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REGISTERED NUMBER: 08372820 (England and Wales)















Unaudited Financial Statements

for the Period 1st February 2024 to 31st August 2024

for

Berkshire Plastic Surgery Ltd

Berkshire Plastic Surgery Ltd (Registered number: 08372820)






Contents of the Financial Statements
for the Period 1st February 2024 to 31st August 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Berkshire Plastic Surgery Ltd (Registered number: 08372820)

Balance Sheet
31st August 2024

31.8.24 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 23,266

CURRENT ASSETS
Debtors 5 227,485 202,005
Cash at bank 420,784 418,464
648,269 620,469
CREDITORS
Amounts falling due within one year 6 58,547 45,033
NET CURRENT ASSETS 589,722 575,436
TOTAL ASSETS LESS CURRENT
LIABILITIES

589,722

598,702

PROVISIONS FOR LIABILITIES - 4,420
NET ASSETS 589,722 594,282

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 589,622 594,182
SHAREHOLDERS' FUNDS 589,722 594,282

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1st November 2024 and were signed by:





J C Dickinson - Director


Berkshire Plastic Surgery Ltd (Registered number: 08372820)

Notes to the Financial Statements
for the Period 1st February 2024 to 31st August 2024

1. COMPANY INFORMATION

Berkshire Plastic Surgery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08372820

Registered office: The Lexicon
Mount Street
Manchester
M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Berkshire Plastic Surgery Ltd (Registered number: 08372820)

Notes to the Financial Statements - continued
for the Period 1st February 2024 to 31st August 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1st February 2024 952 1,602 72,260 74,814
Disposals (952 ) (1,602 ) (72,260 ) (74,814 )
At 31st August 2024 - - - -
DEPRECIATION
At 1st February 2024 550 1,602 49,396 51,548
Charge for period 59 - 3,335 3,394
Eliminated on disposal (609 ) (1,602 ) (52,731 ) (54,942 )
At 31st August 2024 - - - -
NET BOOK VALUE
At 31st August 2024 - - - -
At 31st January 2024 402 - 22,864 23,266

5. DEBTORS
31.8.24 31.1.24
£    £   
Amounts falling due within one year:
Trade debtors 645 13,758
Directors' current accounts 183,855 149,768
Prepayments and accrued income - 5,485
184,500 169,011

Amounts falling due after more than one year:
Other debtors 42,985 32,994

Aggregate amounts 227,485 202,005

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.1.24
£    £   
Tax 58,547 45,033

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.1.24
value: £    £   
60 Ordinary A Share £1 60 60
40 Ordinary B Share £1 40 40
100 100

Berkshire Plastic Surgery Ltd (Registered number: 08372820)

Notes to the Financial Statements - continued
for the Period 1st February 2024 to 31st August 2024

7. CALLED UP SHARE CAPITAL - continued

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31st August 2024 and the year ended 31st January 2024:

31.8.24 31.1.24
£    £   
J C Dickinson
Balance outstanding at start of period 149,768 100,427
Amounts advanced 34,399 71,653
Amounts repaid (312 ) (22,312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 183,855 149,768

The loan is repayable on demand and includes interest of £4,484.27 at the HMRC approved rate of 2.5%.

9. CONTROL

The ultimate controlling party is Dr Dickinson by virtue of holding 100% of the voting share capital.