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Registered number: 08429484
Healthwatch Telford and Wrekin Limited
Unaudited Financial Statements
For the Period 1 April 2023 to 30 November 2023
Sempar Accountancy and Tax Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08429484
30 November 2023 31 March 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 369
- 369
CURRENT ASSETS
Debtors 5 4,381 4,329
Cash at bank and in hand 5,113 41,360
9,494 45,689
Creditors: Amounts Falling Due Within One Year 6 (869 ) (37,188 )
NET CURRENT ASSETS (LIABILITIES) 8,625 8,501
TOTAL ASSETS LESS CURRENT LIABILITIES 8,625 8,870
NET ASSETS 8,625 8,870
Income and Expenditure Account 8,625 8,870
MEMBERS' FUNDS 8,625 8,870
For the period ending 30 November 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 and Expenditure Account.
On behalf of the board
Mr Barry Parnaby
Director
Ms Janet Suckling
Director
Ms Fiona Doran
Director
20 December 2023
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts . Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. 
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. 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:
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% on cost
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit, 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.
1.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the period was:
30 November 2023 31 March 2023
Office and administration 4 7
4 7
Page 2
Page 3
3. Prior Period Adjustment
Transactions in the current period to cessation include refunds to Telford & Wrekin Council in the sum of £31,000. These were not accounted for when calculating turnover for the previous year to 31 March 2023. 
March 2023 comparatives have therefore been re-stated to correct the overstatement of turnover.
Corporation tax for the year to 31 March 2023 was overstated by £2,318  and overall profits after tax were over-stated by £28,682.
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 362 6,354 6,716
Disposals (362 ) (6,354 ) (6,716 )
Depreciation
As at 1 April 2023 267 6,080 6,347
Disposals (267 ) (6,080 ) (6,347 )
As at 30 November 2023 - - -
Net Book Value
As at 30 November 2023 - - -
As at 1 April 2023 95 274 369
5. Debtors
30 November 2023 31 March 2023
as restated
£ £
Due within one year
Trade debtors - 3,644
Prepayments and accrued income - 496
Other debtors - 189
Corporation tax recoverable assets 4,381 -
4,381 4,329
6. Creditors: Amounts Falling Due Within One Year
30 November 2023 31 March 2023
as restated
£ £
Trade creditors - 31,187
Other taxes and social security - 2,685
Other creditors - 152
Accruals and deferred income 869 3,164
869 37,188
Page 3
Page 4
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £5.
Page 4