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REGISTERED NUMBER: 07670478












Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Retinacare Consultants Limited

Retinacare Consultants Limited (Registered number: 07670478)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Retinacare Consultants Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Dr H. Zambarakji
Mrs A Zambarakji





REGISTERED OFFICE: 2 Castle Business Village
Station Road
Hampton
Middlesex
TW12 2BX





REGISTERED NUMBER: 07670478





ACCOUNTANTS: PB Associates
Chartered Accountants and Chartered Tax Advisers
2 Castle Business Village
Station Road
Hampton
Middlesex
TW12 2BX

Retinacare Consultants Limited (Registered number: 07670478)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 45,332 56,582
Investments 4 300,000 300,000
Investment property 5 497,863 -
843,195 356,582

CURRENT ASSETS
Debtors 6 111,794 106,541
Cash at bank and in hand 123,667 246,284
235,461 352,825
CREDITORS
Amounts falling due within one year 7 107,690 88,044
NET CURRENT ASSETS 127,771 264,781
TOTAL ASSETS LESS CURRENT
LIABILITIES

970,966

621,363

CREDITORS
Amounts falling due after more than one
year

8

253,770

22,641
NET ASSETS 717,196 598,722

Retinacare Consultants Limited (Registered number: 07670478)

Balance Sheet - continued
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 717,096 598,622
SHAREHOLDERS' FUNDS 717,196 598,722

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 12 March 2025 and were signed on its behalf by:





Dr H. Zambarakji - Director


Retinacare Consultants Limited (Registered number: 07670478)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. 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.

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 and 20% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. EMPLOYEES AND DIRECTORS

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

Retinacare Consultants Limited (Registered number: 07670478)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 111,790
DEPRECIATION
At 1 April 2023 55,208
Charge for year 11,250
At 31 March 2024 66,458
NET BOOK VALUE
At 31 March 2024 45,332
At 31 March 2023 56,582

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023
and 31 March 2024 300,000
NET BOOK VALUE
At 31 March 2024 300,000
At 31 March 2023 300,000

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 497,863
At 31 March 2024 497,863
NET BOOK VALUE
At 31 March 2024 497,863

Retinacare Consultants Limited (Registered number: 07670478)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 51,246 76,318
Other debtors 60,548 30,223
111,794 106,541

Other debtors includes amounts due from directors in the sum of £30,325. Interest at the rate of 2.25% has been charged on the loan. The loan was repaid on 24 December 2024.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 22,641 3,955
Trade creditors 1 1
Taxation and social security 77,398 61,177
Other creditors 7,650 22,911
107,690 88,044

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 253,770 -
Hire purchase contracts - 22,641
253,770 22,641

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 253,770 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary £1 100 100