2022-12-012023-11-302023-11-30false07832555SWISS HEALTH LIMITED2024-08-30iso4217:GBPxbrli:pure078325552022-12-01078325552023-11-30078325552022-12-012023-11-30078325552021-12-01078325552022-11-30078325552021-12-012022-11-3007832555bus:SmallEntities2022-12-012023-11-3007832555bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3007832555bus:AbridgedAccounts2022-12-012023-11-3007832555bus:PrivateLimitedCompanyLtd2022-12-012023-11-3007832555core:WithinOneYear2023-11-3007832555core:AfterOneYear2023-11-3007832555core:WithinOneYear2022-11-3007832555core:AfterOneYear2022-11-3007832555core:ShareCapital2023-11-3007832555core:SharePremium2023-11-3007832555core:RevaluationReserve2023-11-3007832555core:OtherReservesSubtotal2023-11-3007832555core:RetainedEarningsAccumulatedLosses2023-11-3007832555core:ShareCapital2022-11-3007832555core:SharePremium2022-11-3007832555core:RevaluationReserve2022-11-3007832555core:OtherReservesSubtotal2022-11-3007832555core:RetainedEarningsAccumulatedLosses2022-11-3007832555core:LandBuildings2023-11-3007832555core:PlantMachinery2023-11-3007832555core:Vehicles2023-11-3007832555core:FurnitureFittings2023-11-3007832555core:OfficeEquipment2023-11-3007832555core:NetGoodwill2023-11-3007832555core:IntangibleAssetsOtherThanGoodwill2023-11-3007832555core:ListedExchangeTraded2023-11-3007832555core:UnlistedNon-exchangeTraded2023-11-3007832555core:LandBuildings2022-11-3007832555core:PlantMachinery2022-11-3007832555core:Vehicles2022-11-3007832555core:FurnitureFittings2022-11-3007832555core:OfficeEquipment2022-11-3007832555core:NetGoodwill2022-11-3007832555core:IntangibleAssetsOtherThanGoodwill2022-11-3007832555core:ListedExchangeTraded2022-11-3007832555core:UnlistedNon-exchangeTraded2022-11-3007832555core:LandBuildings2022-12-012023-11-3007832555core:PlantMachinery2022-12-012023-11-3007832555core:Vehicles2022-12-012023-11-3007832555core:FurnitureFittings2022-12-012023-11-3007832555core:OfficeEquipment2022-12-012023-11-3007832555core:NetGoodwill2022-12-012023-11-3007832555core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3007832555core:ListedExchangeTraded2022-12-012023-11-3007832555core:UnlistedNon-exchangeTraded2022-12-012023-11-3007832555core:MoreThanFiveYears2022-12-012023-11-3007832555core:Non-currentFinancialInstruments2023-11-3007832555core:Non-currentFinancialInstruments2022-11-3007832555dpl:CostSales2022-12-012023-11-3007832555dpl:DistributionCosts2022-12-012023-11-3007832555core:LandBuildings2022-12-012023-11-3007832555core:PlantMachinery2022-12-012023-11-3007832555core:Vehicles2022-12-012023-11-3007832555core:FurnitureFittings2022-12-012023-11-3007832555core:OfficeEquipment2022-12-012023-11-3007832555dpl:AdministrativeExpenses2022-12-012023-11-3007832555core:NetGoodwill2022-12-012023-11-3007832555core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3007832555dpl:GroupUndertakings2022-12-012023-11-3007832555dpl:ParticipatingInterests2022-12-012023-11-3007832555dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3007832555core:ListedExchangeTraded2022-12-012023-11-3007832555dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3007832555core:UnlistedNon-exchangeTraded2022-12-012023-11-3007832555dpl:CostSales2021-12-012022-11-3007832555dpl:DistributionCosts2021-12-012022-11-3007832555core:LandBuildings2021-12-012022-11-3007832555core:PlantMachinery2021-12-012022-11-3007832555core:Vehicles2021-12-012022-11-3007832555core:FurnitureFittings2021-12-012022-11-3007832555core:OfficeEquipment2021-12-012022-11-3007832555dpl:AdministrativeExpenses2021-12-012022-11-3007832555core:NetGoodwill2021-12-012022-11-3007832555core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3007832555dpl:GroupUndertakings2021-12-012022-11-3007832555dpl:ParticipatingInterests2021-12-012022-11-3007832555dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3007832555core:ListedExchangeTraded2021-12-012022-11-3007832555dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3007832555core:UnlistedNon-exchangeTraded2021-12-012022-11-3007832555core:NetGoodwill2023-11-3007832555core:IntangibleAssetsOtherThanGoodwill2023-11-3007832555core:LandBuildings2023-11-3007832555core:PlantMachinery2023-11-3007832555core:Vehicles2023-11-3007832555core:FurnitureFittings2023-11-3007832555core:OfficeEquipment2023-11-3007832555core:AfterOneYear2023-11-3007832555core:WithinOneYear2023-11-3007832555core:ListedExchangeTraded2023-11-3007832555core:UnlistedNon-exchangeTraded2023-11-3007832555core:ShareCapital2023-11-3007832555core:SharePremium2023-11-3007832555core:RevaluationReserve2023-11-3007832555core:OtherReservesSubtotal2023-11-3007832555core:RetainedEarningsAccumulatedLosses2023-11-3007832555core:NetGoodwill2022-11-3007832555core:IntangibleAssetsOtherThanGoodwill2022-11-3007832555core:LandBuildings2022-11-3007832555core:PlantMachinery2022-11-3007832555core:Vehicles2022-11-3007832555core:FurnitureFittings2022-11-3007832555core:OfficeEquipment2022-11-3007832555core:AfterOneYear2022-11-3007832555core:WithinOneYear2022-11-3007832555core:ListedExchangeTraded2022-11-3007832555core:UnlistedNon-exchangeTraded2022-11-3007832555core:ShareCapital2022-11-3007832555core:SharePremium2022-11-3007832555core:RevaluationReserve2022-11-3007832555core:OtherReservesSubtotal2022-11-3007832555core:RetainedEarningsAccumulatedLosses2022-11-3007832555core:NetGoodwill2021-12-0107832555core:IntangibleAssetsOtherThanGoodwill2021-12-0107832555core:LandBuildings2021-12-0107832555core:PlantMachinery2021-12-0107832555core:Vehicles2021-12-0107832555core:FurnitureFittings2021-12-0107832555core:OfficeEquipment2021-12-0107832555core:AfterOneYear2021-12-0107832555core:WithinOneYear2021-12-0107832555core:ListedExchangeTraded2021-12-0107832555core:UnlistedNon-exchangeTraded2021-12-0107832555core:ShareCapital2021-12-0107832555core:SharePremium2021-12-0107832555core:RevaluationReserve2021-12-0107832555core:OtherReservesSubtotal2021-12-0107832555core:RetainedEarningsAccumulatedLosses2021-12-0107832555core:AfterOneYear2022-12-012023-11-3007832555core:WithinOneYear2022-12-012023-11-3007832555core:Non-currentFinancialInstrumentscore:CostValuation2022-12-012023-11-3007832555core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-012023-11-3007832555core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-012023-11-3007832555core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-012023-11-3007832555core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-012023-11-3007832555core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-012023-11-3007832555core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3007832555core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3007832555core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3007832555core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3007832555core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3007832555core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3007832555core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3007832555core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3007832555core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3007832555core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3007832555core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3007832555core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3007832555core:Non-currentFinancialInstrumentscore:CostValuation2022-11-3007832555core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-3007832555core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-3007832555core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-3007832555core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-3007832555core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-3007832555core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-3007832555core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-3007832555core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-3007832555bus:Director12022-12-012023-11-30

