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Registered number: 10330136
Laser Hair Removal Clinic Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Ms Aaliyah Bashier
Company Number 10330136
Registered Office Unit 1, Anvil Court
52 Denmark Street
Wokingham
Berkshire
RG40 2BB
Accountants Johnston Wood Roach Ltd
24 Picton House Hussar Court, Westside View
Waterlooville
PO7 7SQ
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Balance Sheet
Registered number: 10330136
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 177,544 159,214
177,544 159,214
CURRENT ASSETS
Stocks 2,000 2,000
Debtors 5 38,482 75,967
Cash at bank and in hand 108,162 116,988
148,644 194,955
Creditors: Amounts Falling Due Within One Year 6 (203,355 ) (206,307 )
NET CURRENT ASSETS (LIABILITIES) (54,711 ) (11,352 )
TOTAL ASSETS LESS CURRENT LIABILITIES 122,833 147,862
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,737 ) (39,803 )
NET ASSETS 112,096 108,059
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 111,996 107,959
SHAREHOLDERS' FUNDS 112,096 108,059
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Aaliyah Bashier
Director
18 May 2025
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Laser Hair Removal Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10330136 . The registered office is Unit 1, Anvil Court, 52 Denmark Street, Wokingham, Berkshire, RG40 2BB.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10 years straight line
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 - 180,892 2,771 3,134 186,797
Additions 32,307 - 18,173 4,759 55,239
As at 31 December 2024 32,307 180,892 20,944 7,893 242,036
Depreciation
As at 1 January 2024 - 27,083 313 187 27,583
Provided during the period 2,359 30,762 2,815 973 36,909
As at 31 December 2024 2,359 57,845 3,128 1,160 64,492
Net Book Value
As at 31 December 2024 29,948 123,047 17,816 6,733 177,544
As at 1 January 2024 - 153,809 2,458 2,947 159,214
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 22,200 64,000
Amounts owed by participating interests 24 -
Other debtors 16,258 11,967
38,482 75,967
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,398 8,629
Other creditors 183,516 174,113
Taxation and social security 13,441 23,565
203,355 206,307
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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