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Company Registration No. 08665506 (England and Wales)
LIVERPOOL HEARING CENTRE LTD Unaudited accounts for the year ended 31 December 2023
LIVERPOOL HEARING CENTRE LTD Unaudited accounts Contents
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LIVERPOOL HEARING CENTRE LTD Company Information for the year ended 31 December 2023
Directors
Paul Nand Iram Umar Darr
Company Number
08665506 (England and Wales)
Registered Office
239 RIBBLETON LANE PRESTON PR1 5EA ENGLAND
Accountants
SMART ACCOUNTING (NW) LTD 239 RIBBLETON LANE PRESTON PR1 5EA
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LIVERPOOL HEARING CENTRE LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,503 
26,080 
Current assets
Inventories
15,125 
15,125 
Debtors
365,227 
219,202 
Cash at bank and in hand
291,888 
544,138 
672,240 
778,465 
Creditors: amounts falling due within one year
(30,743)
(99,421)
Net current assets
641,497 
679,044 
Net assets
667,000 
705,124 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
666,900 
705,024 
Shareholders' funds
667,000 
705,124 
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 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 4 March 2024 and were signed on its behalf by
Iram Umar Darr Director Company Registration No. 08665506
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LIVERPOOL HEARING CENTRE LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
LIVERPOOL HEARING CENTRE LTD is a private company, limited by shares, registered in England and Wales, registration number 08665506. The registered office is 239 RIBBLETON LANE, PRESTON, PR1 5EA, 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.
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
18% on Reducing Method
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
1,195 
25,995 
21,420 
2,422 
51,032 
Additions
- 
- 
865 
4,157 
5,022 
At 31 December 2023
1,195 
25,995 
22,285 
6,579 
56,054 
Depreciation
At 1 January 2023
552 
8,516 
14,848 
1,036 
24,952 
Charge for the year
116 
3,146 
1,339 
998 
5,599 
At 31 December 2023
668 
11,662 
16,187 
2,034 
30,551 
Net book value
At 31 December 2023
527 
14,333 
6,098 
4,545 
25,503 
At 31 December 2022
643 
17,479 
6,572 
1,386 
26,080 
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LIVERPOOL HEARING CENTRE LTD Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
102,282 
69,633 
Other debtors
143,531 
146,154 
245,813 
215,787 
Amounts falling due after more than one year
Other debtors
119,414 
3,415 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,000 
(9,979)
VAT
213 
33,752 
Trade creditors
2,089 
3,630 
Taxes and social security
27,441 
68,072 
Other creditors
- 
3,946 
30,743 
99,421 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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