Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 08957367 Mrs Helen Cohen Mr Alvin Cohen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08957367 2023-03-31 08957367 2024-03-31 08957367 2023-04-01 2024-03-31 08957367 frs-core:CurrentFinancialInstruments 2024-03-31 08957367 frs-core:FurnitureFittings 2024-03-31 08957367 frs-core:FurnitureFittings 2023-04-01 2024-03-31 08957367 frs-core:FurnitureFittings 2023-03-31 08957367 frs-core:ShareCapital 2024-03-31 08957367 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08957367 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08957367 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 08957367 frs-bus:SmallEntities 2023-04-01 2024-03-31 08957367 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08957367 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 08957367 frs-core:ListedExchangeTraded 2024-03-31 08957367 frs-core:ListedExchangeTraded 2023-03-31 08957367 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 08957367 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-03-31 08957367 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 08957367 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08957367 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 08957367 frs-bus:Director1 2023-04-01 2024-03-31 08957367 frs-bus:Director2 2023-04-01 2024-03-31 08957367 frs-countries:EnglandWales 2023-04-01 2024-03-31 08957367 2022-03-31 08957367 2023-03-31 08957367 2022-04-01 2023-03-31 08957367 frs-core:CurrentFinancialInstruments 2023-03-31 08957367 frs-core:ShareCapital 2023-03-31 08957367 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 08957367
HC Pharma Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
N L Tuchband & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08957367
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,102 1,469
Investments 5 350,000 270,000
351,102 271,469
CURRENT ASSETS
Debtors 6 18,513 20,790
Cash at bank and in hand 74,374 74,597
92,887 95,387
Creditors: Amounts Falling Due Within One Year 7 (43,514 ) (36,710 )
NET CURRENT ASSETS (LIABILITIES) 49,373 58,677
TOTAL ASSETS LESS CURRENT LIABILITIES 400,475 330,146
NET ASSETS 400,475 330,146
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 400,473 330,144
SHAREHOLDERS' FUNDS 400,475 330,146
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Helen Cohen
Director
01/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HC Pharma Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08957367 . The registered office is 8 Dukes Wood Drive, Gerrards Cross, Buckinghamshire, SL9 7LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The corporation liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2023 7,678
As at 31 March 2024 7,678
Depreciation
As at 1 April 2023 6,209
Provided during the period 367
As at 31 March 2024 6,576
Net Book Value
As at 31 March 2024 1,102
As at 1 April 2023 1,469
Page 3
Page 4
5. Investments
Listed
£
Cost
As at 1 April 2023 270,000
Additions 80,000
As at 31 March 2024 350,000
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 350,000
As at 1 April 2023 270,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,513 20,790
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 31,600 32,792
Other taxes and social security 1,103 959
Accruals and deferred income 2,001 1,850
Directors' loan accounts 8,810 1,109
43,514 36,710
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4