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REGISTERED NUMBER: 09222252 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

LEADERS IN ALLERGY CARE LIMITED

LEADERS IN ALLERGY CARE LIMITED (REGISTERED NUMBER: 09222252)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LEADERS IN ALLERGY CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mrs J S Lack
Professor G Lack





REGISTERED OFFICE: Rex Buildings
Alderley Road
Wilmslow
Cheshire
SK9 1HY





REGISTERED NUMBER: 09222252 (England and Wales)





ACCOUNTANTS: Sandison Easson & Co
Rex Buildings
Alderley Road
Wilmslow
Cheshire
SK9 1HY

LEADERS IN ALLERGY CARE LIMITED (REGISTERED NUMBER: 09222252)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3 3
Tangible assets 5 5,434 5,688
5,437 5,691

CURRENT ASSETS
Stocks 2,580 2,580
Debtors 6 595,832 182,683
Cash at bank 72,351 137,703
670,763 322,966
CREDITORS
Amounts falling due within one year 7 260,272 157,907
NET CURRENT ASSETS 410,491 165,059
TOTAL ASSETS LESS CURRENT
LIABILITIES

415,928

170,750

CREDITORS
Amounts falling due after more than
one year

8

84,897

132,111
NET ASSETS 331,031 38,639

LEADERS IN ALLERGY CARE LIMITED (REGISTERED NUMBER: 09222252)

BALANCE SHEET - continued
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 330,931 38,539
331,031 38,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 24 June 2025 and were signed on its behalf by:





Professor G Lack - Director


LEADERS IN ALLERGY CARE LIMITED (REGISTERED NUMBER: 09222252)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Leaders in Allergy Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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.

RELATED PARTY EXEMPTION
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

TURNOVER
The turnover shown in the profit and loss account represents amount earned during the year and is recognised when the company obtains the right to consideration.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

All fixed assets are initially recorded at cost.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

LEADERS IN ALLERGY CARE LIMITED (REGISTERED NUMBER: 09222252)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 5 ).

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 1 2 3
NET BOOK VALUE
At 30 September 2024 1 2 3
At 30 September 2023 1 2 3

LEADERS IN ALLERGY CARE LIMITED (REGISTERED NUMBER: 09222252)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 October 2023 10,062
Additions 1,556
At 30 September 2024 11,618
DEPRECIATION
At 1 October 2023 4,374
Charge for year 1,810
At 30 September 2024 6,184
NET BOOK VALUE
At 30 September 2024 5,434
At 30 September 2023 5,688

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 361,765 156,179
Bad Debts Provision (33,855 ) (33,855 )
Directors' current accounts 267,922 60,359
595,832 182,683

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Sale Ledger Credit Balances 10,115 10,115
Tax 226,807 131,677
Pension Payments 366 348
Other creditors 10,095 3,942
Accrued expenses 12,889 11,825
260,272 157,907

LEADERS IN ALLERGY CARE LIMITED (REGISTERED NUMBER: 09222252)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 47,213 47,213
Bank loans - 2-5 years 37,684 84,898
84,897 132,111

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Professor G Lack
Balance outstanding at start of year 60,358 276,434
Amounts advanced 588,882 460,558
Amounts repaid (381,244 ) (676,634 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 267,996 60,358

During the year the company made loans to the Director which were payable on demand. The maximum outstanding during the year was £267,996.