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REGISTERED NUMBER: 10155354 (England and Wales)












BB Dermatology Limited

Unaudited Financial Statements

for the Year Ended 30th April 2024






BB Dermatology Limited (Registered number: 10155354)






Contents of the Financial Statements
for the Year Ended 30th April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BB Dermatology Limited

Company Information
for the Year Ended 30th April 2024







DIRECTOR: Dr B Brazzini





REGISTERED OFFICE: 48 Arwenack Street
Falmouth
Cornwall
TR11 3JH





REGISTERED NUMBER: 10155354 (England and Wales)





ACCOUNTANTS: Hodgsons
Chartered Accountants
48 Arwenack Street
Falmouth
Cornwall
TR11 3JH

BB Dermatology Limited (Registered number: 10155354)

Statement of Financial Position
30th April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 216 645
Tangible assets 5 8,688 12,888
8,904 13,533

CURRENT ASSETS
Debtors 6 311,259 308,593
Cash at bank 246,147 202,964
557,406 511,557
CREDITORS
Amounts falling due within one year 7 (215,694 ) (57,673 )
NET CURRENT ASSETS 341,712 453,884
TOTAL ASSETS LESS CURRENT
LIABILITIES

350,616

467,417

PROVISIONS FOR LIABILITIES (2,226 ) (3,384 )
NET ASSETS 348,390 464,033

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 348,380 464,023
348,390 464,033

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BB Dermatology Limited (Registered number: 10155354)

Statement of Financial Position - continued
30th April 2024


The 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.

The financial statements were approved by the director and authorised for issue on 29th July 2024 and were signed by:





Dr B Brazzini - Director


BB Dermatology Limited (Registered number: 10155354)

Notes to the Financial Statements
for the Year Ended 30th April 2024

1. STATUTORY INFORMATION

BB Dermatology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on cost
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BB Dermatology Limited (Registered number: 10155354)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Website
£   
COST
At 1st May 2023
and 30th April 2024 1,717
AMORTISATION
At 1st May 2023 1,072
Amortisation for year 429
At 30th April 2024 1,501
NET BOOK VALUE
At 30th April 2024 216
At 30th April 2023 645

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st May 2023 15,176 6,486 21,662
Additions - 189 189
At 30th April 2024 15,176 6,675 21,851
DEPRECIATION
At 1st May 2023 4,497 4,277 8,774
Charge for year 3,794 595 4,389
At 30th April 2024 8,291 4,872 13,163
NET BOOK VALUE
At 30th April 2024 6,885 1,803 8,688
At 30th April 2023 10,679 2,209 12,888

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 311,259 308,593

BB Dermatology Limited (Registered number: 10155354)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 37,285 33,663
Other creditors 178,409 24,010
215,694 57,673