialists medical practice activities.
Director
The director who served the company throughout the year was as follows:
Lisa Whiting

On behalf of the board.


----------------------------------
Lisa Whiting
Director

Date approved: 24 July 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,310    1,308 
1,310    1,308 
Current assets      
Stocks 4 7,000    8,500 
Debtors 5 2,774    2,507 
Cash at bank and in hand 36,252    25,213 
46,026    36,220 
Creditors: amount falling due within one year 6 (13,813)   (17,204)
Net current assets 32,213    19,016 
 
Total assets less current liabilities 33,523    20,324 
Provisions for liabilities 7 (95)   (61)
Net assets 33,428    20,263 
 

Capital and reserves
     
Called up share capital 10    10 
Profit and loss account 33,418    20,253 
Shareholders' funds 33,428    20,263 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 financial statements were approved by the director on 24 July 2024 and were signed by:


-------------------------------
Lisa Whiting
Director
3
General Information
Lisa Whiting Aesthetics Ltd is a private company, limited by shares, registered in England and Wales, registration number 11938722, registration address C/O Melanie Curtis Accountants, 100 Berkshire Place, Winnersh, Wokingham, Berkshire, RG41 5RD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102"The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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% Reducing Balance
Fixtures and Fittings 33% Reducing Balance
Computer Equipment 33% Reducing Balance
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 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 May 2023   1,203    1,557    2,760 
Additions 299    224      523 
Disposals      
At 30 April 2024 299    1,427    1,557    3,283 
Depreciation
At 01 May 2023   397    1,055    1,452 
Charge for year 66    290    165    521 
On disposals      
At 30 April 2024 66    687    1,220    1,973 
Net book values
Closing balance as at 30 April 2024 233    740    337    1,310 
Opening balance as at 01 May 2023   806    502    1,308 


4.

Stocks

2024
£
  2023
£
Stocks 7,000    8,500 
7,000    8,500 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   280 
Prepayments & Accrued Income 634    895 
Other Debtors 2,140    1,332 
2,774    2,507 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 13    2,506 
Social Security and Other Tax 13,800    13,552 
Directors Loan Accounts   1,146 
13,813    17,204 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 95    61 
95    61 

4