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REGISTERED NUMBER: 12202869 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 5 April 2024

for

Deol Breast Clinic Limited

Deol Breast Clinic Limited (Registered number: 12202869)

Contents of the Financial Statements
for the Year Ended 5 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Deol Breast Clinic Limited

Company Information
for the Year Ended 5 April 2024







DIRECTORS: Mrs G C Strachan-Deol
Dr H Strachan-Deol





REGISTERED OFFICE: 44The Pantiles
Tunbridge Wells
Kent
TN2 5TN





REGISTERED NUMBER: 12202869 (England and Wales)





ACCOUNTANTS: APT
44 The Pantiles
Tunbridge Wells
Kent
TN2 5TN

Deol Breast Clinic Limited (Registered number: 12202869)

Balance Sheet
5 April 2024

5.4.24 5.4.23
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,463 3,445
Investments 5 479,773 434,564
484,236 438,009

CURRENT ASSETS
Debtors 6 14,777 29,908
Cash at bank 77,266 34,612
92,043 64,520
CREDITORS
Amounts falling due within one year 7 146,608 120,358
NET CURRENT LIABILITIES (54,565 ) (55,838 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

429,671

382,171

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 429,669 382,169
SHAREHOLDERS' FUNDS 429,671 382,171

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Deol Breast Clinic Limited (Registered number: 12202869)

Balance Sheet - continued
5 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by:





Dr H Strachan-Deol - Director


Deol Breast Clinic Limited (Registered number: 12202869)

Notes to the Financial Statements
for the Year Ended 5 April 2024


1. STATUTORY INFORMATION

Deol Breast Clinic Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The functional and presentational currency of the company is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Going concern
Current liabilities exceed current assets, however, after reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Significant judgements and estimates
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed. Where amounts are received in advance the recognition is deferred until such a time that the above conditions have been met.

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 etc - 25% on cost

Investments
Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate or surplus arising from changes in fair value is recognised through profit and loss.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Financial instruments
Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.Such assets are subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.


Deol Breast Clinic Limited (Registered number: 12202869)

Notes to the Financial Statements - continued
for the Year Ended 5 April 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year 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 year 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.

Pension costs and other post-retirement benefits
The company contributes to personal pension schemes and the pension charge represents the amounts payable by the company to the funds in respect of the year.

Provision for liabilities
Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Dividends
Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

Deol Breast Clinic Limited (Registered number: 12202869)

Notes to the Financial Statements - continued
for the Year Ended 5 April 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 6 April 2023 4,771
Additions 2,735
At 5 April 2024 7,506
DEPRECIATION
At 6 April 2023 1,326
Charge for year 1,717
At 5 April 2024 3,043
NET BOOK VALUE
At 5 April 2024 4,463
At 5 April 2023 3,445

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
5.4.24 5.4.23
as restated
£    £   
Brought forward 434,564 434,564
Capital introduced 45,209 -
479,773 434,564

Investments (neither listed nor unlisted) represents the company's capital account balance in a limited liability partnership.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24 5.4.23
as restated
£    £   
Trade debtors 9,628 26,090
Other debtors 5,149 3,818
14,777 29,908

Deol Breast Clinic Limited (Registered number: 12202869)

Notes to the Financial Statements - continued
for the Year Ended 5 April 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24 5.4.23
as restated
£    £   
Trade creditors - 692
Taxation and social security 47,775 35,079
Other creditors 98,833 84,587
146,608 120,358

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 5.4.24 5.4.23
value: as restated
£    £   
1 A Ordinary 1 1 1
1 B Ordinary 1 1 1
2 2

9. RELATED PARTY DISCLOSURES

As at the balance sheet date £96,468 (2023: £79,334) was owing to key management personnel and included in other creditors falling due within one year. The loan is interest free and repayable on demand.

As at the balance sheet date £nil (2023: £3,414) was owing to an entity connected to key management personnel and included in other creditors falling due within one year. The loan was interest free and repayable on demand.