2023-07-012024-06-302024-06-30false04237157CRYSTAL HEART CLINICS 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CRYSTAL HEART CLINICS LIMITED

Registered Number
04237157
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

CRYSTAL HEART CLINICS LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

FIRTH, John, Dr

Company Secretary

FIRTH, Patricia Mary

Registered Address

19 Birmingham Road
Blakedown
Kidderminster
DY10 3JD

Registered Number

04237157 (England and Wales)
CRYSTAL HEART CLINICS LIMITED
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets319,1919,026
19,1919,026
Current assets
Stocks4129305
Debtors1,1671,351
Cash at bank and on hand33,69427,443
34,99029,099
Creditors amounts falling due within one year5(16,271)(9,056)
Net current assets (liabilities)18,71920,043
Total assets less current liabilities37,91029,069
Provisions for liabilities6(3,650)(2,080)
Net assets34,26026,989
Capital and reserves
Called up share capital44
Profit and loss account34,25626,985
Shareholders' funds34,26026,989
The financial statements were approved and authorised for issue by the Director on 4 October 2024, and are signed on its behalf by:
FIRTH, John, Dr
Director
Registered Company No. 04237157
CRYSTAL HEART CLINICS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-10
Fixtures and fittings15-
Office Equipment-25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 July 2328,35611,04691840,320
Additions10,251-3,48413,735
At 30 June 2438,60711,0464,40254,055
Depreciation and impairment
At 01 July 2322,4288,63623031,294
Charge for year2,1813611,0283,570
At 30 June 2424,6098,9971,25834,864
Net book value
At 30 June 2413,9982,0493,14419,191
At 30 June 235,9282,4106889,026
4.Stocks

2024

2023

££
Raw materials and consumables129305
Total129305
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,6501,590
Taxation and social security2,0354,881
Other creditors12,5862,585
Total16,2719,056
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,6502,080
Total3,6502,080