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Registered number: 10244199 (England & Wales)
| LONDON HORMONE CLINIC LIMITED |
| DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| Pages for Filing with Registrar |
LONDON HORMONE CLINIC LIMITED
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 8
LONDON HORMONE CLINIC LIMITED
COMPANY INFORMATION
Director | Janine Toledano
Registered number | 10244199
Registered office | 40 Queen Anne Street
| London
| W1G 9EL
Accountants | Lewis Golden LLP
| 40 Queen Anne Street
| London
| W1G 9EL
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Registered number: 10244199 (England & Wales) LONDON HORMONE CLINIC LIMITED
BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 141,476 |  | 154,849
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | - |  | 4,386 |
Debtors | 5 | 121,348 |  | 98,368 |
Cash at bank and in hand |  | 129,271 |  | 52,314 |
|  | 250,619 |  | 155,068 |
Creditors: amounts falling due within one year | 6 | (289,180) |  | (226,182) |
Net current liabilities |  |  | (38,561) |  | (71,114)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (8,372) |  | - |
|  |  | (8,372) |  | -
Net assets |  |  | 94,543 |  | 83,735
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 93,543 |  | 82,735
|  |  | 94,543 |  | 83,735
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Registered number: 10244199 (England & Wales) LONDON HORMONE CLINIC LIMITED
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the Director's Report and Profit and Loss Account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the director:
................................................ Janine Toledano
Director
Date: 14 September 2025
The notes on pages 4 to 8 form part of these financial statements. - 3 -
LONDON HORMONE CLINIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
London Hormone Clinic Limited is a private company limited by share capital, incorporated in England and Wales, registered number 10244199. The address of the registered office is 40 Queen Anne Street, London W1G 9EL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A - small entities of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis, as the company intends to continue to provide services throughout the post year end period.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from the rendering of services is recognised in the period in which the services are provided and when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the company will receive the consideration; and ∙the costs incurred and the costs to complete the service can be measured reliably.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | Property improvements | - | 5 years
|  |  |  | Plant and machinery | - | 4 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. - 4 -
LONDON HORMONE CLINIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Debtors
Short-term debtors are measured at the transaction price, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from related parties. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Operating leases
Rentals paid under operating leases are charged to the Profit and Loss Account on a straight-line basis over the lease term.
| 2.10 | Pensions
Defined contributions pension scheme The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds. - 5 -
LONDON HORMONE CLINIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 10 (2023 - 8).
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LONDON HORMONE CLINIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Property improvements | Plant and machinery, etc | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2024 | 153,906 | 36,375 | 190,281
| Additions | 26,196 | 3,195 | 29,391
| At 31 December 2024 | 180,102 | 39,570 | 219,672
| Depreciation |  |  |
| At 1 January 2024 | 15,390 | 20,042 | 35,432
| Charge for the year | 36,604 | 6,160 | 42,764
| At 31 December 2024 | 51,994 | 26,202 | 78,196
| Net book value |  |  |
| At 31 December 2024 | 128,108 | 13,368 | 141,476
| At 31 December 2023 | 138,516 | 16,333 | 154,849
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Due after more than one year |  |
| Deferred tax asset | - | 4,386
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 40,371 | 21,313
| Other debtors | 80,977 | 70,551
| Corporation tax repayable | - | 6,504
|  | 121,348 | 98,368
- 7 -
LONDON HORMONE CLINIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 3,494 | 15,030
| Other taxation and social security | 136 | 536
| Other creditors | 285,550 | 210,616
|  | 289,180 | 226,182
7. | Commitments under operating leases
| At 31 December 2024 commitments under non-cancellable operating leases totalled £315,000 (2023 - £382,500).
8. | Related party transactions
| During the prior year amounts totalling £105,000 were advanced by the director. At the year end the amount due to the director was £60,670 (2023 - £103,458). The balance is unsecured, interest free and repayable on demand.
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