2023-04-01 09360142 2024-03-31 09360142 2023-04-01 2024-03-31 09360142 2023-03-31 09360142 2022-04-01 2023-03-31 09360142 uk-core:WithinOneYear 2023-03-31 09360142 uk-core:WithinOneYear 2024-03-31 09360142 uk-core:ShareCapital 2024-03-31 09360142 uk-core:ShareCapital 2023-03-31 09360142 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 09360142 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 09360142 uk-bus:Director1 2023-04-01 2024-03-31 09360142 uk-core:PlantMachinery 2023-04-01 2024-03-31 09360142 uk-core:ToolsEquipment 2023-04-01 2024-03-31 09360142 uk-core:ToolsEquipment 2023-03-31 09360142 uk-core:PlantMachinery 2023-03-31 09360142 uk-core:PlantMachinery 2024-03-31 09360142 uk-core:ToolsEquipment 2024-03-31 iso4217:GBP xbrli:pure 09360142 uk-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 09360142 uk-bus:FRS102 2023-04-01 2024-03-31 09360142 uk-bus:FilletedAccounts 2023-04-01 2024-03-31 09360142 uk-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31
Diamond Hearing Centre Ltd
Registered Number:09360142
For the year ended 31 March 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2024
Diamond Hearing Centre Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
09360142
As at 31 March 2024
Diamond Hearing Centre Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
12,483
11,174
2
12,483
11,174
Current assets
Trade and other receivables
1,737
66
3
110,741
Cash and cash equivalents
156,616
156,682
112,478
Trade and other payables: amounts falling due within one
year
(26,827)
(45,208)
4
85,651
111,474
Net current assets
Total assets less current liabilities
123,957
96,825
123,957
Net assets
96,825
Capital and reserves
Called up share capital
1
1
Retained earnings
123,956
96,824
123,957
96,825
Shareholders' funds
For the year ended 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 of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges her responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Sharon Charnock Director
These financial statements were approved and authorised for issue by the Board on 23 September 2024 and were signed by:
The notes form part of these financial statements
1 of 3
4
For the year ended 31 March 2024
Diamond Hearing Centre Ltd
Notes to the Financial Statements
Statutory Information
Diamond Hearing Centre Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 09360142.
Registered address:
7 Pinnington Road
Whiston
Merseyside
L35 3TY
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
15% Reducing balance
15% Reducing balance
Computer equipment
2. Property, plant and equipment
Total
Computer
equipment
Plant and
machinery
£
£
£
Cost or
valuation
At 01 April 2023
17,411
6,602
10,809
3,174
2,608
566
Additions
At 31 March 2024
11,375
9,210
20,585
Provision for depreciation and impairment
At 01 April 2023
6,237
3,099
3,138
Charge for year
1,865
674
1,191
At 31 March 2024
8,102
3,773
4,329
At 31 March 2024
Net book value
7,046
5,437
12,483
At 31 March 2023
7,671
3,503
11,174
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5
For the year ended 31 March 2024
Diamond Hearing Centre Ltd
Notes to the Financial Statements Continued
3. Trade and other receivables
2023
2024
£
£
Trade debtors
-
1,681
Other debtors
66
56
1,737
66
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
21,074
9,057
Taxation and social security
23,474
17,110
Other creditors
660
660
45,208
26,827
5. Average number of persons employed
During the year the average number of employees was 1 (2023 : 1)
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