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Registered Number: 01204929
England and Wales

 

 

 

HEATH SERVICE STATION (MANCHESTER) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 65,007    66,540 
65,007    66,540 
Current assets      
Stocks 9,150    9,150 
Cash at bank and in hand 686    1,213 
9,836    10,363 
Creditors: amount falling due within one year (13,707)   (10,351)
Net current assets (3,871)   12 
 
Total assets less current liabilities 61,136    66,552 
Creditors: amount falling due after more than one year (42,534)   (48,505)
Net assets 18,602    18,047 
 

Capital and reserves
     
Called up share capital 4 2,000    2,000 
Reserves 5 15,607    15,607 
Profit and loss account 995    440 
Shareholders' funds 18,602    18,047 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 17 July 2024 and were signed on its behalf by:


-------------------------------
Mr Francesco Paolo Salsiera
Director
1
General Information
Heath Service Station (Manchester) Limited is a private company, limited by shares, registered in England and Wales, registration number 01204929, registration address C/O Burton Varley Ltd Suite 3, 2nd Floor, Didsbury House 748 - 754 Wilmslow Road , Manchester, M20 2DW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 2% Straight Line
Plant and Machinery 15% Straight Line
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Total
  £   £   £   £
At 01 December 2022 88,988    2,513      91,501 
Additions     296    296 
Disposals      
At 30 November 2023 88,988    2,513    296    91,797 
Depreciation
At 01 December 2022 22,448    2,513      24,961 
Charge for year 1,779      50    1,829 
On disposals      
At 30 November 2023 24,227    2,513    50    26,790 
Net book values
Closing balance as at 30 November 2023 64,761      246    65,007 
Opening balance as at 01 December 2022 66,540        66,540 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2,000 Class A shares of £1.00 each 2,000    2,000 
2,000    2,000 

2