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Company Registration No. 09855907 (England and Wales)
Leicester Complementary Therapy Centre Limited Filleted accounts for the year ended 30 November 2023
Leicester Complementary Therapy Centre Limited Filleted accounts Contents
Page
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Leicester Complementary Therapy Centre Limited Company Information for the year ended 30 November 2023
Directors
Dr Affifa Farrukh Professor John Francis Mayberry
Company Number
09855907 (England and Wales)
Registered Office
81 Downing Drive Leicester LE5 6LL
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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Leicester Complementary Therapy Centre Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,200 
17,600 
Investment property
405,947 
340,047 
419,147 
357,647 
Current assets
Cash at bank and in hand
74,387 
75,373 
Creditors: amounts falling due within one year
(100,997)
(125,018)
Net current liabilities
(26,610)
(49,645)
Net assets
392,537 
308,002 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
392,437 
307,902 
Shareholders' funds
392,537 
308,002 
For the year ending 30 November 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 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 31 August 2024 and were signed on its behalf by
Dr Affifa Farrukh Director Company Registration No. 09855907
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Leicester Complementary Therapy Centre Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Leicester Complementary Therapy Centre Limited is a private company, limited by shares, registered in England and Wales, registration number 09855907. The registered office is 81 Downing Drive, Leicester, LE5 6LL.
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Motor vehicles
20% straight line
Fixtures & fittings
25% Straight Line
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Leicester Complementary Therapy Centre Limited Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
22,000 
91,735 
113,735 
At 30 November 2023
22,000 
91,735 
113,735 
Depreciation
At 1 December 2022
4,400 
91,735 
96,135 
Charge for the year
4,400 
- 
4,400 
At 30 November 2023
8,800 
91,735 
100,535 
Net book value
At 30 November 2023
13,200 
- 
13,200 
At 30 November 2022
17,600 
- 
17,600 
5
Investment property
2023 
£ 
Fair value at 1 December 2022
340,047 
Additions
65,900 
At 30 November 2023
405,947 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
940 
Taxes and social security
33,541 
31,223 
Other creditors
66,581 
92,005 
Accruals
875 
850 
100,997 
125,018 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
50 Ordinary shares A of £1 each
50 
50 
50 Ordinary shares B of £1 each
50 
50 
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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