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SWIVEL HEALTHCARE LTD
 
 
Company Registration Number
13425926
 
 
Report of the Directors and
Unaudited Financial Statements
 
 
Period of accounts
 
Start date 01/06/2022
 
End date 31/05/2023
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 1
SWIVEL HEALTHCARE LTD
 
Contents of the Financial Statements
for the Period Ended 31 May 2023
 
 
Page
Company Information 3
 
Report of the Directors 4
 
Report of the Accountants 5
 
Profit and Loss Account 6
 
Balance Sheet 7 - 8
 
Notes to the Financial Statements 9 - 13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 2
SWIVEL HEALTHCARE LTD
 
Company Information
for the Period Ended 31 May 2023
 
Directors Judith Tamarah ADABONYAN
 
 
Registered office SUITE 23, NEWTON HOUSE
KINGS PARK ROAD
NORTHAMPTON
NN3 6LG
 
Company Registration Number 13425926
 
Accountants Name B R Pusser & Co Ltd
Address 24 Downsview
Chatham
Kent
ME5 0AP
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 3
SWIVEL HEALTHCARE LTD
Directors Report
for the Period Ended 31 May 2023
The directors present their report with the financial statements of the company for the
period ended 31 May 2023
Principal activities
The principal activity of the company in the period under review was
providing health care in the community
Directors
The director(s) shown below have held office during the whole of the period
Judith Tamarah ADABONYAN
Company policy on the employment of disabled persons
It is the companys policy to give employment to disabled persons wherever practicable.
Small Company Provisions
These accounts have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
 
This report was approved by the board of directors on 2024-02-09
and signed on behalf of the board by
Name Judith Tamarah ADABONYAN
Status Director
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 4
SWIVEL HEALTHCARE LTD
 
Accountants' Report
for the Period Ended 31 May 2023
 
Independent accountants' report
 
Report to the directors on the preparation of the unaudited statutory accounts of the company for theperiod ended 31 May 2023. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company for the period ended 31 May 2023 as set out on pages 3 to 15 which comprise of Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of the company, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the
accounts of the company and state those matters that we have agreed to state to the Board of Directors
of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the company and its Board of Directors as a body for our
work or for this report.
 
It is your duty to ensure the company has kept adequate accounting records and to prepare statutory
accounts that give a true and fair view of the assets, liabilities, financial position and profit/(loss) of
the company. You consider the company is exempt from the statutory audit requirement for the
period.
We have not been instructed to carry out an audit of the financial statements. 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 financial
statements.
 
 
 
 
 
 
 
B R Pusser & Co Ltd
24 Downsview
Chatham
Kent
ME5 0AP
 
Date 2024-02-09
Page 5
SWIVEL HEALTHCARE LTD
 
Profit and Loss Account
for the Period Ended 31 May 2023
2023 2022
Notes £ £
 
Turnover 2 536,392 59,877
Cost of sales 383,133 50,563
______ ______
Gross Profit/(Loss) 153,259 9,314
 
Administrative expenses 66,160 19,756
______ ______
Operating costs 66,160 19,756
 
______ ______
Operating Profit/(Loss) 3 87,099 (10,442)
______ ______
Profit/(Loss) on ordinary activities before taxation 87,099 (10,442)
 
Tax on profit on ordinary activities 6 14,901 0
_____ ______
Profit/(Loss) for the financial period after taxation 72,198 (10,442)
There were no recognised gains or losses other than the profit/(loss) shown attributable to the
shareholders for the period ended 31 May 2023
 
The notes form part of these financial statements
 
 
 
 
 
 
 
 
 
 
 
