Registered number
15105184
P A Dermatology Limited
Unaudited Filleted Accounts
31 August 2024
P A Dermatology Limited
Registered number: 15105184
Balance Sheet
as at 31 August 2024
Notes 2024
£
Fixed assets
Tangible assets 3 3,627
Current assets
Debtors 4 24,652
Cash at bank and in hand 63,500
88,152
Creditors: amounts falling due within one year 5 (26,144)
Net current assets 62,008
Total assets less current liabilities 65,635
Provisions for liabilities (403)
Net assets 65,232
Capital and reserves
Called up share capital 100
Profit and loss account 65,132
Shareholder's funds 65,232
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr P Acheson
Director
Approved by the board on 8 April 2025
P A Dermatology Limited
Notes to the Accounts
for the period from 30 August 2023 to 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 4,533
At 31 August 2024 4,533
Depreciation
Charge for the period 906
At 31 August 2024 906
Net book value
At 31 August 2024 3,627
4 Debtors 2024
£
Trade debtors 22,052
Other debtors 2,600
24,652
5 Creditors: amounts falling due within one year 2024
£
Trade creditors 125
Taxation and social security costs 19,319
Other creditors 6,700
26,144
6 Other information
P A Dermatology Limited is a private company limited by shares and incorporated in England. Its registered office is:
5 Providence Court
Pynes Hill
Exeter
Devon
EX2 5JL
P A Dermatology Limited 15105184 false 2023-08-30 2024-08-31 2024-08-31 VT Final Accounts July 2024 Mr P Acheson No description of principal activity 15105184 2023-08-30 2024-08-31 15105184 bus:PrivateLimitedCompanyLtd 2023-08-30 2024-08-31 15105184 bus:AuditExemptWithAccountantsReport 2023-08-30 2024-08-31 15105184 bus:Director40 2023-08-30 2024-08-31 15105184 1 2023-08-30 2024-08-31 15105184 countries:England 2023-08-30 2024-08-31 15105184 bus:FRS102 2023-08-30 2024-08-31 15105184 bus:FilletedAccounts 2023-08-30 2024-08-31 15105184 2024-08-31 15105184 core:WithinOneYear 2024-08-31 15105184 core:ShareCapital 2024-08-31 15105184 core:RetainedEarningsAccumulatedLosses 2024-08-31 15105184 2023-08-29 iso4217:GBP xbrli:pure