1 01/04/2023 31/03/2024 2024-03-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2023-04-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 10860029 2023-04-01 2024-03-31 10860029 2024-03-31 10860029 2023-03-31 10860029 2022-04-01 2023-03-31 10860029 2023-03-31 10860029 2022-03-31 10860029 bus:RegisteredOffice 2023-04-01 2024-03-31 10860029 bus:LeadAgentIfApplicable 2023-04-01 2024-03-31 10860029 bus:Director1 2023-04-01 2024-03-31 10860029 core:WithinOneYear 2024-03-31 10860029 core:WithinOneYear 2023-03-31 10860029 core:ShareCapital 2024-03-31 10860029 core:ShareCapital 2023-03-31 10860029 core:RetainedEarningsAccumulatedLosses 2024-03-31 10860029 core:RetainedEarningsAccumulatedLosses 2023-03-31 10860029 bus:Director1 2023-03-31 10860029 bus:Director1 2024-03-31 10860029 bus:Director1 2022-03-31 10860029 bus:Director1 2023-03-31 10860029 bus:Director1 2022-04-01 2023-03-31 10860029 bus:SmallEntities 2023-04-01 2024-03-31 10860029 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 10860029 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 10860029 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10860029 bus:FullAccounts 2023-04-01 2024-03-31 10860029 core:FurnitureFittingsToolsEquipment 2023-04-01 2024-03-31 10860029 core:ComputerEquipment 2024-03-31 10860029 core:ComputerEquipment 2023-03-31 10860029 core:ComputerEquipment 2023-04-01 2024-03-31
Company registration number: 10860029
Dr Laura Pollock Ltd
Unaudited filleted financial statements
31 March 2024
Dr Laura Pollock Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Dr Laura Pollock Ltd
Directors and other information
Director Dr Laura Pollock
Company number 10860029
Registered office Vaughan Chambers
Vaughan Road
Harpenden
AL5 4EE
Accountants Hicks and Company
Chartered Accountants
Vaughan Chambers
Vaughan Road
Harpenden
AL5 4EE
Dr Laura Pollock Ltd
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of Dr Laura Pollock Ltd
Year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dr Laura Pollock Ltd for the year ended 31 March 2024 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of Dr Laura Pollock Ltd, as a body, in accordance with the terms of our engagement letter dated 7 December 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Dr Laura Pollock Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dr Laura Pollock Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Dr Laura Pollock Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dr Laura Pollock Ltd. You consider that Dr Laura Pollock Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Dr Laura Pollock Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hicks and Company
Chartered Accountants
Vaughan Chambers
Vaughan Road
Harpenden
AL5 4EE
30 October 2024
Dr Laura Pollock Ltd
Statement of financial position
31 March 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 1 376
_______ _______
1 376
Current assets
Debtors 6 9,040 -
Cash at bank and in hand 44,790 25,975
_______ _______
53,830 25,975
Creditors: amounts falling due
within one year 7 ( 36,166) ( 8,893)
_______ _______
Net current assets 17,664 17,082
_______ _______
Total assets less current liabilities 17,665 17,458
Provisions for liabilities - ( 70)
_______ _______
Net assets 17,665 17,388
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 17,565 17,288
_______ _______
Shareholder funds 17,665 17,388
_______ _______
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 30 October 2024 , and are signed on behalf of the board by:
Dr Laura Pollock
Director
Company registration number: 10860029
Dr Laura Pollock Ltd
Notes to the financial statements
Year ended 31 March 2024
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets measured at fair value through profit or loss.The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.
Taxation
The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts is recorded at the fair value at the date of revaluation less any subseqeunt accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Computer Equipment - Straight line over three years
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
5. Tangible assets
Computer Equipment Total
£ £
Cost
At 1 April 2023 and 31 March 2024 1,235 1,235
_______ _______
Depreciation
At 1 April 2023 859 859
Charge for the year 375 375
_______ _______
At 31 March 2024 1,234 1,234
_______ _______
Carrying amount
At 31 March 2024 1 1
_______ _______
At 31 March 2023 376 376
_______ _______
6. Debtors
2024 2023
£ £
Trade debtors 9,040 -
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Corporation tax 34,720 7,450
Other creditors 1,446 1,443
_______ _______
36,166 8,893
_______ _______
8. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2024
Balance brought forward Amounts repaid Balance o/standing
£ £ £
Dr Laura Pollock ( 243) 39 ( 204)
_______ _______ _______
2023
Balance brought forward Amounts repaid Balance o/standing
£ £ £
Dr Laura Pollock ( 3,097) 2,854 ( 243)
_______ _______ _______