PULSE LIGHT CLINIC (TOTTENHAM) LTD

Registered number

10346387

Report and Accounts

31 December 2024

PULSE LIGHT CLINIC (TOTTENHAM) LTD
Registered number:		10346387
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		1,023,455			934,933

Current assets
Stocks		39,362			33,844
Debtors	4	12,259			11,151
Cash at bank and in hand		1,579,661			1,425,478
		1,631,282			1,470,473

Creditors: amounts falling due within one year	5	(1,718,926)			(1,109,037)

Net current (liabilities)/assets			(87,644)			361,436

Net assets			935,811			1,296,369

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			934,811			1,295,369

Shareholder's funds			935,811			1,296,369

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Altini ZEQAJ
Director
Approved by the board on 30 September 2025

PULSE LIGHT CLINIC (TOTTENHAM) LTD
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% wdv
	Fixtures, fittings, tools and equipment	20% wdv

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2024		2023
Number				Number

	Average number of persons employed by the company		48		51


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2024				2,095,313
	Additions				344,386
	At 31 December 2024				2,439,699

	Depreciation
	At 1 January 2024				1,160,380
	Charge for the year				255,864
	At 31 December 2024				1,416,244

	Net book value
	At 31 December 2024				1,023,455
	At 31 December 2023				934,933


4	Debtors		2024		2023
£				£

	Other debtors		12,259		11,151


5	Creditors: amounts falling due within one year		2024		2023
£				£

	Trade creditors		31,630		140,749
	Taxation and social security costs		13,190		15,589
	Nest		4,867		1,710
	Provision for expenses		64,057		98,196
	Pulse Light Clininc (UK) Ltd		1,604,103		852,488
	Other creditors		1,079		305
			1,718,926		1,109,037


6	Other information

	PULSE LIGHT CLINIC (TOTTENHAM) LTD is a private company limited by shares and incorporated in England. Its registered office is:
	5 Percy Street
	London
	W1T 1DG