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Registered Number: 07637925
England and Wales

 

 

 

METRO HEALTH & WELLBEING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
Director B Clithero
Registered Number 07637925
Registered Office The Crescent Consulting Room
30 The Crescent
Salford
M5 4FP
Accountants Houghtons
Chartered Certified Accountants
3 Buckingham Road West
Heaton Moor
Stockport
SK4 4AZ
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 30 June 2023
Director
The director who served the company throughout the year was as follows:
B Clithero
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
B Clithero
Director

Date approved: 06 October 2023
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 210,000    227,500 
Tangible fixed assets 4 6,493    6,370 
216,493    233,870 
Current assets      
Debtors 5 33,102    46,179 
Cash at bank and in hand 24,928    12,585 
58,030    58,764 
Creditors: amount falling due within one year 6 (133,221)   (121,664)
Net current liabilities (75,191)   (62,900)
 
Total assets less current liabilities 141,302    170,970 
Creditors: amount falling due after more than one year 7 (23,648)   (29,867)
Provisions for liabilities 8 (1,053)   (990)
Net assets 116,601    140,113 
 

Capital and reserves
     
Called up share capital 9 10    10 
Profit and loss account 116,591    140,103 
Shareholder's funds 116,601    140,113 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 06 October 2023 and were signed by:


-------------------------------
B Clithero
Director
3
General Information
Metro Health & Wellbeing Ltd is a private company, limited by shares, registered in England and Wales, registration number 07637925, registration address The Crescent Consulting Room, 30 The Crescent, Salford, M5 4FP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced and receivable value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Finance lease and hire purchase charges
Rentals paid under operating leases are charged to the income statement on a straight line basis over the period of the lease.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 10% Reducing Balance
Computer Equipment 33 1/3% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 8 (2022 : 8).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2022 350,000    350,000 
Additions  
Disposals  
At 30 June 2023 350,000    350,000 
Amortisation
At 01 July 2022 122,500    122,500 
Charge for year 17,500    17,500 
On disposals  
At 30 June 2023 140,000    140,000 
Net book values
At 30 June 2023 210,000    210,000 
At 30 June 2022 227,500    227,500 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 July 2022 11,630    28,481    40,111 
Additions 28    3,667    3,695 
Disposals    
At 30 June 2023 11,658    32,148    43,806 
Depreciation
At 01 July 2022 7,162    26,579    33,741 
Charge for year 447    3,125    3,572 
On disposals    
At 30 June 2023 7,609    29,704    37,313 
Net book values
Closing balance as at 30 June 2023 4,049    2,444    6,493 
Opening balance as at 01 July 2022 4,468    1,902    6,370 


5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 23,239    38,982 
Other Debtors 9,863    7,197 
33,102    46,179 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   1,052 
Taxation and Social Security 314    7,057 
Other Creditors 132,907    113,555 
133,221    121,664 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors 23,648    29,867 
23,648    29,867 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 1,053    990 
1,053    990 

9.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
10 Class A shares of £1.00 each 10    10 
10    10 

10.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.
4