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LILLY LEWARNE PRACTICE LIMITED

Registered Number
06005339
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

LILLY LEWARNE PRACTICE LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

MORAN, Gillian
MORAN, James Salvatore

Company Secretary

MORAN, Gillian Louise

Registered Address

No 1 Victoria Wharf Malpas Road
Truro
Cornwall
TR1 1QH

Registered Number

06005339 (England and Wales)
LILLY LEWARNE PRACTICE LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets311
Tangible assets445,15356,853
45,15456,854
Current assets
Debtors598,698115,459
Cash at bank and on hand22,62224,209
121,320139,668
Creditors amounts falling due within one year6(52,781)(44,174)
Net current assets (liabilities)68,53995,494
Total assets less current liabilities113,693152,348
Provisions for liabilities7(5,576)(7,100)
Net assets108,117145,248
Capital and reserves
Called up share capital100100
Profit and loss account108,017145,148
Shareholders' funds108,117145,248
The financial statements were approved and authorised for issue by the Board of Directors on 11 December 2024, and are signed on its behalf by:
MORAN, Gillian
Director
Registered Company No. 06005339
LILLY LEWARNE PRACTICE LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
2.Average number of employees

20242023
Average number of employees during the year1312
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 May 2320,500120,501
At 30 April 2420,500120,501
Amortisation and impairment
At 01 May 2320,500-20,500
At 30 April 2420,500-20,500
Net book value
At 30 April 24-11
At 30 April 23-11
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 May 23140,391140,391
Additions3,3523,352
At 30 April 24143,743143,743
Depreciation and impairment
At 01 May 2383,53883,538
Charge for year15,05215,052
At 30 April 2498,59098,590
Net book value
At 30 April 2445,15345,153
At 30 April 2356,85356,853
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables27,21523,438
Other debtors-21,453
Prepayments and accrued income71,48370,568
Total98,698115,459
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,0783,330
Taxation and social security43,94233,540
Other creditors1,4951,673
Accrued liabilities and deferred income4,2665,631
Total52,78144,174
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)5,5767,100
Total5,5767,100