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Registered number: 02724336










HEALTH CARE DESIGN LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
HEALTH CARE DESIGN LIMITED
 
 
COMPANY INFORMATION


Director
S E Cumbers 




Company secretary
S E Cumbers



Registered number
02724336



Registered office
33 Low Road
Keswick

Norwich

Norfolk

NR4 6TZ




Accountants
MA Partners LLP
Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ





 
HEALTH CARE DESIGN LIMITED
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 7


 
HEALTH CARE DESIGN LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HEALTH CARE DESIGN LIMITED
FOR THE YEAR ENDED 30 APRIL 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Health Care Design Limited for the year ended 30 April 2023 which comprise  the Balance sheet 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 at https://www.icaew.com /regulation.

This report is made solely to the director of Health Care Design Limited in accordance with the terms of our engagement letter dated 15 February 2023Our work has been undertaken solely to prepare for your approval the financial statements of Health Care Design Limited  and state those matters that we have agreed to state to the director of Health Care Design Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Health Care Design Limited and its director for our work or for this report. 

It is your duty to ensure that Health Care Design 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 Health Care Design Limited. You consider that Health Care Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Health Care Design 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.

  





MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
18 January 2024
Page 1

 
HEALTH CARE DESIGN LIMITED
REGISTERED NUMBER: 02724336

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 4 
1,172
1,900

  
1,172
1,900

Current assets
  

Debtors: amounts falling due within one year
 5 
197,612
243,442

Cash at bank and in hand
  
880,239
973,372

  
1,077,851
1,216,814

Creditors: amounts falling due within one year
 6 
(169,215)
(250,817)

Net current assets
  
 
 
908,636
 
 
965,997

Total assets less current liabilities
  
909,808
967,897

Provisions for liabilities
  

Deferred tax
  
(223)
(361)

  
 
 
(223)
 
 
(361)

Net assets
  
909,585
967,536


Capital and reserves
  

Called up share capital 
  
240
240

Profit and loss account
  
909,345
967,296

  
909,585
967,536


Page 2

 
HEALTH CARE DESIGN LIMITED
REGISTERED NUMBER: 02724336
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 January 2024.






S E Cumbers
Director


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
HEALTH CARE DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

The Company is a private company limited by shares.  It is both incorporated and domiciled in England and Wales.  The address of its registered office is 33 Low Road, Keswick, Norwich, Norfolk, NR4 6TZ.
The Company's principal activity is that of architecture services.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax.
Where a service has only been partially completed at the balance sheet date, accrued income represents the value of the service provided to date based on a proportion of the total expected consideration and is included within turnover.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 




Page 4

 
HEALTH CARE DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis.

Depreciation is provided on the following basis:

Plant & machinery
-
25%
reducing balance
Fixtures & fittings
-
20%
reducing balance
Office equipment
-
25%
straight line
Computer equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
HEALTH CARE DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.11

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Plant & machinery
Fixtures & fittings
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 May 2022
1,331
1,976
2,964
6,969
13,240



At 30 April 2023

1,331
1,976
2,964
6,969
13,240



Depreciation


At 1 May 2022
961
1,253
2,948
6,178
11,340


Charge for the year on owned assets
92
144
16
476
728



At 30 April 2023

1,053
1,397
2,964
6,654
12,068



Net book value



At 30 April 2023
278
579
-
315
1,172



At 30 April 2022
370
723
16
791
1,900

Page 6

 
HEALTH CARE DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.


Debtors

2023
2022
£
£


Trade debtors
113,356
148,188

Prepayments and accrued income
84,256
95,254

197,612
243,442



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
642
4,174

Other taxation and social security
25,538
37,355

Other creditors
139,361
205,347

Accruals and deferred income
3,674
3,941

169,215
250,817



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



240 Ordinary shares shares of £1.00 each
240
240



8.


Related party transactions

At 30 April 2023, the Company owed the director £139,320 ( 2022 : £204,925 ).
This loan is interest free and included within other creditors, due within one year, in note 6 to the financial statements.

 
Page 7