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REGISTERED NUMBER: 12078752 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 July 2023

for

GOLDER HEALTH LIMITED

GOLDER HEALTH LIMITED (REGISTERED NUMBER: 12078752)

Contents of the Financial Statements
for the Year Ended 31 July 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

GOLDER HEALTH LIMITED

Company Information
for the Year Ended 31 July 2023







DIRECTOR: P L Golder





SECRETARY:





REGISTERED OFFICE: 1-3 Imperial Road
Exmouth
EX8 3HP





REGISTERED NUMBER: 12078752 (England and Wales)





ACCOUNTANTS: CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW

GOLDER HEALTH LIMITED (REGISTERED NUMBER: 12078752)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 74,400 79,050
Tangible assets 5 2,338 4,438
76,738 83,488

CURRENT ASSETS
Stocks 40,356 40,510
Debtors 6 2,643 5,543
Cash at bank and in hand 29,856 21,084
72,855 67,137
CREDITORS
Amounts falling due within one year 7 33,412 35,444
NET CURRENT ASSETS 39,443 31,693
TOTAL ASSETS LESS CURRENT
LIABILITIES

116,181

115,181

CREDITORS
Amounts falling due after more than one year 8 (85,312 ) (88,312 )

PROVISIONS FOR LIABILITIES (444 ) (843 )
NET ASSETS 30,425 26,026

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 30,424 26,025
SHAREHOLDERS' FUNDS 30,425 26,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 March 2024 and were signed by:




P L Golder - Director


GOLDER HEALTH LIMITED (REGISTERED NUMBER: 12078752)

Notes to the Financial Statements
for the Year Ended 31 July 2023


1. STATUTORY INFORMATION

Golder Health Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for the assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

GOLDER HEALTH LIMITED (REGISTERED NUMBER: 12078752)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 93,000
AMORTISATION
At 1 August 2022 13,950
Charge for year 4,650
At 31 July 2023 18,600
NET BOOK VALUE
At 31 July 2023 74,400
At 31 July 2022 79,050

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2022
and 31 July 2023 7,950 122 2,424 10,496
DEPRECIATION
At 1 August 2022 4,580 24 1,454 6,058
Charge for year 1,590 25 485 2,100
At 31 July 2023 6,170 49 1,939 8,158
NET BOOK VALUE
At 31 July 2023 1,780 73 485 2,338
At 31 July 2022 3,370 98 970 4,438

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Other debtors 2,643 5,543

GOLDER HEALTH LIMITED (REGISTERED NUMBER: 12078752)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 4,916 8,358
Taxation and social security 8,956 6,755
Other creditors 19,540 20,331
33,412 35,444

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Other creditors 85,312 88,312

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P L Golder.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Golder Health Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Golder Health Limited for the year ended 31 July 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Golder Health Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Golder Health Limited and state those matters that we have agreed to state to the director of Golder Health Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Golder Health Limited and its director for our work or for this report.

It is your duty to ensure that Golder Health Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Golder Health Limited. You consider that Golder Health Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Golder Health Limited. 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 statutory financial statements.






CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW


4 April 2024