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REGISTERED NUMBER: 10258556 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Health and Wholefood Limited

Health and Wholefood Limited (Registered number: 10258556)

Contents of the Financial Statements
for the Year Ended 30 June 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Health and Wholefood Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Miss H Kennefick



REGISTERED OFFICE: 69 Hugh Road
Coventry
Warwickshire
CV3 1AB



REGISTERED NUMBER: 10258556 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: Barclays Bank Plc
Business Direct
Leicester
LE87 2BB

Health and Wholefood Limited (Registered number: 10258556)

Statement of Financial Position
30 June 2023

30/6/23 30/6/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,582 14,312

CURRENT ASSETS
Stocks 13,000 13,000
Debtors 5 3,661 11,601
Cash at bank 10,539 10,097
27,200 34,698
CREDITORS
Amounts falling due within one year 6 17,708 28,031
NET CURRENT ASSETS 9,492 6,667
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,074

20,979

CREDITORS
Amounts falling due after more than one
year

7

12,746

19,396
NET ASSETS 7,328 1,583

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 7,327 1,582
SHAREHOLDERS' FUNDS 7,328 1,583

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Health and Wholefood Limited (Registered number: 10258556)

Statement of Financial Position - continued
30 June 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2023 and were signed by:





Miss H Kennefick - Director


Health and Wholefood Limited (Registered number: 10258556)

Notes to the Financial Statements
for the Year Ended 30 June 2023


1. STATUTORY INFORMATION

Health and Wholefood Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 profit or loss in the period to which they relate.

Health and Wholefood Limited (Registered number: 10258556)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 July 2022
and 30 June 2023 426 1,841 41,397 446 44,110
Depreciation
At 1 July 2022 107 1,243 28,299 149 29,798
Charge for year 106 202 3,274 148 3,730
At 30 June 2023 213 1,445 31,573 297 33,528
Net book value
At 30 June 2023 213 396 9,824 149 10,582
At 30 June 2022 319 598 13,098 297 14,312

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
Cost
At 1 July 2022 41,397
Transfer to ownership (41,397 )
At 30 June 2023 -
Depreciation
At 1 July 2022 28,299
Transfer to ownership (28,299 )
At 30 June 2023 -
Net book value
At 30 June 2023 -
At 30 June 2022 13,098

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/23 30/6/22
£    £   
Trade debtors - 1,250
Other debtors 3,661 10,351
3,661 11,601

Health and Wholefood Limited (Registered number: 10258556)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/23 30/6/22
£    £   
Bank loans and overdrafts 6,650 6,650
Hire purchase contracts - 14,544
Trade creditors 101 101
Taxation and social security 8,150 4,952
Other creditors 2,807 1,784
17,708 28,031

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/6/23 30/6/22
£    £   
Bank loans 12,746 19,396