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LJ CLINIC LIMITED

Registered Number
13322359
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

LJ CLINIC LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Dr Jurate Brazaitiene
Dr Linas Brazaitis

Registered Address

The Hawthorns Welsh Road
Dodleston
Chester
CH4 9LN

Registered Number

13322359 (England and Wales)
LJ CLINIC LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets365,18412,617
65,18412,617
Current assets
Debtors5194,106153,839
Cash at bank and on hand109,15163,636
303,257217,475
Creditors amounts falling due within one year6(39,467)(45,069)
Net current assets (liabilities)263,790172,406
Total assets less current liabilities328,974185,023
Provisions for liabilities7(5,037)(939)
Net assets323,937184,084
Capital and reserves
Called up share capital100100
Profit and loss account323,837183,984
Shareholders' funds323,937184,084
The financial statements were approved and authorised for issue by the Board of Directors on 23 January 2025, and are signed on its behalf by:
Dr Jurate Brazaitiene
Director
Dr Linas Brazaitis
Director

Registered Company No. 13322359
LJ CLINIC LIMITED
Notes to the Financial Statements
for the year ended 31 March 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Turnover policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Plant and machinery15
Vehicles15
Office Equipment15
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2314,400-3,16117,561
Additions4,83262,940-67,772
At 31 March 2419,23262,9403,16185,333
Depreciation and impairment
At 01 April 233,996-9484,944
Charge for year2,28512,58833215,205
At 31 March 246,28112,5881,28020,149
Net book value
At 31 March 2412,95150,3521,88165,184
At 31 March 2310,404-2,21312,617
4.Fixed asset investments
5.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings194,106152,900
Other debtors-939
Total194,106153,839
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-175
Taxation and social security32,77533,754
Other creditors6458,740
Accrued liabilities and deferred income6,0472,400
Total39,46745,069
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)5,037939
Total5,037939
8.Related party transactions
During the year the directors made available a loan to the company. At the year end the balance of the loan was £645.13 (2023: £425.68). This loan has been subject to interest at UK market rate and is repayable upon demand.