Registered number
05848896
Alissa Healthcare Research Limited
Unaudited Filleted Accounts
30 November 2023
Alissa Healthcare Research Limited
Registered number: 05848896
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 223,490 -
Tangible assets 4 68,848 29,434
292,338 29,434
Current assets
Stocks 1,654,206 1,702,286
Debtors 5 7,754,609 6,619,542
Cash at bank and in hand 1,325,004 1,272,652
10,733,819 9,594,480
Creditors: amounts falling due within one year 6 (1,064,928) (749,630)
Net current assets 9,668,891 8,844,850
Total assets less current liabilities 9,961,229 8,874,284
Creditors: amounts falling due after more than one year 7 (351,369) (306,965)
Provisions for liabilities (969) (969)
Net assets 9,608,891 8,566,350
Capital and reserves
Called up share capital 108,100 108,100
Profit and loss account 9,500,791 8,458,250
Shareholders' funds 9,608,891 8,566,350
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R. Davies
Director
Approved by the board on 31 July 2024
Alissa Healthcare Research Limited
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Motor vehicles 25% reducing balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 9 9
3 Intangible fixed assets £
Intangible assets:
Cost
Additions 248,322
At 30 November 2023 248,322
Amortisation
Provided during the year 24,832
At 30 November 2023 24,832
Net book value
At 30 November 2023 223,490
Intangibles are being written off in equal annual instalments over its estimated economic life of 10 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2022 221,648 22,600 244,248
Additions 1,279 61,085 62,364
At 30 November 2023 222,927 83,685 306,612
Depreciation
At 1 December 2022 190,585 24,229 214,814
Charge for the year 8,086 14,864 22,950
At 30 November 2023 198,671 39,093 237,764
Net book value
At 30 November 2023 24,256 44,592 68,848
At 30 November 2022 31,063 (1,629) 29,434
5 Debtors 2023 2022
£ £
Trade debtors 1,896,927 1,731,260
Other debtors 5,857,682 4,888,282
7,754,609 6,619,542
6 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 462,573 253,380
Taxation and social security costs 545,737 435,294
Other creditors 56,618 60,956
1,064,928 749,630
7 Creditors: amounts falling due after one year 2023 2022
£ £
Amounts owed to group undertakings and undertakings in which the company has a participating interest 351,369 306,965
8 Controlling party
The parent company of Alissa Healthcare Research Ltd is Alissa Healthcare Holdings Ltd and its registered address is Unit 5 Fulcrum 1 Solent Way, Whiteley, Fareham, PO15 7FEJ.
9 Related party
Included within other debtors is an amount due from directors relating to an overdrawn directors loan account.
Opening Advances Repayments Closing
£ £ £ £
Mr R. Davies 3,716,586 250,510 - 3,967,096
10 Other information
Alissa Healthcare Research Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 5 Fulcrum 1
Solent Way
Whiteley
Fareham
PO15 7FE
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