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Company Registration No. 14596942 (England and Wales)
Lui Yeung Acupuncture Ltd Unaudited accounts for the year ended 31 March 2025
Lui Yeung Acupuncture Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lui Yeung Acupuncture Ltd Company Information for the year ended 31 March 2025
Director
Lui-Mun Yeung
Company Number
14596942 (England and Wales)
Registered Office
19 Henshaw Crescent Newbury Berkshire RG14 6ES United Kingdom
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Lui Yeung Acupuncture Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
8,174
9,196
Tangible assets
5
375
324
8,549
9,520
Current assets
Cash at bank and in hand
34,718
30,348
Creditors: amounts falling due within one year
6
(11,648)
(14,499)
Net current assets
23,070
15,849
Net assets
31,619
25,369
Capital and reserves
Called up share capital
10
10
Profit and loss account
31,609
25,359
Shareholders' funds
31,619
25,369
For the year ending 31 March 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 June 2025 and were signed on its behalf by
Lui-Mun Yeung Director Company Registration No. 14596942
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Lui Yeung Acupuncture Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Lui Yeung Acupuncture Ltd is a private company, limited by shares, registered in England and Wales, registration number 14596942. The registered office is 19 Henshaw Crescent, Newbury, Berkshire, RG14 6ES, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Goodwill is amortised on a straight line basis over its estimated useful economic life of ten years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
three years
Computer equipment
three years
4
Intangible fixed assets
Other
£
Cost
At 1 April 2024
10,218
At 31 March 2025
10,218
Amortisation
At 1 April 2024
1,022
Charge for the year
1,022
At 31 March 2025
2,044
Net book value
At 31 March 2025
8,174
At 31 March 2024
9,196
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Lui Yeung Acupuncture Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2024
466
Additions
309
At 31 March 2025
775
Depreciation
At 1 April 2024
142
Charge for the year
258
At 31 March 2025
400
Net book value
At 31 March 2025
375
At 31 March 2024
324
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
8,236
11,493
Loans from directors
278
242
Accruals
3,134
2,764
11,648
14,499
7
Transactions with related parties
There were no material transactions with directors and shareholders that were not conducted under normal market conditions. The amounts owed to the directors are included within creditors. These balances are payable on demand and no interest is charged.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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