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REGISTERED NUMBER: 04835927 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

CHRISTCHURCH HEARING AID CENTRE LTD.

CHRISTCHURCH HEARING AID CENTRE LTD. (REGISTERED NUMBER: 04835927)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHRISTCHURCH HEARING AID CENTRE LTD.

COMPANY INFORMATION
for the Year Ended 30 November 2024







DIRECTORS: Mrs B Hayden
I J Hayden





SECRETARY: Mrs B Hayden





REGISTERED OFFICE: 38 Middlehill Road
Wimborne
Dorset
BH21 2SE





REGISTERED NUMBER: 04835927 (England and Wales)





ACCOUNTANTS: Chris Charlton Ltd
Chartered Accountants
29 Lower Golf Links Road
Broadstone
Dorset
BH18 8BQ

CHRISTCHURCH HEARING AID CENTRE LTD. (REGISTERED NUMBER: 04835927)

BALANCE SHEET
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,372 5,145
4,372 5,145

CURRENT ASSETS
Stocks 17,639 14,432
Debtors 6 4,564 6,699
Cash at bank and in hand 398,989 392,374
421,192 413,505
CREDITORS
Amounts falling due within one year 7 40,788 45,000
NET CURRENT ASSETS 380,404 368,505
TOTAL ASSETS LESS CURRENT LIABILITIES 384,776 373,650

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 384,774 373,648
SHAREHOLDERS' FUNDS 384,776 373,650

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

CHRISTCHURCH HEARING AID CENTRE LTD. (REGISTERED NUMBER: 04835927)

BALANCE SHEET - continued
30 November 2024


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 3 August 2025 and were signed on its behalf by:





I J Hayden - Director


CHRISTCHURCH HEARING AID CENTRE LTD. (REGISTERED NUMBER: 04835927)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Christchurch Hearing Aid Centre Ltd. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Purchased goodwill is capitalised on the balance sheet and written off in equal annual instalments over it's expected useful economic life - currently 10 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Over period of lease.
Fixtures and fittings - 15% on reducing balance

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

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.

CHRISTCHURCH HEARING AID CENTRE LTD. (REGISTERED NUMBER: 04835927)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 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 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 88,200
AMORTISATION
At 1 December 2023
and 30 November 2024 88,200
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short and
leasehold fittings Totals
£    £    £   
COST
At 1 December 2023
and 30 November 2024 7,155 12,296 19,451
DEPRECIATION
At 1 December 2023 7,155 7,151 14,306
Charge for year - 773 773
At 30 November 2024 7,155 7,924 15,079
NET BOOK VALUE
At 30 November 2024 - 4,372 4,372
At 30 November 2023 - 5,145 5,145

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,187 5,378
Other debtors 1,377 1,321
4,564 6,699

CHRISTCHURCH HEARING AID CENTRE LTD. (REGISTERED NUMBER: 04835927)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 13,077 6,937
Taxation and social security 21,147 31,495
Other creditors 6,564 6,568
40,788 45,000

8. RELATED PARTY DISCLOSURES

Other creditors in note 8 above includes an amount of £2,064 (2023: £1,537) owed to the directors jointly.

9. ULTIMATE CONTROLLING PARTY

The company is under the control of Mr & Mrs I J Hayden, the directors, who between them own 100% of the issued share capital.