Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2022-11-01falseMedical surgery services88truefalse 09270782 2022-11-01 2023-10-31 09270782 2021-11-01 2022-10-31 09270782 2023-10-31 09270782 2022-10-31 09270782 c:Director2 2022-11-01 2023-10-31 09270782 d:PlantMachinery 2022-11-01 2023-10-31 09270782 d:PlantMachinery 2023-10-31 09270782 d:PlantMachinery 2022-10-31 09270782 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 09270782 d:OfficeEquipment 2022-11-01 2023-10-31 09270782 d:OfficeEquipment 2023-10-31 09270782 d:OfficeEquipment 2022-10-31 09270782 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 09270782 d:ComputerEquipment 2022-11-01 2023-10-31 09270782 d:ComputerEquipment 2023-10-31 09270782 d:ComputerEquipment 2022-10-31 09270782 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 09270782 d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 09270782 d:CurrentFinancialInstruments 2023-10-31 09270782 d:CurrentFinancialInstruments 2022-10-31 09270782 d:Non-currentFinancialInstruments 2023-10-31 09270782 d:Non-currentFinancialInstruments 2022-10-31 09270782 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 09270782 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 09270782 d:ShareCapital 2023-10-31 09270782 d:ShareCapital 2022-10-31 09270782 d:RetainedEarningsAccumulatedLosses 2023-10-31 09270782 d:RetainedEarningsAccumulatedLosses 2022-10-31 09270782 c:FRS102 2022-11-01 2023-10-31 09270782 c:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 09270782 c:FullAccounts 2022-11-01 2023-10-31 09270782 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09270782 2 2022-11-01 2023-10-31 09270782 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 09270782










HARLEY STREET HEALTHCARE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

 
HARLEY STREET HEALTHCARE LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HARLEY STREET HEALTHCARE LIMITED
FOR THE YEAR ENDED 31 OCTOBER 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 Harley Street Healthcare Limited for the year ended 31 October 2023 which comprise the Balance sheet and the related notes from the Company accounting records and from information and explanations you have given to us.
 

This report is made solely to the director of Harley Street Healthcare Limited in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Harley Street Healthcare Limited and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harley Street Healthcare Limited and its  director for our work or for this report.
 
 
It is your duty to ensure that Harley Street Healthcare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that Harley Street Healthcare 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 Harley Street Healthcare 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.







Shipleys Tax Planning
 

30 July 2024
Page 1

 
HARLEY STREET HEALTHCARE LIMITED
REGISTERED NUMBER: 09270782

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,759
890

  
1,759
890

Current assets
  

Debtors: amounts falling due after more than one year
 5 
21,377
9,700

Debtors: amounts falling due within one year
 5 
39,264
237,318

Cash at bank and in hand
 6 
458,257
298,819

  
518,898
545,837

Creditors: amounts falling due within one year
 7 
(487,202)
(565,159)

Net current assets/(liabilities)
  
 
 
31,696
 
 
(19,322)

Total assets less current liabilities
  
33,455
(18,432)

  

Net assets/(liabilities)
  
33,455
(18,432)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
33,355
(18,532)

  
33,455
(18,432)


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 by: 





Page 2

 
HARLEY STREET HEALTHCARE LIMITED
REGISTERED NUMBER: 09270782

BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023


Dr Nabil Choudhury
Director

Date: 30 July 2024

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
HARLEY STREET HEALTHCARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Harley Street Healthcare Ltd is a company domiciled in England & Wales, registration number 09270782. The registered office is Wharf House, Victoria Quays, Wharf Street, Sheffield, S2 5SY.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

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

Page 4

 
HARLEY STREET HEALTHCARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
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.

Page 5

 
HARLEY STREET HEALTHCARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
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.

 
2.11

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 8 (2022 - 8).


4.


Tangible fixed assets





Plant and machinery
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 November 2022
-
1,024
8,317
9,341


Additions
2,045
-
-
2,045



At 31 October 2023

2,045
1,024
8,317
11,386



Depreciation


At 1 November 2022
-
747
7,704
8,451


Charge for the year on owned assets
511
69
596
1,176



At 31 October 2023

511
816
8,300
9,627



Net book value



At 31 October 2023
1,534
208
17
1,759



At 31 October 2022
-
277
613
890

Page 6

 
HARLEY STREET HEALTHCARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

5.


Debtors

2023
2022
£
£

Due after more than one year

Other debtors
21,377
9,700

21,377
9,700


2023
2022
£
£

Due within one year

Amounts owed by group undertakings
5,064
206,504

Other debtors
31,218
30,814

Prepayments and accrued income
2,982
-

39,264
237,318



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
458,257
298,819

458,257
298,819



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
20,220
20,520

Corporation tax
79,774
139,703

Other taxation and social security
6,305
7,513

Other creditors
47,604
37,816

Accruals and deferred income
333,299
359,607

487,202
565,159


Page 7

 
HARLEY STREET HEALTHCARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

8.


Related party transactions

At the balance sheet date, amounts owed by group undertakings of £5,064 (2022: £206,504) and to group undertakings of £20,220 (2022: £20,520) are included in debtors and creditors accordingly.
Amounts owed to Keywi Ltd, a company owned by the director Nabil Choudhury, of £14,152 (2022: £14,752) are included in other creditors due within one year.
Amounts owed by JZC Ltd £15,768 (2022: £7,571), SLRC Ltd £1,170 (2022: £450),  Phi Phi Ltd £1,440 (2022: £720),  Relianze Group Ltd £1,560 (2022: £840), Siraan Ltd £240 (2022: £120), Mimi Inc Ltd £720 (2022: £Nil) and SSN Inc Ltd £480 (2022: £Nil), companies owned by the director Nabil Choudhury, are included in other debtors due within one year. 


9.


Controlling party

The ultimate controlling party is NCIA Holdings Ltd.


Page 8