Company registration number: 08372704
Unaudited financial statements
for the period ended 28 February 2024
for
Dr Rebekah Proctor Limited
Pages for filing with the Registrar
Company registration number: 08372704
Dr Rebekah Proctor Limited
Balance sheet
as at 28 February 2024
28 Feb 24 28 Feb 23
Note £ £ £ £
Fixed assets
Tangible assets 4 274 314
274 314
Current assets
Debtors 35,230 35,739
Cash at bank and in hand 8,700 18,109
43,930 53,848
Creditors: amounts falling due within
one year
(47,196) (40,159)
Net current (liabilities)/assets (3,266) 13,689
Total assets less current liabilities (2,992) 14,003
Provisions for liabilities (52) (60)
NET (LIABILITIES)/ASSETS (3,044) 13,943
Capital and reserves
Called up share capital 102 102
Profit and loss account (3,146) 13,841
TOTAL EQUITY (3,044) 13,943
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 28 February 2024.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08372704
Dr Rebekah Proctor Limited
Balance sheet - continued
as at 28 February 2024
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 4 September 2024 and signed on its behalf by:
Dr R Proctor, Director Mr J Spurdle, Director
4 September 2024 4 September 2024
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Dr Rebekah Proctor Limited
Notes to the financial statements
for the period ended 28 February 2024
1 Company information
Dr Rebekah Proctor Limited is a private company registered in England and Wales. Its registered number is 08372704. The company is limited by shares. Its registered office is C/O Pomegranate, 3 Hardman Square, Manchester, M3 3EB.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery:
Computer equipment - 33% straight line
Taxation
Taxation for the period comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
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Dr Rebekah Proctor Limited
Notes to the financial statements - continued
for the period ended 28 February 2024
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the period the average number of employees was 3 (2023 - 2).
4 Tangible fixed assets
Plant and
machinery
£
Cost
At 1 March 2023 2,011
Additions 218
At 28 February 2024 2,229
Depreciation
At 1 March 2023 1,697
Charge for period 258
At 28 February 2024 1,955
Net book value
At 28 February 2024 274
At 28 February 2023 314
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