1 January 2025 false No description of principal activity Taxfiler 2024.6 08665506business:PrivateLimitedCompanyLtd2025-01-012025-12-31 086655062024-12-31 086655062025-01-012025-12-31 08665506business:AuditExemptWithAccountantsReport2025-01-012025-12-31 08665506business:FilletedAccounts2025-01-012025-12-31 086655062025-12-31 08665506business:Director12025-01-012025-12-31 08665506business:Director22025-01-012025-12-31 08665506business:RegisteredOffice2025-01-012025-12-31 086655062024-12-31 08665506core:WithinOneYear2025-12-31 08665506core:WithinOneYear2024-12-31 08665506core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 08665506core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 08665506core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 08665506core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 08665506core:PreviouslyStatedAmount2025-12-31 08665506core:PreviouslyStatedAmount2024-12-31 08665506business:SmallEntities2025-01-012025-12-31 08665506countries:EnglandWales2025-01-012025-12-31 08665506core:FurnitureFittings2025-01-012025-12-31 08665506core:PlantMachinery2024-12-31 08665506core:MotorVehicles2024-12-31 08665506core:FurnitureFittings2024-12-31 08665506core:ComputerEquipment2024-12-31 08665506core:PlantMachinery2025-12-31 08665506core:MotorVehicles2025-12-31 08665506core:FurnitureFittings2025-12-31 08665506core:ComputerEquipment2025-12-31 08665506core:PlantMachinery2025-01-012025-12-31 08665506core:MotorVehicles2025-01-012025-12-31 08665506core:ComputerEquipment2025-01-012025-12-31 08665506core:AfterOneYear2025-12-31 08665506core:AfterOneYear2024-12-31 086655062024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 08665506 (England and Wales)
LIVERPOOL HEARING CENTRE LTD Unaudited accounts for the year ended 31 December 2025
LIVERPOOL HEARING CENTRE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
LIVERPOOL HEARING CENTRE LTD Company Information for the year ended 31 December 2025
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
- 3 -
LIVERPOOL HEARING CENTRE LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
17,150 
20,912 
Current assets
Inventories
15,125 
15,125 
Debtors
5
412,191 
501,156 
Cash at bank and in hand
273,250 
246,373 
700,566 
762,654 
Creditors: amounts falling due within one year
6
(25,616)
(50,451)
Net current assets
674,950 
712,203 
Net assets
692,100 
733,115 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
692,000 
733,015 
Shareholders' funds
692,100 
733,115 
For the year ending 31 December 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 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 8 September 2026 and were signed on its behalf by
Paul Nand Director Company Registration No. 08665506
- 4 -
LIVERPOOL HEARING CENTRE LTD Notes to the Accounts for the year ended 31 December 2025
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 2025
1,195 
25,995 
22,285 
6,579 
56,054 
At 31 December 2025
1,195 
25,995 
22,285 
6,579 
56,054 
Depreciation
At 1 January 2025
763 
14,242 
17,285 
2,852 
35,142 
Charge for the year
77 
2,115 
900 
670 
3,762 
At 31 December 2025
840 
16,357 
18,185 
3,522 
38,904 
Net book value
At 31 December 2025
355 
9,638 
4,100 
3,057 
17,150 
At 31 December 2024
432 
11,753 
5,000 
3,727 
20,912 
- 5 -
LIVERPOOL HEARING CENTRE LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
187,191 
202,633 
Other debtors
225,000 
224,983 
412,191 
427,616 
Amounts falling due after more than one year
Other debtors
- 
73,540 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
602 
VAT
8,543 
7,253 
Trade creditors
1,180 
2,089 
Taxes and social security
12,606 
40,507 
Other creditors
3,287 
- 
25,616 
50,451 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -