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REGISTERED NUMBER: 12170791 (England and Wales)











BRAYHEALTH LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2023






BRAYHEALTH LIMITED (REGISTERED NUMBER: 12170791)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 5 April 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4

Chartered accountants' report 6

BRAYHEALTH LIMITED

COMPANY INFORMATION
for the year ended 5 April 2023







DIRECTORS: Dr B M Bray
J C Bray





REGISTERED OFFICE: Lygon House
50 London Road
Bromley
Kent
BR1 3RA





REGISTERED NUMBER: 12170791 (England and Wales)





ACCOUNTANTS: Berringers LLP
Chartered Accountants
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

BRAYHEALTH LIMITED (REGISTERED NUMBER: 12170791)

BALANCE SHEET
5 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 7,000
Tangible assets 5 246 307
6,246 7,307

CURRENT ASSETS
Debtors 6 12,409 27,284
Cash at bank 120,196 68,319
132,605 95,603
CREDITORS
Amounts falling due within one year 7 28,317 25,506
NET CURRENT ASSETS 104,288 70,097
TOTAL ASSETS LESS CURRENT
LIABILITIES

110,534

77,404

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 110,434 77,304
110,534 77,404

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BRAYHEALTH LIMITED (REGISTERED NUMBER: 12170791)

BALANCE SHEET - continued
5 April 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 November 2023 and were signed on its behalf by:





Dr B M Bray - Director


BRAYHEALTH LIMITED (REGISTERED NUMBER: 12170791)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 5 April 2023

1. STATUTORY INFORMATION

Brayhealth 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer Equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

BRAYHEALTH LIMITED (REGISTERED NUMBER: 12170791)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 5 April 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 6 April 2022
and 5 April 2023 10,000
AMORTISATION
At 6 April 2022 3,000
Charge for year 1,000
At 5 April 2023 4,000
NET BOOK VALUE
At 5 April 2023 6,000
At 5 April 2022 7,000

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 6 April 2022
and 5 April 2023 600
DEPRECIATION
At 6 April 2022 293
Charge for year 61
At 5 April 2023 354
NET BOOK VALUE
At 5 April 2023 246
At 5 April 2022 307

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 12,409 27,284

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors (1 ) -
Taxation and social security 8,951 11,822
Other creditors 19,367 13,684
28,317 25,506

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BRAYHEALTH LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brayhealth Limited for the year ended 5 April 2023 which comprise the Statement of income and retained earnings, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brayhealth Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brayhealth Limited and state those matters that we have agreed to state to the Board of Directors of Brayhealth Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brayhealth Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brayhealth Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brayhealth Limited. You consider that Brayhealth Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brayhealth Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Berringers LLP
Chartered Accountants
Lygon House
50 London Road
Bromley
Kent
BR1 3RA


9 November 2023