Acorah Software Products - Accounts Production 15.0.600 false true true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 03926114 J R Bills J E Bills J R Bills iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03926114 2023-02-28 03926114 2024-02-29 03926114 2023-03-01 2024-02-29 03926114 frs-core:PlantMachinery 2024-02-29 03926114 frs-core:PlantMachinery 2023-03-01 2024-02-29 03926114 frs-core:PlantMachinery 2023-02-28 03926114 frs-core:ShareCapital 2024-02-29 03926114 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 03926114 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 03926114 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 03926114 frs-bus:SmallEntities 2023-03-01 2024-02-29 03926114 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 03926114 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 03926114 frs-bus:Director1 2023-03-01 2024-02-29 03926114 frs-bus:Director2 2023-03-01 2024-02-29 03926114 frs-bus:CompanySecretary1 2023-03-01 2024-02-29 03926114 frs-countries:EnglandWales 2023-03-01 2024-02-29 03926114 2022-02-28 03926114 2023-02-28 03926114 2022-03-01 2023-02-28 03926114 frs-core:ShareCapital 2023-02-28 03926114 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 03926114
Lasertrolysis UK Ltd
Unaudited Financial Statements
For The Year Ended 29 February 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03926114
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,274 13,349
14,274 13,349
CURRENT ASSETS
Stocks 5 2,025 1,658
Debtors 6 1,113 838
Cash at bank and in hand 49,229 60,631
52,367 63,127
Creditors: Amounts Falling Due Within One Year 7 (88,898 ) (82,012 )
NET CURRENT ASSETS (LIABILITIES) (36,531 ) (18,885 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,257 ) (5,536 )
NET LIABILITIES (22,257 ) (5,536 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (22,259 ) (5,538 )
SHAREHOLDERS' FUNDS (22,257) (5,536)
Page 1
Page 2
For the year ending 29 February 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
J R Bills
Director
J E Bills
Director
14 October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lasertrolysis UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03926114 . The registered office is Chester Wellness Centre Wrexham Road, Marlston-Cum-Lache, Chester, CH4 9DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. As the directors will continue to make funds available to the company in the future, they believe that the going concern basis is appropriate for these financial statements. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the provision of health and beauty services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 20% on net book value
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 March 2023 66,915
Additions 4,493
As at 29 February 2024 71,408
Depreciation
As at 1 March 2023 53,566
Provided during the period 3,568
As at 29 February 2024 57,134
Net Book Value
As at 29 February 2024 14,274
As at 1 March 2023 13,349
5. Stocks
2024 2023
£ £
Stock 2,025 1,658
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,113 838
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 88,898 82,012
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4