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REGISTERED NUMBER: 10258556 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Health and Wholefood Limited

Health and Wholefood Limited (Registered number: 10258556)

Contents of the Financial Statements
for the Year Ended 30 June 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Health and Wholefood Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Miss H Kennefick



REGISTERED OFFICE: 69 Hugh Road
Coventry
Warwickshire
CV3 1AB



REGISTERED NUMBER: 10258556 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: Barclays Bank Plc
Business Direct
Leicester
LE87 2BB

Health and Wholefood Limited (Registered number: 10258556)

Statement of Financial Position
30 June 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 616 10,582

CURRENT ASSETS
Stocks 2,000 13,000
Debtors 5 2,964 3,661
Cash at bank 33,757 10,539
38,721 27,200
CREDITORS
Amounts falling due within one year 6 23,562 17,708
NET CURRENT ASSETS 15,159 9,492
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,775

20,074

CREDITORS
Amounts falling due after more than one
year

7

6,096

12,746
NET ASSETS 9,679 7,328

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 9,678 7,327
SHAREHOLDERS' FUNDS 9,679 7,328

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

Health and Wholefood Limited (Registered number: 10258556)

Statement of Financial Position - continued
30 June 2024


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 19 September 2024 and were signed by:





Miss H Kennefick - Director


Health and Wholefood Limited (Registered number: 10258556)

Notes to the Financial Statements
for the Year Ended 30 June 2024


1. STATUTORY INFORMATION

Health and Wholefood Limited 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.

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 - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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 statement of financial position date.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Health and Wholefood Limited (Registered number: 10258556)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 July 2023 426 1,841 41,397 446 44,110
Additions 415 - - - 415
Disposals - - (41,397 ) - (41,397 )
At 30 June 2024 841 1,841 - 446 3,128
Depreciation
At 1 July 2023 213 1,445 31,573 297 33,528
Charge for year 210 198 - 149 557
Eliminated on disposal - - (31,573 ) - (31,573 )
At 30 June 2024 423 1,643 - 446 2,512
Net book value
At 30 June 2024 418 198 - - 616
At 30 June 2023 213 396 9,824 149 10,582

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Other debtors 2,964 3,661

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Bank loans and overdrafts 6,650 6,650
Trade creditors 401 101
Taxation and social security 11,946 8,150
Other creditors 4,565 2,807
23,562 17,708

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/6/24 30/6/23
£    £   
Bank loans 6,096 12,746