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2021-01-31 09382215 dpl-frs:DistributionCosts dpl-frs:Item9 2020-02-01 2021-01-31 09382215 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-02-01 2021-01-31 09382215 dpl-frs:Item10 2020-02-01 2021-01-31 09382215 dpl-frs:Item10 2020-01-31 09382215 dpl-frs:Item10 2021-01-31 09382215 dpl-frs:CostSales dpl-frs:Item10 2020-02-01 2021-01-31 09382215 dpl-frs:CostSales dpl-frs:Item10 2020-01-31 09382215 dpl-frs:CostSales dpl-frs:Item10 2021-01-31 09382215 dpl-frs:DistributionCosts dpl-frs:Item10 2020-02-01 2021-01-31 09382215 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-02-01 2021-01-31 09382215 dpl-frs:Item11 2020-02-01 2021-01-31 09382215 dpl-frs:Item11 2020-01-31 09382215 dpl-frs:Item11 2021-01-31 09382215 dpl-frs:CostSales dpl-frs:Item11 2020-02-01 2021-01-31 09382215 dpl-frs:CostSales dpl-frs:Item11 2020-01-31 09382215 dpl-frs:CostSales dpl-frs:Item11 2021-01-31 09382215 dpl-frs:DistributionCosts dpl-frs:Item11 2020-02-01 2021-01-31 09382215 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-02-01 2021-01-31 09382215 dpl-frs:Item12 2020-02-01 2021-01-31 09382215 dpl-frs:Item12 2020-01-31 09382215 dpl-frs:Item12 2021-01-31 09382215 dpl-frs:CostSales dpl-frs:Item12 2020-02-01 2021-01-31 09382215 dpl-frs:CostSales dpl-frs:Item12 2020-01-31 09382215 dpl-frs:CostSales dpl-frs:Item12 2021-01-31 09382215 dpl-frs:DistributionCosts dpl-frs:Item12 2020-02-01 2021-01-31 09382215 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-02-01 2021-01-31 09382215 1 2020-02-01 2021-01-31 09382215 frs-countries:EnglandWales 2020-02-01 2021-01-31
Registered number: 09382215
Shepherds Health Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09382215
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 92,819 90,737
92,819 90,737
CURRENT ASSETS
Stocks 4 450 6,594
Debtors 5 9,570 10,264
Cash at bank and in hand 25,787 24,958
35,807 41,816
Creditors: Amounts Falling Due Within One Year 6 (49,578 ) (43,875 )
NET CURRENT ASSETS (LIABILITIES) (13,771 ) (2,059 )
TOTAL ASSETS LESS CURRENT LIABILITIES 79,048 88,678
Creditors: Amounts Falling Due After More Than One Year 7 (29,727 ) (40,083 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,254 ) (5,588 )
NET ASSETS 43,067 43,007
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 42,967 42,907
SHAREHOLDERS' FUNDS 43,067 43,007
Page 1
Page 2
For the year ending 31 January 2022 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jon Shepherd
Director
8th August 2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Plant & Machinery 25% reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2021: 3)
4 3
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 February 2021 71,241 33,873 105,114
Additions - 11,722 11,722
As at 31 January 2022 71,241 45,595 116,836
Depreciation
As at 1 February 2021 1,642 12,735 14,377
Provided during the period 1,425 8,215 9,640
As at 31 January 2022 3,067 20,950 24,017
Net Book Value
As at 31 January 2022 68,174 24,645 92,819
As at 1 February 2021 69,599 21,138 90,737
4. Stocks
2022 2021
£ £
Stock - finished goods 450 6,594
450 6,594
Page 4
Page 5
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 9,570 6,400
Other debtors - 3,864
9,570 10,264
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 858 -
Bank loans and overdrafts 10,346 6,167
Other creditors 30,570 26,690
Taxation and social security 7,804 11,018
49,578 43,875
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 29,727 40,083
29,727 40,083
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2022 2021
£ £
Bank loans and overdrafts - 3,083
8. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 858 -
858 -
858 -
9. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings
2022 2021
£ £
Within 1 year 14,761 14,761
Between 1 and 5 years 29,522 44,284
44,283 59,045
11. Ultimate Controlling Party
There is no ultimate individual controlling party.
12. General Information
Shepherds Health Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09382215 . The registered office is Wheatlands, Great Easton, Dunmow, Essex, CM6 2HG. The trading address is Martels Estate, High Easter Road, Barnston, Dunmow, CM6 1NA.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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