LANNSA SURGICAL CONSULTANCY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Company registration number SC324739 (Scotland)
LANNSA SURGICAL CONSULTANCY LTD
COMPANY INFORMATION
Director
Dr Patrick Pollock
Company number
SC324739
Registered office
Balwaistie
Biggarshiels Road
Biggar
South Lanarkshire
Scotland
ML12 6RE
Accountants
Dains
46 Bank Street
Kilmarnock
Ayrshire
KA1 1HA
LANNSA SURGICAL CONSULTANCY LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
LANNSA SURGICAL CONSULTANCY LTD
BALANCE SHEET
AS AT
30 JUNE 2024
30 June 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
21,874
22,092
Cash at bank and in hand
842
1,201
22,716
23,293
Creditors: amounts falling due within one year
5
(20,278)
(19,596)
Net current assets
2,438
3,697
Creditors: amounts falling due after more than one year
6
(1,798)
(3,596)
Net assets
640
101
Capital and reserves
Called up share capital
7
4
4
Profit and loss reserves
636
97
Total equity
640
101

For the financial year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 August 2025
Dr Patrick Pollock
Director
Company registration number SC324739 (Scotland)
LANNSA SURGICAL CONSULTANCY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
- 2 -
1
Accounting policies
Company information

Lannsa Surgical Consultancy Ltd is a private company limited by shares incorporated in Scotland. The registered office is Balwaistie, Biggarshiels Road, Biggar, South Lanarkshire, Scotland, ML12 6RE.

1.1
Accounting convention

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

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

The services provided include, but are not limited to, surgical consultancy to the equine industry.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to or from related parties and investments in non-puttable ordinary shares.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.

LANNSA SURGICAL CONSULTANCY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 3 -
1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
0
0
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
-
0
852
Other debtors
21,874
21,240
21,874
22,092
LANNSA SURGICAL CONSULTANCY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 4 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
1,798
1,798
Corporation tax
10,394
11,161
Other taxation and social security
4,049
3,889
Other creditors
4,037
2,748
20,278
19,596
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
1,798
3,596
7
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Share Capital of £1 each
2
2
2
2
A Ordinary Share Capital of £1 each
1
1
1
1
B Ordinary Share Capital of £1 each
1
1
1
1
4
4
4
4
9
Directors' transactions

Dividends totalling £22,000 (2023 - £19,700) were paid in the year in respect of shares held by the company's directors.

During the year the director was loaned £12,183 and repaid £12,406. Interest of £696 was charged on the outstanding loan balance. The amount due to be repaid by the director is £16,437 (2023 - £15,964) this balance is included in other debtors.

 

 

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