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Company Registration No. 03633557 (England and Wales)
U And I Clinic Limited Unaudited accounts for the year ended 31 December 2023
U And I Clinic Limited Unaudited accounts Contents
Page
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U And I Clinic Limited Company Information for the year ended 31 December 2023
Director
V K Oldham
Company Number
03633557 (England and Wales)
Registered Office
16 Newmarket New Market Otley LS21 3AE England
Accountants
Cranbourne Accountancy and Taxation Services 16 Newmarket Otley West Yorkshire LS21 3AE
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U And I Clinic Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
264 
Current assets
Debtors
- 
527 
Cash at bank and in hand
519 
2,936 
519 
3,463 
Creditors: amounts falling due within one year
(360)
(2,394)
Net current assets
159 
1,069 
Net assets
159 
1,333 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
59 
1,233 
Shareholders' funds
159 
1,333 
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 September 2024 and were signed on its behalf by
V K Oldham Director Company Registration No. 03633557
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U And I Clinic Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
U And I Clinic Limited is a private company, limited by shares, registered in England and Wales, registration number 03633557. The registered office is 16 Newmarket New Market, Otley, LS21 3AE, England.
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.
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:
Fixtures & fittings
15% on reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Financial instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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U And I Clinic Limited Notes to the Accounts for the year ended 31 December 2023
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2023
7,744 
Disposals
(7,744)
At 31 December 2023
- 
Depreciation
At 1 January 2023
7,480 
Charge for the year
263 
On disposals
(7,743)
At 31 December 2023
- 
Net book value
At 31 December 2023
- 
At 31 December 2022
264 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due after more than one year
Other debtors
- 
527 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Other creditors
- 
898 
Loans from directors
180 
1,136 
Accruals
180 
360 
360 
2,394 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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