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Registered number: 12335236









EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED
 
 
COMPANY INFORMATION


Directors
Dr S M Rushbrook 
M C L Rushbrook 




Registered number
12335236



Registered office
7 The Close

Norwich

Norfolk

NR1 4DJ




Accountants
MA Partners LLP
Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ





 
EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 7


 
EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED
FOR THE YEAR ENDED 30 NOVEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of East Anglia Hepatobiliary Healthcare Limited for the year ended 30 November 2023 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of East Anglia Hepatobiliary Healthcare Limited, as a body, in accordance with the terms of our engagement letter dated 24 August 2022Our work has been undertaken solely to prepare for your approval the financial statements of East Anglia Hepatobiliary Healthcare Limited and state those matters that we have agreed to state to the Board of directors of East Anglia Hepatobiliary Healthcare Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than East Anglia Hepatobiliary Healthcare Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that East Anglia Hepatobiliary Healthcare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of East Anglia Hepatobiliary Healthcare Limited. You consider that East Anglia Hepatobiliary Healthcare Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of East Anglia Hepatobiliary Healthcare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  





MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ

30 August 2024
Page 1

 
EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED
REGISTERED NUMBER: 12335236

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
524
-

Investments
  
-
6,000

  
524
6,000

Current assets
  

Cash at bank and in hand
  
46,077
15,842

  
46,077
15,842

Creditors: amounts falling due within one year
 6 
(2,866)
(3,311)

Net current assets
  
 
 
43,211
 
 
12,531

Total assets less current liabilities
  
43,735
18,531

Provisions for liabilities
  
(100)
-

Net assets
  
43,635
18,531


Capital and reserves
  

Called up share capital 
 7 
30
30

Profit and loss account
  
43,605
18,501

  
43,635
18,531


Page 2

 
EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED
REGISTERED NUMBER: 12335236
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 August 2024.






Dr S M Rushbrook
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

The Company is a private company limited by shares. It is both incorporated and domiciled in Englandand Wales. The address of its registered office is 7 The Close, Norwich, NR1 4DJ.
The Company's principal activity is that of gastroenterology services and the Company's principal place of activity is Norwich.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover is measured at the fair value of the consideration received or receivable.  Revenue for gastroenterology and healthcare services is recognised in the period in which the services are provided. 

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 
Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date. 
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. 

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. 

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 5

 
EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
699



At 30 November 2023

699



Depreciation


Charge for the year on owned assets
175



At 30 November 2023

175



Net book value



At 30 November 2023
524


5.


Fixed asset investments





Unlisted investments

£





At 1 December 2022
6,000


Disposals
(6,000)



At 30 November 2023
-





6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
-
522

Other creditors
1,150
1,150

Accruals and deferred income
1,716
1,639

2,866
3,311


Page 6

 
EAST ANGLIA HEPATOBILIARY HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



10 A Ordinary shares of £1.00 each
10
10
10 B Ordinary shares of £1.00 each
10
10
10 C Ordinary shares of £1.00 each
10
10

30

30



8.


Related party transactions

As at 30 November 2023, the balance owed to the directors was £1,462 (2022: £1,150).

 
Page 7