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Company Registration No. 08665506 (England and Wales)
LIVERPOOL HEARING CENTRE LTD Unaudited accounts for the year ended 31 December 2024
LIVERPOOL HEARING CENTRE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LIVERPOOL HEARING CENTRE LTD Company Information for the year ended 31 December 2024
Directors
Paul Nand Iram Umar Darr
Company Number
08665506 (England and Wales)
Registered Office
239 RIBBLETON LANE PRESTON PR1 5EA ENGLAND
Accountants
SMART ACCOUNTING (NW) LTD 239 RIBBLETON LANE PRESTON PR1 5EA
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LIVERPOOL HEARING CENTRE LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
20,912 
25,503 
Current assets
Inventories
15,125 
15,125 
Debtors
5
501,156 
365,227 
Cash at bank and in hand
246,373 
291,888 
762,654 
672,240 
Creditors: amounts falling due within one year
6
(50,451)
(30,743)
Net current assets
712,203 
641,497 
Net assets
733,115 
667,000 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
733,015 
666,900 
Shareholders' funds
733,115 
667,000 
For the year ending 31 December 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by
Paul Nand Director Company Registration No. 08665506
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LIVERPOOL HEARING CENTRE LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
LIVERPOOL HEARING CENTRE LTD is a private company, limited by shares, registered in England and Wales, registration number 08665506. The registered office is 239 RIBBLETON LANE, PRESTON, PR1 5EA, ENGLAND.
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.
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:
Fixtures & fittings
18% on Reducing Method
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
1,195 
25,995 
22,285 
6,579 
56,054 
At 31 December 2024
1,195 
25,995 
22,285 
6,579 
56,054 
Depreciation
At 1 January 2024
668 
11,662 
16,187 
2,034 
30,551 
Charge for the year
95 
2,580 
1,098 
818 
4,591 
At 31 December 2024
763 
14,242 
17,285 
2,852 
35,142 
Net book value
At 31 December 2024
432 
11,753 
5,000 
3,727 
20,912 
At 31 December 2023
527 
14,333 
6,098 
4,545 
25,503 
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LIVERPOOL HEARING CENTRE LTD Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
202,633 
102,282 
Other debtors
224,983 
143,531 
427,616 
245,813 
Amounts falling due after more than one year
Other debtors
73,540 
119,414 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
602 
1,000 
VAT
7,253 
213 
Trade creditors
2,089 
2,089 
Taxes and social security
40,507 
27,441 
50,451 
30,743 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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