SWISS HEALTH LIMITED

Registered Number
07832555
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

SWISS HEALTH LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

WINDEBANK, Richard Mcmaster

Registered Address

Trinder House Free Street
Bishop's Waltham
Southampton
SO32 1EE

Registered Number

07832555 (England and Wales)
SWISS HEALTH LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets33,7503,750
Tangible assets46,800-
10,5503,750
Current assets
Debtors22,75918,737
Cash at bank and on hand16,9933,263
39,75222,000
Creditors amounts falling due within one year5(20,071)(56,218)
Net current assets (liabilities)19,681(34,218)
Total assets less current liabilities30,231(30,468)
Creditors amounts falling due after one year(57,860)(100)
Net assets(27,629)(30,568)
Capital and reserves
Called up share capital22
Profit and loss account(27,631)(30,570)
Shareholders' funds(27,629)(30,568)
The financial statements were approved and authorised for issue by the Director on 30 August 2024, and are signed on its behalf by:
WINDEBANK, Richard Mcmaster
Director
Registered Company No. 07832555
SWISS HEALTH LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
The financial statements have been prepared on a going concern basis, which assumes that the Company will continue its operations for the foreseeable future and will be able to meet its obligations and commitments as they fall due. The Directors have assessed the Company's ability to continue as a going concern, taking into consideration the Company's financial position, cash flows, and available resources. The assessment included a review of current performance, future projections, and potential risks and uncertainties that could impact the Company's operations. Based on the assessment, the Directors are of the opinion that, at the date of these financial statements, there are reasonable grounds to believe that the Company will be able to continue its operations for the foreseeable future.
Turnover policy
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.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20232022
Average number of employees during the year22
3.Intangible assets

Total

£
Cost or valuation
At 01 December 225,000
At 30 November 235,000
Amortisation and impairment
At 01 December 221,250
At 30 November 231,250
Net book value
At 30 November 233,750
At 30 November 223,750
4.Tangible fixed assets

Total

£
Cost or valuation
Additions8,287
At 30 November 238,287
Depreciation and impairment
Charge for year3,517
Other adjustments(2,030)
At 30 November 231,488
Net book value
At 30 November 236,800
At 30 November 22-
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables10,44618,834
Bank borrowings and overdrafts9,62537,125
Taxation and social security-259
Total20,07156,218
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.