Caseware UK (AP4) 2021.0.152 2021.0.152 2021-08-312021-08-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2020-09-01falseNo description of principal activity33truetrue 03035250 2020-09-01 2021-08-31 03035250 2019-09-01 2020-08-31 03035250 2021-08-31 03035250 2020-08-31 03035250 c:Director1 2020-09-01 2021-08-31 03035250 d:PlantMachinery 2020-09-01 2021-08-31 03035250 d:PlantMachinery 2021-08-31 03035250 d:PlantMachinery 2020-08-31 03035250 d:PlantMachinery d:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 03035250 d:Goodwill 2021-08-31 03035250 d:Goodwill 2020-08-31 03035250 d:CurrentFinancialInstruments 2021-08-31 03035250 d:CurrentFinancialInstruments 2020-08-31 03035250 d:Non-currentFinancialInstruments 2021-08-31 03035250 d:Non-currentFinancialInstruments 2020-08-31 03035250 d:CurrentFinancialInstruments d:WithinOneYear 2021-08-31 03035250 d:CurrentFinancialInstruments d:WithinOneYear 2020-08-31 03035250 d:Non-currentFinancialInstruments d:AfterOneYear 2021-08-31 03035250 d:Non-currentFinancialInstruments d:AfterOneYear 2020-08-31 03035250 d:ShareCapital 2021-08-31 03035250 d:ShareCapital 2020-08-31 03035250 d:RetainedEarningsAccumulatedLosses 2021-08-31 03035250 d:RetainedEarningsAccumulatedLosses 2020-08-31 03035250 c:FRS102 2020-09-01 2021-08-31 03035250 c:AuditExempt-NoAccountantsReport 2020-09-01 2021-08-31 03035250 c:FullAccounts 2020-09-01 2021-08-31 03035250 c:PrivateLimitedCompanyLtd 2020-09-01 2021-08-31 iso4217:GBP xbrli:pure

Registered number: 03035250









CENTRE FOR MEN'S HEALTH LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2021

 
CENTRE FOR MEN'S HEALTH LIMITED
REGISTERED NUMBER: 03035250

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2021

2021
2021
2020
2020
Note
£
£
£
£

Fixed assets
  

Tangible assets
 5 
6,799
1,675

  
6,799
1,675

Current assets
  

Stocks
  
500
500

Debtors: amounts falling due after more than one year
 6 
1,620
8,764

Debtors: amounts falling due within one year
 6 
5,016
7,676

Cash at bank and in hand
  
120,603
118,050

  
127,739
134,990

Creditors: amounts falling due within one year
 7 
(108,918)
(98,681)

Net current assets
  
 
 
18,821
 
 
36,309

Total assets less current liabilities
  
25,620
37,984

Creditors: amounts falling due after more than one year
 8 
(39,166)
(48,334)

  

Net liabilities
  
(13,546)
(10,350)


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
(13,746)
(10,550)

  
(13,546)
(10,350)


Page 1

 
CENTRE FOR MEN'S HEALTH LIMITED
REGISTERED NUMBER: 03035250
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2021

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 August 2022.




A S Carruthers
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CENTRE FOR MEN'S HEALTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

1.


General information

Centre for Men's Health Limited is a private company limited by shares and registered in England & Wales. The address of the principal place of business is 25 Harley Street, London W1G 9QW and the registered office address is at Little Bury Wood, Cholesbury, Tring, Hertfordshire HP23 6ND.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements are prepared on the going concern basis notwithstanding the deficit shown on the Statement of Financial Position.

 
2.3

Currency

The company's functional and presentational currency is GBP.

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts and rebates.
Turnover comprises consultancy services provided in the financial year.

 
2.5

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. 
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

 
2.6

Pensions

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Page 3

 
CENTRE FOR MEN'S HEALTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

2.Accounting policies (continued)

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Software is written off over ten years on a straight line basis.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Fixtures, fittings and equipment
-
15%
per annum on the reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a unit cost basis. 

 
2.10

Debtors

Short term debtors are measured at transaction price, less any impairment. 

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
CENTRE FOR MEN'S HEALTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

2.Accounting policies (continued)

 
2.12

Creditors

Short term creditors are measured at the transaction price. 

 
2.13

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2020 - 3).


4.


Intangible assets




Software

£



Cost


At 1 September 2020
68,000



At 31 August 2021

68,000



Amortisation


At 1 September 2020
68,000



At 31 August 2021

68,000



Net book value



At 31 August 2021
-



At 31 August 2020
-



Page 5

 
CENTRE FOR MEN'S HEALTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

5.


Tangible fixed assets





Fixtures, fittings and equipment

£



Cost or valuation


At 1 September 2020
3,091


Additions
6,324



At 31 August 2021

9,415



Depreciation


At 1 September 2020
1,416


Charge for the year on owned assets
1,200



At 31 August 2021

2,616



Net book value



At 31 August 2021
6,799



At 31 August 2020
1,675


6.


Debtors

2021
2020
£
£

Due after more than one year

Other debtors
1,620
8,764

1,620
8,764


2021
2020
£
£

Due within one year

Trade debtors
1,288
4,616

Prepayments
3,728
3,060

5,016
7,676


Page 6

 
CENTRE FOR MEN'S HEALTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

7.


Creditors: Amounts falling due within one year

2021
2020
£
£

Bank loan
10,000
1,666

Trade creditors
84,714
72,964

Other taxation and social security
2,982
13,670

Other creditors
1,722
6,381

Accruals
9,500
4,000

108,918
98,681



8.


Creditors: Amounts falling due after more than one year

2021
2020
£
£

Bank loan
39,166
48,334

39,166
48,334



9.


Related party transactions

The company owed the director £916 at the year end date (2020 : £916). No interest is charged.

 
Page 7