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Registered number: 11736345
Sinclair Skin Services Ltd
Unaudited Financial Statements
For the Period 1 January 2023 to 31 March 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11736345
31 March 2024 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,191 -
3,191 -
CURRENT ASSETS
Debtors 5 104 -
Cash at bank and in hand 19,177 50
19,281 50
Creditors: Amounts Falling Due Within One Year 6 (12,869 ) (1,528 )
NET CURRENT ASSETS (LIABILITIES) 6,412 (1,478 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,603 (1,478 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (606 ) -
NET ASSETS/(LIABILITIES) 8,997 (1,478 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 8,995 (1,480 )
SHAREHOLDERS' FUNDS 8,997 (1,478)
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For the period ending 31 March 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Catriona Sinclair
Director
11th July 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Sinclair Skin Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11736345 . The registered office is 36 Swiss Avenue, Chelmsford, CM1 2AD.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors' have provided assurances to the company that such additional funding as may be required to meet normal working capital requirements within the next twelve months from the date of approval of these financial statements will be made available and that the directors' will not be repaid in such a way as to detract from the company's ability to meet its other creditors and liabilities. On this basis the directors' consider it appropriate to prepare the financial statements on a going concern basis. Should this basis prove to be inappropriate the accounts would require adjustments to be made to reduce the value of assets to their recoverable amount, to provide for further liabilities which might arise and to reclassify fixed assets as current assets.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2022: 1)
3 1
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 -
Additions 3,927
As at 31 March 2024 3,927
Depreciation
As at 1 January 2023 -
Provided during the period 736
As at 31 March 2024 736
Net Book Value
As at 31 March 2024 3,191
As at 1 January 2023 -
5. Debtors
31 March 2024 31 December 2022
£ £
Due within one year
Other debtors 104 -
104 -
6. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 December 2022
£ £
Other creditors 1,923 1,528
Taxation and social security 10,946 -
12,869 1,528
7. Share Capital
31 March 2024 31 December 2022
£ £
Allotted, Called up and fully paid 2 2
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Dr Benjamin Vowles - 104 - - 104
The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
There is no ultimate controlling party.
10. Change of accounting reference period
The directors have decided to change the accounting reference period to align with the tax year.
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