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Registered Number: 09529992
England and Wales

 

 

 

LAGUNA MEDICAL LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Directors Mrs Tammy Barbieri
Mr Mark Barbieri
Registered Number 09529992
Registered Office 141 Thame Road
Warborough
OX10 7DD
Accountants Marneros Marcus & Co Limited
First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B153EZ
1
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 4   7,150 
Cash at bank and in hand 21,994    3,630 
21,994    10,780 
Creditors: amount falling due within one year 5 (8,822)   (824)
Net current assets 13,172    9,956 
 
Total assets less current liabilities 13,172    9,956 
Net assets 13,172    9,956 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 13,072    9,856 
Shareholders' funds 13,172    9,956 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 of Companies.
The financial statements were approved by the board of directors on 24 January 2025 and were signed on its behalf by:


-------------------------------
Mrs Tammy Barbieri
Director
2
General Information
Laguna Medical Ltd is a private company, limited by shares, registered in England and Wales, registration number 09529992, registration address 141 Thame Road, Warborough, OX10 7DD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Directors Salaries 12,000    12,000 
12,000    12,000 

3.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Directors' Current Accounts   7,150 
  7,150 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 1,048    587 
PAYE & Social Security   237 
Directors' Current Accounts 7,774   
8,822    824 

3