APT Healthcare Limited 9982143 false 2022-03-01 2023-02-28 2023-02-28 The principal activity of the company is medical consultancy Digita Accounts Production Advanced 6.30.9574.0 true 9982143 2022-03-01 2023-02-28 9982143 2023-02-28 9982143 core:RetainedEarningsAccumulatedLosses 2023-02-28 9982143 core:ShareCapital 2023-02-28 9982143 core:CurrentFinancialInstruments 2023-02-28 9982143 core:CurrentFinancialInstruments core:WithinOneYear 2023-02-28 9982143 core:FurnitureFittingsToolsEquipment 2023-02-28 9982143 bus:SmallEntities 2022-03-01 2023-02-28 9982143 bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 9982143 bus:FullAccounts 2022-03-01 2023-02-28 9982143 bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 9982143 bus:RegisteredOffice 2022-03-01 2023-02-28 9982143 bus:Director1 2022-03-01 2023-02-28 9982143 bus:Director2 2022-03-01 2023-02-28 9982143 bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 9982143 core:FurnitureFittingsToolsEquipment 2022-03-01 2023-02-28 9982143 core:OfficeEquipment 2022-03-01 2023-02-28 9982143 countries:AllCountries 2022-03-01 2023-02-28 9982143 2022-02-28 9982143 core:FurnitureFittingsToolsEquipment 2022-02-28 9982143 2021-03-01 2022-02-28 9982143 2022-02-28 9982143 core:RetainedEarningsAccumulatedLosses 2022-02-28 9982143 core:ShareCapital 2022-02-28 9982143 core:CurrentFinancialInstruments 2022-02-28 9982143 core:CurrentFinancialInstruments core:WithinOneYear 2022-02-28 9982143 core:FurnitureFittingsToolsEquipment 2022-02-28 iso4217:GBP xbrli:pure

Registration number: 9982143

APT Healthcare Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 28 February 2023

 

APT Healthcare Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

APT Healthcare Limited

Company Information

Directors

Dr A Juliana

Mr P F Thomas

Registered office

Oakmoore Court
Kingswood Road
Hampton Lovett Industrial Estate
Droitwich
Worcs
WR9 0QH

Accountants

Ballards LLP
Chartered Accountants
Oakmoore Court
11c Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH

 

APT Healthcare Limited

(Registration number: 9982143)
Balance Sheet as at 28 February 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

29

44

Current assets

 

Debtors

5

464

463

Cash at bank and in hand

 

11,106

12,880

 

11,570

13,343

Creditors: Amounts falling due within one year

6

(4,078)

(790)

Net current assets

 

7,492

12,553

Net assets

 

7,521

12,597

Capital and reserves

 

Called up share capital

100

100

Retained earnings

7,421

12,497

Shareholders' funds

 

7,521

12,597

For the financial year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 November 2023 and signed on its behalf by:
 

.........................................
Dr A Juliana
Director

.........................................
Mr P F Thomas
Director

 
 

APT Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2023

1

General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Oakmoore Court
Kingswood Road
Hampton Lovett Industrial Estate
Droitwich
Worcs
WR9 0QH
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33.3% reducing balance

 

APT Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2023

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2022 - 3).

 

APT Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 March 2022

500

500

At 28 February 2023

500

500

Depreciation

At 1 March 2022

456

456

Charge for the year

15

15

At 28 February 2023

471

471

Carrying amount

At 28 February 2023

29

29

At 28 February 2022

44

44

5

Debtors

Current

2023
£

2022
£

Other debtors

464

463

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Amounts owed to related parties

3,478

190

Other creditors

600

600

4,078

790