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REGISTERED NUMBER: 12184180 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

BONUS SALUS LTD

BONUS SALUS LTD (REGISTERED NUMBER: 12184180)

Contents of the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BONUS SALUS LTD

Company Information
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: Mrs K Desai





REGISTERED OFFICE: Witley Post Office
Petworth Road
Witley
GU8 5LP





REGISTERED NUMBER: 12184180 (England and Wales)





ACCOUNTANTS: Owadally & King
Chartered Certified Accountants
73 Park Lane
Croydon
Surrey
CR0 1JG

BONUS SALUS LTD (REGISTERED NUMBER: 12184180)

Balance Sheet
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 65,250 73,950
Tangible assets 5 93,327 104,138
158,577 178,088

CURRENT ASSETS
Stocks 45,228 90,425
Debtors 6 247,091 138,101
Cash at bank and in hand 18,156 18,564
310,475 247,090
CREDITORS
Amounts falling due within one year 7 170,625 100,072
NET CURRENT ASSETS 139,850 147,018
TOTAL ASSETS LESS CURRENT
LIABILITIES

298,427

325,106

CREDITORS
Amounts falling due after more than one
year

8

209,962

230,611
NET ASSETS 88,465 94,495

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 88,464 94,494
88,465 94,495

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

BONUS SALUS LTD (REGISTERED NUMBER: 12184180)

Balance Sheet - continued
30 SEPTEMBER 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 director and authorised for issue on 24 September 2024 and were signed by:





Mrs K Desai - Director


BONUS SALUS LTD (REGISTERED NUMBER: 12184180)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Bonus Salus Ltd is a private company, limited by shares , registered in England and Wales. 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 2021, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery etc - 25% on cost
Fixtures and Fittings - 10% on cost

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.

BONUS SALUS LTD (REGISTERED NUMBER: 12184180)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 87,000
AMORTISATION
At 1 October 2022 13,050
Charge for year 8,700
At 30 September 2023 21,750
NET BOOK VALUE
At 30 September 2023 65,250
At 30 September 2022 73,950

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 120,173
Additions 1,787
At 30 September 2023 121,960
DEPRECIATION
At 1 October 2022 16,035
Charge for year 12,598
At 30 September 2023 28,633
NET BOOK VALUE
At 30 September 2023 93,327
At 30 September 2022 104,138

BONUS SALUS LTD (REGISTERED NUMBER: 12184180)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 247,091 138,101

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 19,090 17,997
Trade creditors 48,157 15,977
Taxation and social security 9,049 6,966
Other creditors 94,329 59,132
170,625 100,072

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 209,962 230,611

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 131,830 147,392