IRIS Accounts Production v24.3.0.553 14191421 Board of Directors 1.5.23 30.4.24 30.4.24 0 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh141914212023-04-30141914212024-04-30141914212023-05-012024-04-30141914212022-06-22141914212022-06-232023-04-30141914212023-04-3014191421ns15:EnglandWales2023-05-012024-04-3014191421ns14:PoundSterling2023-05-012024-04-3014191421ns10:Director12023-05-012024-04-3014191421ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3014191421ns10:SmallEntities2023-05-012024-04-3014191421ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3014191421ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3014191421ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3014191421ns10:FullAccounts2023-05-012024-04-301419142112023-05-012024-04-3014191421ns10:Director22023-05-012024-04-3014191421ns10:RegisteredOffice2023-05-012024-04-3014191421ns5:CurrentFinancialInstruments2024-04-3014191421ns5:CurrentFinancialInstruments2023-04-3014191421ns5:Non-currentFinancialInstruments2024-04-3014191421ns5:Non-currentFinancialInstruments2023-04-3014191421ns5:ShareCapital2024-04-3014191421ns5:ShareCapital2023-04-3014191421ns5:SharePremium2024-04-3014191421ns5:SharePremium2023-04-3014191421ns5:RetainedEarningsAccumulatedLosses2024-04-3014191421ns5:RetainedEarningsAccumulatedLosses2023-04-3014191421ns5:NetGoodwill2023-05-012024-04-3014191421ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3014191421ns5:ComputerEquipment2023-05-012024-04-3014191421ns5:NetGoodwill2023-04-3014191421ns5:NetGoodwill2024-04-3014191421ns5:NetGoodwill2023-04-3014191421ns5:MotorVehicles2023-04-3014191421ns5:ComputerEquipment2023-04-3014191421ns5:MotorVehicles2023-05-012024-04-3014191421ns5:MotorVehicles2024-04-3014191421ns5:ComputerEquipment2024-04-3014191421ns5:MotorVehicles2023-04-3014191421ns5:ComputerEquipment2023-04-30
REGISTERED NUMBER: 14191421 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Morgan Cosmetic Surgery Limited

Morgan Cosmetic Surgery Limited (Registered number: 14191421)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Morgan Cosmetic Surgery Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mrs M S Wightman
Mr A Wightman





REGISTERED OFFICE: Broom House
39/43 London Road
Hadleigh
Benfleet
Essex
SS7 2QL





REGISTERED NUMBER: 14191421 (England and Wales)





ACCOUNTANTS: BPSL
Brooms Professional Services Limited
Chartered Certified Accountants
Broom House
39/43 London Road
Hadleigh, Benfleet
Essex
SS7 2QL

Morgan Cosmetic Surgery Limited (Registered number: 14191421)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 70,968 79,570
Tangible assets 5 61,773 2,284
132,741 81,854

CURRENT ASSETS
Debtors 6 15,946 18,218
Cash at bank 219,237 167,221
235,183 185,439
CREDITORS
Amounts falling due within one year 7 59,990 98,772
NET CURRENT ASSETS 175,193 86,667
TOTAL ASSETS LESS CURRENT
LIABILITIES

307,934

168,521

CREDITORS
Amounts falling due after more than one
year

8

48,683

-
NET ASSETS 259,251 168,521

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 85,947 85,947
Retained earnings 173,204 82,474
259,251 168,521

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

Morgan Cosmetic Surgery Limited (Registered number: 14191421)

Balance Sheet - continued
30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 January 2025 and were signed on its behalf by:





Mrs M S Wightman - Director


Morgan Cosmetic Surgery Limited (Registered number: 14191421)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Morgan Cosmetic Surgery 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
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 historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. 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.

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.

3. EMPLOYEES AND DIRECTORS

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

Morgan Cosmetic Surgery Limited (Registered number: 14191421)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 86,022
AMORTISATION
At 1 May 2023 6,452
Amortisation for year 8,602
At 30 April 2024 15,054
NET BOOK VALUE
At 30 April 2024 70,968
At 30 April 2023 79,570

5. TANGIBLE FIXED ASSETS
Motor
vehicles Equipment Totals
£    £    £   
COST
At 1 May 2023 - 3,045 3,045
Additions 64,875 1,512 66,387
At 30 April 2024 64,875 4,557 69,432
DEPRECIATION
At 1 May 2023 - 761 761
Charge for year 6,132 766 6,898
At 30 April 2024 6,132 1,527 7,659
NET BOOK VALUE
At 30 April 2024 58,743 3,030 61,773
At 30 April 2023 - 2,284 2,284

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Prepayments and accrued income 15,946 18,218

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 8,769 -
Tax 46,670 51,024
Social security and other taxes (1 ) -
Other creditors - 43,990
Directors' current accounts 772 158
Accruals and deferred income 3,780 3,600
59,990 98,772

Morgan Cosmetic Surgery Limited (Registered number: 14191421)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 48,683 -