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Company Registration No. 11154831 (England and Wales)
Dreamhealth Plus Ltd Unaudited accounts for the year ended 31 January 2024
Dreamhealth Plus Ltd Unaudited accounts Contents
Page
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Dreamhealth Plus Ltd Company Information for the year ended 31 January 2024
Director
Yonggang Hu
Company Number
11154831 (England and Wales)
Registered Office
56 Barnfield Road Edgware HA8 0BA
Accountants
Anthony Daniel Associates Ltd 10 Julian Place London E14 3AT
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Dreamhealth Plus Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,560 
379 
Current assets
Inventories
1,254 
4,250 
Cash at bank and in hand
19,403 
12,157 
20,657 
16,407 
Creditors: amounts falling due within one year
(19,160)
(19,123)
Net current assets/(liabilities)
1,497 
(2,716)
Net assets/(liabilities)
3,057 
(2,337)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,957 
(2,437)
Shareholders' funds
3,057 
(2,337)
For the year ending 31 January 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 October 2024 and were signed on its behalf by
Yonggang Hu Director Company Registration No. 11154831
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Dreamhealth Plus Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Dreamhealth Plus Ltd is a private company, limited by shares, registered in England and Wales, registration number 11154831. The registered office is 56 Barnfield Road, Edgware, HA8 0BA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
These accounts have been prepared on the going concern basis, on the understanding that the director and shareholders will continue to financially support the company during this uncertain period.
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Dreamhealth Plus Ltd Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 February 2023
672 
Additions
1,315 
At 31 January 2024
1,987 
Depreciation
At 1 February 2023
293 
Charge for the year
134 
At 31 January 2024
427 
Net book value
At 31 January 2024
1,560 
At 31 January 2023
379 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
673 
288 
Other creditors
18,476 
19,448 
Loans from directors
(863)
(1,213)
Accruals
874 
600 
19,160 
19,123 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Average number of employees
During the year the average number of employees was 2 (2023: 3).
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