Laura Fishlock Osteopathy Ltd 13858745 false 2023-02-01 2024-01-31 2024-01-31 The principal activity of the company is 86220 Digita Accounts Production Advanced 6.30.9574.0 true true 13858745 2023-02-01 2024-01-31 13858745 2024-01-31 13858745 core:RetainedEarningsAccumulatedLosses 2024-01-31 13858745 core:ShareCapital 2024-01-31 13858745 core:CurrentFinancialInstruments 2024-01-31 13858745 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 13858745 core:FurnitureFittingsToolsEquipment 2024-01-31 13858745 bus:SmallEntities 2023-02-01 2024-01-31 13858745 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 13858745 bus:FullAccounts 2023-02-01 2024-01-31 13858745 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 13858745 bus:RegisteredOffice 2023-02-01 2024-01-31 13858745 bus:Director1 2023-02-01 2024-01-31 13858745 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13858745 core:FurnitureFittings 2023-02-01 2024-01-31 13858745 core:FurnitureFittingsToolsEquipment 2023-02-01 2024-01-31 13858745 core:OfficeEquipment 2023-02-01 2024-01-31 13858745 core:PlantMachinery 2023-02-01 2024-01-31 13858745 countries:EnglandWales 2023-02-01 2024-01-31 13858745 2023-01-31 13858745 core:FurnitureFittingsToolsEquipment 2023-01-31 13858745 2022-01-19 2023-01-31 13858745 2023-01-31 13858745 core:RetainedEarningsAccumulatedLosses 2023-01-31 13858745 core:ShareCapital 2023-01-31 13858745 core:CurrentFinancialInstruments 2023-01-31 13858745 core:CurrentFinancialInstruments core:WithinOneYear 2023-01-31 13858745 core:FurnitureFittingsToolsEquipment 2023-01-31 iso4217:GBP xbrli:pure

Registration number: 13858745

Laura Fishlock Osteopathy Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 January 2024

 

Laura Fishlock Osteopathy Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

Laura Fishlock Osteopathy Ltd

Company Information

Director

Laura Glennice Fishlock

Registered office

Unit 7 The Courtyard
High Street
Hungerford
RG17 0NF

Accountants

RiverView Portfolio Limited
1 Market Hill
Calne
Wiltshire
SN11 0BT

 

Laura Fishlock Osteopathy Ltd

(Registration number: 13858745)
Balance Sheet as at 31 January 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

1,686

2,028

Current assets

 

Debtors

6

6,031

349

Cash at bank and in hand

 

2,098

15,066

 

8,129

15,415

Creditors: Amounts falling due within one year

7

(5,263)

(10,380)

Net current assets

 

2,866

5,035

Net assets

 

4,552

7,063

Capital and reserves

 

Called up share capital

10

10

Retained earnings

4,542

7,053

Shareholders' funds

 

4,552

7,063

For the financial year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 1 August 2024
 

.........................................
Laura Glennice Fishlock
Director

 

Laura Fishlock Osteopathy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 7 The Courtyard
High Street
Hungerford
RG17 0NF

These financial statements were authorised for issue by the director on 1 August 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Laura Fishlock Osteopathy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024 (continued)

2

Accounting policies (continued)

Asset class

Depreciation method and rate

Office Equipment

25% Straight Line

Fixtures & Fittings

25% Straight Line

Plant & Machinery

25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Laura Fishlock Osteopathy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024 (continued)

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4

Loss/profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

788

676

 

Laura Fishlock Osteopathy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024 (continued)

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 February 2023

2,704

2,704

Additions

445

445

At 31 January 2024

3,149

3,149

Depreciation

At 1 February 2023

676

676

Charge for the year

787

787

At 31 January 2024

1,463

1,463

Carrying amount

At 31 January 2024

1,686

1,686

At 31 January 2023

2,028

2,028

6

Debtors

Current

2024
£

2023
£

Trade debtors

62

250

Prepayments

1,403

99

Other debtors

4,566

-

 

6,031

349

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

-

133

Taxation and social security

-

1,653

Accruals and deferred income

769

921

Other creditors

4,494

7,673

5,263

10,380

 

Laura Fishlock Osteopathy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024 (continued)

7

Creditors (continued)