1 false false false false false false false false false true false false false false false false No description of principal activity 2022-10-01 Sage Accounts Production Advanced 2021 - FRS102_2021 507 2,448 2,955 76 432 508 2,447 431 xbrli:pure xbrli:shares iso4217:GBP 12885294 2022-10-01 2023-09-30 12885294 2023-09-30 12885294 2022-09-30 12885294 2021-10-01 2022-09-30 12885294 2022-09-30 12885294 core:FurnitureFittings 2022-10-01 2023-09-30 12885294 bus:Director1 2022-10-01 2023-09-30 12885294 core:FurnitureFittings 2022-09-30 12885294 core:FurnitureFittings 2023-09-30 12885294 core:WithinOneYear 2023-09-30 12885294 core:WithinOneYear 2022-09-30 12885294 core:RetainedEarningsAccumulatedLosses 2023-09-30 12885294 core:RetainedEarningsAccumulatedLosses 2022-09-30 12885294 core:FurnitureFittings 2022-09-30 12885294 bus:Director1 2022-09-30 12885294 bus:Director1 2023-09-30 12885294 bus:Director1 2022-09-30 12885294 bus:Director1 2021-10-01 2022-09-30 12885294 bus:SmallEntities 2022-10-01 2023-09-30 12885294 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 12885294 bus:FullAccounts 2022-10-01 2023-09-30 12885294 bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 12885294 bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30
COMPANY REGISTRATION NUMBER: 12885294
HMA Health Limited
Filleted Unaudited Financial Statements
30 September 2023
HMA Health Limited
Statement of Financial Position
30 September 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
5
2,447
431
Current assets
Cash at bank and in hand
5,371
7,007
Creditors: amounts falling due within one year
6
( 10,623)
( 9,813)
------------
------------
Net current liabilities
( 5,252)
( 2,806)
------------
------------
Total assets less current liabilities
( 2,805)
( 2,375)
------------
------------
Net liabilities
( 2,805)
( 2,375)
------------
------------
Capital and reserves
Profit and loss account
( 2,805)
( 2,375)
------------
------------
Shareholder deficit
( 2,805)
( 2,375)
------------
------------
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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
HMA Health Limited
Statement of Financial Position (continued)
30 September 2023
These financial statements were approved by the board of directors and authorised for issue on 10 November 2023 , and are signed on behalf of the board by:
Ms M H Hancock
Director
Company registration number: 12885294
HMA Health Limited
Notes to the Financial Statements
Year ended 30 September 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 7, Lilyhall Business Centre, Workington, Cumbria, CA14 4HA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.
Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
-
15% reducing balance
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Tangible assets
Fixtures and fittings
Total
£
£
Cost
At 1 October 2022
507
507
Additions
2,448
2,448
------------
------------
At 30 September 2023
2,955
2,955
------------
------------
Depreciation
At 1 October 2022
76
76
Charge for the year
432
432
------------
------------
At 30 September 2023
508
508
------------
------------
Carrying amount
At 30 September 2023
2,447
2,447
------------
------------
At 30 September 2022
431
431
------------
------------
6. Creditors: amounts falling due within one year
2023
2022
£
£
Corporation tax
5,154
4,535
Other creditors
5,469
5,278
------------
------------
10,623
9,813
------------
------------
7. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2023
Balance brought forward
Advances/ (credits) to the director
Balance outstanding
£
£
£
Ms M H Hancock
( 4,538)
( 163)
( 4,701)
------------
------------
------------
2022
Balance brought forward
Advances/ (credits) to the director
Balance outstanding
£
£
£
Ms M H Hancock
( 4,538)
( 4,538)
------------
------------
------------