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Registered number: 02222831
Medicines in Mental Health Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Bradburn & Co Accountants Ltd
19 Alton Road
Oxton
Wirral
CH43 6UB
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 02222831
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 179,817 180,115
179,817 180,115
CURRENT ASSETS
Debtors 5 6,854 6,383
Cash at bank and in hand 24,960 22,304
31,814 28,687
Creditors: Amounts Falling Due Within One Year 6 (31,849 ) (24,053 )
NET CURRENT ASSETS (LIABILITIES) (35 ) 4,634
TOTAL ASSETS LESS CURRENT LIABILITIES 179,782 184,749
NET ASSETS 179,782 184,749
CAPITAL AND RESERVES
Called up share capital 7 75,000 75,000
Income Statement 104,782 109,749
SHAREHOLDERS' FUNDS 179,782 184,749
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr John Donoghue
Director
23/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Medicines in Mental Health Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02222831 . The registered office is Victoria House, Victoria Mount, Prenton, Merseyside, CH43 5TH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold no depreciation
Fixtures & Fittings 10% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2022 177,142 16,464 193,606
As at 31 March 2023 177,142 16,464 193,606
Depreciation
As at 1 April 2022 - 13,491 13,491
Provided during the period - 298 298
As at 31 March 2023 - 13,789 13,789
Net Book Value
As at 31 March 2023 177,142 2,675 179,817
As at 1 April 2022 177,142 2,973 180,115
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,854 6,383
6,854 6,383
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 2,658 1,011
Accruals and deferred income 2,160 2,040
Directors' loan accounts 27,031 21,002
31,849 24,053
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 75,000 75,000
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr John Donoghue 8,000 8,000
Mrs Barbara Donoghue 8,000 8,000
9. Ultimate Controlling Party
The company's ultimate controlling party are Mr & Mrs J Donoghue by virtue of their ownership of 100% of the issued share capital in the company.
Page 4