2022-12-012023-11-302023-11-30falseSC713771DERMALASER AYRSHIRE 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DERMALASER AYRSHIRE LIMITED

Registered Number
SC713771
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

DERMALASER AYRSHIRE LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

LYNCH, James Robert
LYNCH, Stephanie

Registered Address

Afm House
6 Crofthead Road
Prestwick
KA9 1HW

Registered Number

SC713771 (Scotland)
DERMALASER AYRSHIRE LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

ASSETS
Fixed assets
Tangible assets37,500-
7,500-
Current assets
Debtors4191,570
Cash at bank and in hand813,709
1005,279
1005,279
7,6005,279
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital11
Profit and loss account(4,352)3,138
(4,351)3,139
Liabilities
Creditors amounts falling due within one year511,9512,140
7,6005,279
The financial statements were approved and authorised for issue by the Board of Directors on 9 August 2024, and are signed on its behalf by:
LYNCH, Stephanie
Director
Registered Company No. SC713771
DERMALASER AYRSHIRE LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Interest income
Interest income is recognised using the effective interest rate method.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20232022
Average number of employees during the year12
3.Tangible fixed assets

Total

£
Cost or valuation
Additions10,000
At 30 November 2310,000
Depreciation and impairment
Charge for year2,500
At 30 November 232,500
Net book value
At 30 November 237,500
At 30 November 22-
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables191,570
Total191,570
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables3316
Bank borrowings and overdrafts5,555-
Taxation and social security(733)-
Other creditors7,096-
Accrued liabilities and deferred income-2,124
Total11,9512,140