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Registered Number: 08063657
England and Wales

 

 

 

HEALTHPHARM YORKSHIRE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 May 2023
 
 
Notes
 
31/05/2023
£
  31/03/2022
£
Fixed assets      
Tangible fixed assets 3 15,076    16,591 
15,076    16,591 
Current assets      
Stocks 4 42,522    49,727 
Debtors 5 404,833    256,236 
Cash at bank and in hand 6,368    377,090 
453,723    683,053 
Creditors: amount falling due within one year 6 (196,904)   (283,881)
Net current assets 256,819    399,172 
 
Total assets less current liabilities 271,895    415,763 
Provisions for liabilities 7 (2,864)   (3,152)
Net assets 269,031    412,611 
 

Capital and reserves
     
Called up share capital 8 120    120 
Profit and loss account 268,911    412,491 
Shareholder's funds 269,031    412,611 
 


For the period ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 14 February 2024 and were signed on its behalf by:


-------------------------------
Mr M Qamar
Director
1
General Information
Healthpharm Yorkshire Limited is a private company, limited by shares, registered in England and Wales, registration number 08063657, registration address 157 Upper Commercial Street, Batley, West Yorkshire, WF17 5DH.

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)
Going concern basis
The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted by the end of the reporting period. Deferred tax is recognised on all 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. 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 reporting period.
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 statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 period was 19 (2022 : 13).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 April 2022 4,287    102,081    106,368 
Additions 3,000      3,000 
Disposals (4,287)     (4,287)
At 31 May 2023 3,000    102,081    105,081 
Depreciation
At 01 April 2022 3,513    86,264    89,777 
Charge for period 50    3,691    3,741 
On disposals (3,513)     (3,513)
At 31 May 2023 50    89,955    90,005 
Net book values
Closing balance as at 31 May 2023 2,950    12,126    15,076 
Opening balance as at 01 April 2022 774    15,817    16,591 


4.

Stocks

31/05/2023
£
  31/03/2022
£
Stocks 42,522    49,727 
42,522    49,727 

5.

Debtors: amounts falling due within one year

31/05/2023
£
  31/03/2022
£
Trade Debtors 150,322    232,615 
Other Debtors 254,511    23,621 
404,833    256,236 

6.

Creditors: amount falling due within one year

31/05/2023
£
  31/03/2022
£
Trade Creditors 188,070    234,641 
Taxation and Social Security 6,801    48,867 
Other Creditors 2,033    373 
196,904    283,881 

7.

Provisions for liabilities

31/05/2023
£
  31/03/2022
£
Deferred Tax 2,864    3,152 
2,864    3,152 

8.

Share Capital

Allotted, called up and fully paid
31/05/2023
£
  31/03/2022
£
120 Ordinary shares of £1.00 each 120    120 
120    120 

2