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Registration number: 11486993

Delamere Health Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2024

 

Delamere Health Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

Delamere Health Limited

Company Information

Director

MC Preston

Registered office

11 Riverview
Embankment Business Park
Vale Road
Heaton Mersey
Stockport
Cheshire

Bankers

Barclays
Leicester
LE87 2BB

Accountants

McKellens Limited
Chartered Accountants
11 Riverview
Embankment Business Park
Vale Road
Heaton Mersey
Stockport
SK4 3GN

 

Delamere Health Limited

(Registration number: 11486993)
Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

190,312

181,389

Current assets

 

Stocks

5

1,550

1,550

Debtors

6

159,603

1,051,182

Cash at bank and in hand

 

731,678

663,492

 

892,831

1,716,224

Creditors: Amounts falling due within one year

7

(481,770)

(526,716)

Net current assets

 

411,061

1,189,508

Total assets less current liabilities

 

601,373

1,370,897

Provisions for liabilities

(34,997)

(41,995)

Net assets

 

566,376

1,328,902

capital and reserves

 

Called up share capital

100

100

Profit and loss account

566,276

1,328,802

Shareholders' funds

 

566,376

1,328,902

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 August 2024
 

.........................................
MC Preston
Director

   
     
 

Delamere Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
11 Riverview
Embankment Business Park
Vale Road
Heaton Mersey
Stockport
Cheshire
SK4 3GN

The principal place of business is:
Forest Road
Cuddington
Cheshire
CW8 2EH

These financial statements were authorised for issue by the director on 14 August 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Delamere Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

33% pa on a reducing balance basis

Equipment

33% pa on a reducing balance basis

Computer equipment

33% pa on a reducing balance basis

Improvements to landlord's property

33% pa on a reducing balance basis

Motor vehicles

33% pa on a reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Delamere Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at cost.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 47 (2023 - 46).

 

Delamere Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

4

Tangible assets

Improvements
to Landlord's premises
£

Fixtures and fittings
 £

Motor vehicles
 £

Equipment
 £

Computer equipment
£

Total
£

Cost or valuation

At 1 April 2023

30,798

402,636

10,000

90,443

63,851

597,728

Additions

-

7,437

44,980

6,320

23,730

82,467

Disposals

-

-

(20,000)

-

-

(20,000)

At 31 March 2024

30,798

410,073

34,980

96,763

87,581

660,195

Depreciation

At 1 April 2023

17,390

291,971

6,650

58,114

42,214

416,339

Charge for the year

4,425

38,974

3,397

12,543

9,348

68,687

Eliminated on disposal

-

-

(15,143)

-

-

(15,143)

At 31 March 2024

21,815

330,945

(5,096)

70,657

51,562

469,883

Carrying amount

At 31 March 2024

8,983

79,128

40,076

26,106

36,019

190,312

At 31 March 2023

13,408

110,665

3,350

32,329

21,637

181,389

 

Delamere Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

5

Stocks

2024
£

2023
£

Other inventories

1,550

1,550

6

Debtors

Note

2024
£

2023
£

Trade debtors

 

35,531

84,016

Amounts owed by related parties

-

918,750

Prepayments

 

67,985

34,416

Other debtors

 

56,087

14,000

   

159,603

1,051,182

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

105,204

63,229

Taxation and social security

30,204

4

Accruals and deferred income

161,559

273,304

Other creditors

184,803

190,179

481,770

526,716