Registration number: 1160087

St John's Hearing Aid Centre Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

St John's Hearing Aid Centre Limited

(Registration number: 1160087)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	23,337	27,338
Current assets
Debtors	5	14,340	8,200
Cash at bank and in hand		338,473	297,830
		352,813	306,030
Creditors: Amounts falling due within one year	6	(24,073)	(14,208)
Net current assets		328,740	291,822
Total assets less current liabilities		352,077	319,160
Creditors: Amounts falling due after more than one year	6	(1,087)	(5,437)
Net assets		350,990	313,723
Capital and reserves
Called up share capital		100	100
Retained earnings		350,890	313,623
Shareholders' funds		350,990	313,723

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 8 October 2025 and signed on its behalf by:
 

......................................... Mrs C A O'Neill Director

St John's Hearing Aid Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Woodside
Main Street
Grange over Sands
Cumbria
LA11 6DY

These financial statements were authorised for issue by the Board on 8 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

St John's Hearing Aid Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	10% reducing balance
Motor vehicles	25% reducing balance
Computer equipment	33.3% reducing balance
Building improvements	2% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

St John's Hearing Aid Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Building Improvements  £	Total £
Cost or valuation
At 1 April 2024	97,329	31,096	17,353	145,778
Additions	830	-	-	830
At 31 March 2025	98,159	31,096	17,353	146,608
Depreciation
At 1 April 2024	92,253	16,435	9,752	118,440
Charge for the year	819	3,665	347	4,831
At 31 March 2025	93,072	20,100	10,099	123,271
Carrying amount
At 31 March 2025	5,087	10,996	7,254	23,337
At 31 March 2024	5,076	14,661	7,601	27,338

5

Debtors

Current	2025 £	2024 £
Trade debtors	12,653	3,819
Other debtors	1,687	4,381
	14,340	8,200

St John's Hearing Aid Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		4,349	4,349
Trade creditors		6,485	5,592
Taxation and social security		11,012	2,370
Accruals and deferred income		1,840	1,750
Other creditors		387	147
		24,073	14,208

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		1,087	5,437