Acorah Software Products - Accounts Production 16.0.110 false true 31 December 2023 1 January 2023 false 1 January 2024 30 September 2024 30 September 2024 SC750081 Miss Caroline Simpson Mrs Jamini Ghoyal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC750081 2023-12-31 SC750081 2024-09-30 SC750081 2024-01-01 2024-09-30 SC750081 frs-core:CurrentFinancialInstruments 2024-09-30 SC750081 frs-core:PlantMachinery 2024-09-30 SC750081 frs-core:PlantMachinery 2024-01-01 2024-09-30 SC750081 frs-core:PlantMachinery 2023-12-31 SC750081 frs-core:ShareCapital 2024-09-30 SC750081 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC750081 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-09-30 SC750081 frs-bus:FilletedAccounts 2024-01-01 2024-09-30 SC750081 frs-bus:SmallEntities 2024-01-01 2024-09-30 SC750081 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-09-30 SC750081 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-09-30 SC750081 frs-bus:Director1 2024-01-01 2024-09-30 SC750081 frs-bus:Director2 2024-01-01 2024-09-30 SC750081 frs-countries:Scotland 2024-01-01 2024-09-30 SC750081 2022-12-31 SC750081 2023-12-31 SC750081 2023-01-01 2023-12-31 SC750081 frs-core:CurrentFinancialInstruments 2023-12-31 SC750081 frs-core:ShareCapital 2023-12-31 SC750081 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC750081
Harbour Clinic Aesthetics Ltd
Financial Statements
For the Period 1 January 2024 to 30 September 2024
ADVANTICA ACCOUNTANTS
85 Great Portland Street
First Floor
London
W1W 7LT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC750081
30 September 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 646 756
646 756
CURRENT ASSETS
Debtors 5 643 643
Cash at bank and in hand 189 932
832 1,575
Creditors: Amounts Falling Due Within One Year 6 (6,161 ) (6,094 )
NET CURRENT ASSETS (LIABILITIES) (5,329 ) (4,519 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,683 ) (3,763 )
NET LIABILITIES (4,683 ) (3,763 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (4,783 ) (3,863 )
SHAREHOLDERS' FUNDS (4,683) (3,763)
Page 1
Page 2
For the period ending 30 September 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
Miss Caroline Simpson
Director
29 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
Harbour Clinic Aesthetics Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC750081 . The registered office is 170 Lower Granton Road, Edinburgh, Midlothian, EH5 1GL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 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.
2.3. 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 5
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 825
As at 30 September 2024 825
Depreciation
As at 1 January 2024 69
Provided during the period 110
As at 30 September 2024 179
Net Book Value
As at 30 September 2024 646
As at 1 January 2024 756
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Page 4
5. Debtors
30 September 2024 31 December 2023
£ £
Due within one year
Trade debtors 543 543
Other debtors 100 100
643 643
6. Creditors: Amounts Falling Due Within One Year
30 September 2024 31 December 2023
£ £
Trade creditors 547 480
Other creditors 5,614 5,614
6,161 6,094
7. Share Capital
30 September 2024 31 December 2023
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
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