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REGISTERED NUMBER: 04956062















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

DALVAIR HEALTHCARE LIMITED

DALVAIR HEALTHCARE LIMITED (REGISTERED NUMBER: 04956062)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DALVAIR HEALTHCARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: D R Dalvair
Mrs R K Dalvair





REGISTERED OFFICE: 479 Bearwood Road
Bearwood
Birmingham
West Midlands
B66 4DD





REGISTERED NUMBER: 04956062

DALVAIR HEALTHCARE LIMITED (REGISTERED NUMBER: 04956062)

BALANCE SHEET
31 AUGUST 2023

31/8/23 31/8/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,500 15,000
Tangible assets 5 12,056 13,395
19,556 28,395

CURRENT ASSETS
Stocks 6 29,866 27,569
Debtors 7 56,991 41,628
Cash at bank and in hand 114,757 162,660
201,614 231,857
CREDITORS
Amounts falling due within one year 8 219,008 255,416
NET CURRENT LIABILITIES (17,394 ) (23,559 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,162

4,836

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 10 1,162 3,836
SHAREHOLDERS' FUNDS 2,162 4,836

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DALVAIR HEALTHCARE LIMITED (REGISTERED NUMBER: 04956062)

BALANCE SHEET - continued
31 AUGUST 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2024 and were signed on its behalf by:





D R Dalvair - Director


DALVAIR HEALTHCARE LIMITED (REGISTERED NUMBER: 04956062)

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

1. STATUTORY INFORMATION

Dalvair Healthcare Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on Cost
Fixtures and fittings - 10% on reducing balance
Computer equipment - 10% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

DALVAIR HEALTHCARE LIMITED (REGISTERED NUMBER: 04956062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 150,000
AMORTISATION
At 1 September 2022 135,000
Amortisation for year 7,500
At 31 August 2023 142,500
NET BOOK VALUE
At 31 August 2023 7,500
At 31 August 2022 15,000

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 September 2022
and 31 August 2023 56,513 56,190 13,808 126,511
DEPRECIATION
At 1 September 2022 56,513 45,943 10,660 113,116
Charge for year - 1,025 314 1,339
At 31 August 2023 56,513 46,968 10,974 114,455
NET BOOK VALUE
At 31 August 2023 - 9,222 2,834 12,056
At 31 August 2022 - 10,247 3,148 13,395

6. STOCKS
31/8/23 31/8/22
£    £   
Stocks 29,866 27,569

DALVAIR HEALTHCARE LIMITED (REGISTERED NUMBER: 04956062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/23 31/8/22
£    £   
Trade debtors 42,367 31,856
VAT 14,239 9,772
Prepayments 385 -
56,991 41,628

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/23 31/8/22
£    £   
Trade creditors 71,747 49,667
Tax 11,047 12,133
Social security and other taxes 643 269
Wages control Account 4,907 5,270
Other creditors 37,210 37,210
Pension Ac. 115 51
Directors' current accounts 93,339 150,816
219,008 255,416

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/8/23 31/8/22
value: £    £   
1,000 Ordinary £1 1,000 1,000

10. RESERVES
Retained
earnings
£   

At 1 September 2022 3,836
Profit for the year 37,326
Dividends (40,000 )
At 31 August 2023 1,162

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £40,000 (2022 - £50,000) were paid to the directors .

During the year ended 31 August 2023, the Company paid a sum of £ 6,250 (2022: £6,250) as rental charges to the directors and other family members.