Page 6
SWIVEL HEALTHCARE LTD
Balance Sheet
for the Period Ended 31 May 2023
Company registration number 13425926
2023 2022
Notes £ £
Fixed assets
Tangible fixed assets 8 47,024
_______ _______
Total fixed assets 47,024 0
Current assets
Debtors 9 54,513 2,903
Cash at bank and in hand 45,320 7,486
_______ _______
Total current assets/(liabilities) 99,833 10,389
Creditors
Creditors - amounts falling
due within one year 10 53,757 6,850
_______ _______
Net current assets 46,076 3,539
_______ _______
Total assets less current liabilities 93,100 3,539
_______ _______
Creditors - amounts falling
due after more than one year 11 31,244 13,881
_______ _______
Long term creditors 31,244 13,881
_____ ______
Net assets/(liabilities) 61,856 (10,342)
Capital and reserves
Called up share capital 13 100 100
Profit and loss account 14 61,756 (10,442)
_____ ______
Total shareholders funds 61,856 (10,342)
 
 
 
 
 
 
 
 
Page 7
SWIVEL HEALTHCARE LTD
 
Balance Sheet
for the Period Ended 31 May 2023
 
 
 
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
 
For the year ending 31 May 2023 the company was entitled to exemption 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.
 
The financial statements were approved by the Board of Directors on 2024-02-09
 
SIGNED ON BEHALF OF THE BOARD BY
 
 
 
 
 
 
 
Name Judith Tamarah ADABONYAN
 
The notes form part of these financial statements
Average number of employees during period 5
 
 
 
 
 
 
 
 
 
Page 8
SWIVEL HEALTHCARE LTD
Notes to the Financial Statements
for the Period Ended 31 May 2023
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
Turnover
The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 9
SWIVEL HEALTHCARE LTD
Notes to the Financial Statements
for the Period Ended 31 May 2023
2. Turnover 2023 2022
£ £
United Kingdom 536,392 59,877
______ _____
Total 536,392 59,877
3. Operating profit/(loss) 2023 2022
Profit before tax as stated after charging the following £ £
Accountants and audit fees 2,000 750
4. Directors' remuneration 2023 2022
£ £
Directors remuneration
Value of directors pension contributions
_ _
Total
The number of Directors accruing pension benefits was
5. Employees 2023 2022
£ £
Wages and salaries 322,654 47,509
______ _____
Total staff costs 322,654 47,509
6. Taxation
The tax charge on the profit on ordinary activities 2023 2022
for the period was as follows £ £
UK Corporation Tax net of reliefs 14,901
_____ _
Tax on profit on ordinary activities 14,901 0
7. Dividends 2023 2022
£ £
Dividend on ordinary shares paid in period
 
 
 
 
 
 
 
 
 
 
 
 
Page 10
SWIVEL HEALTHCARE LTD
Notes to the Financial Statements
for the Period Ended 31 May 2023
8. Tangible fixed assets
Motor Total
vehicles
Cost £ £
At 1 June 2022
Additions 47,024 47,024
_____ _____
At 31 May 2023 47,024 47,024
Depreciation
At 1 June 2022
At 31 May 2023
Net book value
At 31 May 2023 47,024 47,024
At 31 May 2022 0 0
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 11
SWIVEL HEALTHCARE LTD
Notes to the Financial Statements
for the Period Ended 31 May 2023
9. Debtors 2023 2022
Trade debtors 54,513 2,903
_____ ____
Total 54,513 2,903
10. Creditors amounts falling due within one year 2023 2022
Trade creditors 38,856 6,850
Corporation tax 14,901
_____ ____
Total 53,757 6,850
11. Creditors amounts falling due after more than one year 2023 2022
Other creditors 31,244 13,881
_____ _____
Total 31,244 13,881
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 12
SWIVEL HEALTHCARE LTD
Notes to the Financial Statements
for the Period Ended 31 May 2023
12. Borrowings 2023 2022
The following loans are included within creditors £ £
_ _
Total
13. Share capital 2023 2022
Authorised type Par value £ £
Ordinary 1 100 100
___ ___
Total 100 100
Allotted, called up and paid £ £
Ordinary 100 100
___ ___
Total 100 100
14. Reserves/Retained profit
Retained profit reconciliation £
Reserves at 1 June 2022 (10,442)
Profit/(Loss) for year 72,198
Dividends paid
_____
Retained Profit/(Loss) at 31 May 2023 61,756
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 13