Registered number
13488788
FKS CLINIC LTD
Filleted Accounts
30 June 2024
FKS CLINIC LTD
Registered number: 13488788
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 85,415 2,035
Current assets
Stocks 1,250 -
Debtors 4 56,163 3,000
Cash at bank and in hand 33,555 14,886
90,968 17,886
Creditors: amounts falling due within one year 5 (82,727) (18,880)
Net current assets/(liabilities) 8,241 (994)
Net assets 93,656 1,041
Capital and reserves
Profit and loss account 93,656 1,041
Shareholders' funds 93,656 1,041
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Kuddisi Onay
Director
Approved by the board on 11 October 2024
FKS CLINIC LTD
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings NIL
Plant and machinery 25% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 July 2023 - 2,583 - 2,583
Additions 10,920 33,972 60,090 104,982
At 30 June 2024 10,920 36,555 60,090 107,565
Depreciation
At 1 July 2023 - 548 - 548
Charge for the year - 6,579 15,023 21,602
At 30 June 2024 - 7,127 15,023 22,150
Net book value
At 30 June 2024 10,920 29,428 45,067 85,415
At 30 June 2023 - 2,035 - 2,035
4 Debtors 2024 2023
£ £
Trade debtors 7,037 3,000
Rent deposit 33,000 -
Other debtors 16,126 -
56,163 3,000
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 6,641 5,061
Taxation and social security costs 74,350 12,569
Other creditors 1,736 1,250
82,727 18,880
6 Other information
FKS CLINIC LTD is a private company limited by shares and incorporated in England. Its registered office is:
338a Regents Park Road
Office 3 and 4
London
N3 2LN
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