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Company Registration No. 09359400 (England and Wales)
Gynae Specialist Ltd Unaudited accounts for the year ended 31 December 2023
Gynae Specialist Ltd Unaudited accounts Contents
Page
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Gynae Specialist Ltd Company Information for the year ended 31 December 2023
Director
A Nathan-Smith
Company Number
09359400 (England and Wales)
Registered Office
68 HABGOOD ROAD LOUGHTON ESSEX IG10 1HE
Accountants
Total Accounting Solutions Limited 68 Habgood Road Loughton Essex IG10 1HE
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Gynae Specialist Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,787 
155 
Current assets
Cash at bank and in hand
21,119 
21,456 
Creditors: amounts falling due within one year
(28,616)
(17,978)
Net current (liabilities)/assets
(7,497)
3,478 
Total assets less current liabilities
36,290 
3,633 
Creditors: amounts falling due after more than one year
(34,205)
- 
Net assets
2,085 
3,633 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,985 
3,533 
Shareholders' funds
2,085 
3,633 
For the year ending 31 December 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 director acknowledges her 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 22 July 2024 and were signed on its behalf by
A Nathan-Smith Director Company Registration No. 09359400
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Gynae Specialist Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Gynae Specialist Ltd is a private company, limited by shares, registered in England and Wales, registration number 09359400. The registered office is 68 HABGOOD ROAD, LOUGHTON, ESSEX, IG10 1HE.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the date the work is performed.
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:
Computer equipment
20% straight line
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Gynae Specialist Ltd Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
- 
- 
771 
771 
Additions
699 
54,035 
- 
54,734 
At 31 December 2023
699 
54,035 
771 
55,505 
Depreciation
At 1 January 2023
- 
- 
616 
616 
Charge for the year
140 
10,807 
155 
11,102 
At 31 December 2023
140 
10,807 
771 
11,718 
Net book value
At 31 December 2023
559 
43,228 
- 
43,787 
At 31 December 2022
- 
- 
155 
155 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
43,228 
- 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
8,936 
- 
Taxes and social security
12,496 
13,310 
Loans from directors
6,041 
3,655 
Accruals
1,143 
1,013 
28,616 
17,978 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
34,205 
- 
7
Average number of employees
During the year the average number of employees was 2 (2022: 1).
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