London Academy of Chinese Acupuncture Limited

Registered number

13049993

Filleted Accounts

30 November 2025

London Academy of Chinese Acupuncture Limited
Registered number:		13049993
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		78			105

Current assets
Debtors	4	-			2,230
Cash at bank and in hand		72,968			62,090
		72,968			64,320

Creditors: amounts falling due within one year	5	(88,859)			(44,826)

Net current (liabilities)/assets			(15,891)			19,494

Net (liabilities)/assets			(15,813)			19,600

Capital and reserves
Called up share capital			1			1
Profit and loss account			(15,814)			19,599

Shareholders' funds			(15,813)			19,600

For the year ending 30 November 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 Act.
The directors acknowledge their 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.

On behalf of the board
Dr Liuzhong Ye
Director
Approved by the board on 4 August 2026

London Academy of Chinese Acupuncture Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FinancialReporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republicof Ireland" and the Companies Act 2006.

	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 rendering of services only. Turnover is reduced for estimated customer returns, rebates and other similiar allowances

	Rendering of services
	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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	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	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.



2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		3		3


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				253
	At 30 November 2025				253

	Depreciation
	At 1 December 2024				148
	Charge for the year				27
	At 30 November 2025				175

	Net book value
	At 30 November 2025				78
	At 30 November 2024				105


4	Debtors		2025		2024
£				£

	Prepayments and accrued income		-		2,230


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		-		459
	Deferred income - prepaid tuition		88,859		44,367
			88,859		44,826


6	Other information

	London Academy of Chinese Acupuncture Limited is a private company limited by shares and incorporated in England. Its registered office is:
	70 Springfield Drive
	Ilford
	IG2 6QS