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Company Registration No. 14596942 (England and Wales)
Lui Yeung Acupuncture Ltd Unaudited accounts for the period from 17 January 2023 to 31 March 2024
Lui Yeung Acupuncture Ltd Unaudited accounts Contents
Page
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Lui Yeung Acupuncture Ltd Company Information for the period from 17 January 2023 to 31 March 2024
Directors
Lui-Mun Yeung Lui-Mun Yeung
Company Number
14596942 (England and Wales)
Registered Office
19 Henshaw Crescent Newbury Berkshire RG14 6ES United Kingdom
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Lui Yeung Acupuncture Ltd Statement of financial position as at 31 March 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
9,196 
Tangible assets
324 
9,520 
Current assets
Cash at bank and in hand
30,348 
Creditors: amounts falling due within one year
(14,499)
Net current assets
15,849 
Net assets
25,369 
Capital and reserves
Called up share capital
10 
Profit and loss account
25,359 
Shareholders' funds
25,369 
For the period ending 31 March 2024 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 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 of Directors and authorised for issue on 26 July 2024 and were signed on its behalf by
Lui-Mun Yeung Director Company Registration No. 14596942
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Lui Yeung Acupuncture Ltd Notes to the Accounts for the period from 17 January 2023 to 31 March 2024
1
Statutory information
Lui Yeung Acupuncture Ltd is a private company, limited by shares, registered in England and Wales, registration number 14596942. The registered office is 19 Henshaw Crescent, Newbury, Berkshire, RG14 6ES, United Kingdom.
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 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.
Intangible fixed assets
Goodwill is amortised on a straight line basis over its estimated useful economic life of ten years.
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
three years
Computer equipment
three years
4
Intangible fixed assets
Other 
£ 
Cost
At 17 January 2023
- 
Additions
10,218 
At 31 March 2024
10,218 
Amortisation
At 17 January 2023
- 
Charge for the period
1,022 
At 31 March 2024
1,022 
Net book value
At 31 March 2024
9,196 
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Lui Yeung Acupuncture Ltd Notes to the Accounts for the period from 17 January 2023 to 31 March 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 17 January 2023
- 
Additions
466 
At 31 March 2024
466 
Depreciation
Charge for the period
142 
At 31 March 2024
142 
Net book value
At 31 March 2024
324 
6
Creditors: amounts falling due within one year
2024 
£ 
Taxes and social security
11,493 
Loans from directors
242 
Accruals
2,764 
14,499 
7
Transactions with related parties
There were no material transactions with directors and shareholders that were not conducted under normal market conditions. The amounts owed to the directors are included within creditors. These balances are payable on demand and no interest is charged.
8
Average number of employees
During the period the average number of employees was 0.
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