2023-07-012024-06-302024-06-30false13472110BIOIDENTICAL HORMONE THERAPY LTD2024-11-0586900iso4217:GBPxbrli:pure134721102023-07-01134721102024-06-30134721102023-07-012024-06-30134721102022-07-01134721102023-06-30134721102022-07-012023-06-3013472110bus:SmallEntities2023-07-012024-06-3013472110bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3013472110bus:AbridgedAccounts2023-07-012024-06-3013472110bus:PrivateLimitedCompanyLtd2023-07-012024-06-3013472110core:WithinOneYear2024-06-3013472110core:AfterOneYear2024-06-3013472110core:WithinOneYear2023-06-3013472110core:AfterOneYear2023-06-3013472110core:ShareCapital2024-06-3013472110core:SharePremium2024-06-3013472110core:RevaluationReserve2024-06-3013472110core:OtherReservesSubtotal2024-06-3013472110core:RetainedEarningsAccumulatedLosses2024-06-3013472110core:ShareCapital2023-06-3013472110core:SharePremium2023-06-3013472110core:RevaluationReserve2023-06-3013472110core:OtherReservesSubtotal2023-06-3013472110core:RetainedEarningsAccumulatedLosses2023-06-3013472110core:LandBuildings2024-06-3013472110core:PlantMachinery2024-06-3013472110core:Vehicles2024-06-3013472110core:FurnitureFittings2024-06-3013472110core:OfficeEquipment2024-06-3013472110core:NetGoodwill2024-06-3013472110core:IntangibleAssetsOtherThanGoodwill2024-06-3013472110core:ListedExchangeTraded2024-06-3013472110core:UnlistedNon-exchangeTraded2024-06-3013472110core:LandBuildings2023-06-3013472110core:PlantMachinery2023-06-3013472110core:Vehicles2023-06-3013472110core:FurnitureFittings2023-06-3013472110core:OfficeEquipment2023-06-3013472110core:NetGoodwill2023-06-3013472110core:IntangibleAssetsOtherThanGoodwill2023-06-3013472110core:ListedExchangeTraded2023-06-3013472110core:UnlistedNon-exchangeTraded2023-06-3013472110core:LandBuildings2023-07-012024-06-3013472110core:PlantMachinery2023-07-012024-06-3013472110core:Vehicles2023-07-012024-06-3013472110core:FurnitureFittings2023-07-012024-06-3013472110core:OfficeEquipment2023-07-012024-06-3013472110core:NetGoodwill2023-07-012024-06-3013472110core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3013472110core:ListedExchangeTraded2023-07-012024-06-3013472110core:UnlistedNon-exchangeTraded2023-07-012024-06-3013472110core:MoreThanFiveYears2023-07-012024-06-3013472110core:Non-currentFinancialInstruments2024-06-3013472110core:Non-currentFinancialInstruments2023-06-3013472110dpl:CostSales2023-07-012024-06-3013472110dpl:DistributionCosts2023-07-012024-06-3013472110core:LandBuildings2023-07-012024-06-3013472110core:PlantMachinery2023-07-012024-06-3013472110core:Vehicles2023-07-012024-06-3013472110core:FurnitureFittings2023-07-012024-06-3013472110core:OfficeEquipment2023-07-012024-06-3013472110dpl:AdministrativeExpenses2023-07-012024-06-3013472110core:NetGoodwill2023-07-012024-06-3013472110core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3013472110dpl:GroupUndertakings2023-07-012024-06-3013472110dpl:ParticipatingInterests2023-07-012024-06-3013472110dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3013472110core:ListedExchangeTraded2023-07-012024-06-3013472110dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3013472110core:UnlistedNon-exchangeTraded2023-07-012024-06-3013472110dpl:CostSales2022-07-012023-06-3013472110dpl:DistributionCosts2022-07-012023-06-3013472110core:LandBuildings2022-07-012023-06-3013472110core:PlantMachinery2022-07-012023-06-3013472110core:Vehicles2022-07-012023-06-3013472110core:FurnitureFittings2022-07-012023-06-3013472110core:OfficeEquipment2022-07-012023-06-3013472110dpl:AdministrativeExpenses2022-07-012023-06-3013472110core:NetGoodwill2022-07-012023-06-3013472110core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3013472110dpl:GroupUndertakings2022-07-012023-06-3013472110dpl:ParticipatingInterests2022-07-012023-06-3013472110dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3013472110core:ListedExchangeTraded2022-07-012023-06-3013472110dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3013472110core:UnlistedNon-exchangeTraded2022-07-012023-06-3013472110core:NetGoodwill2024-06-3013472110core:IntangibleAssetsOtherThanGoodwill2024-06-3013472110core:LandBuildings2024-06-3013472110core:PlantMachinery2024-06-3013472110core:Vehicles2024-06-3013472110core:FurnitureFittings2024-06-3013472110core:OfficeEquipment2024-06-3013472110core:AfterOneYear2024-06-3013472110core:WithinOneYear2024-06-3013472110core:ListedExchangeTraded2024-06-3013472110core:UnlistedNon-exchangeTraded2024-06-3013472110core:ShareCapital2024-06-3013472110core:SharePremium2024-06-3013472110core:RevaluationReserve2024-06-3013472110core:OtherReservesSubtotal2024-06-3013472110core:RetainedEarningsAccumulatedLosses2024-06-3013472110core:NetGoodwill2023-06-3013472110core:IntangibleAssetsOtherThanGoodwill2023-06-3013472110core:LandBuildings2023-06-3013472110core:PlantMachinery2023-06-3013472110core:Vehicles2023-06-3013472110core:FurnitureFittings2023-06-3013472110core:OfficeEquipment2023-06-3013472110core:AfterOneYear2023-06-3013472110core:WithinOneYear2023-06-3013472110core:ListedExchangeTraded2023-06-3013472110core:UnlistedNon-exchangeTraded2023-06-3013472110core:ShareCapital2023-06-3013472110core:SharePremium2023-06-3013472110core:RevaluationReserve2023-06-3013472110core:OtherReservesSubtotal2023-06-3013472110core:RetainedEarningsAccumulatedLosses2023-06-3013472110core:NetGoodwill2022-07-0113472110core:IntangibleAssetsOtherThanGoodwill2022-07-0113472110core:LandBuildings2022-07-0113472110core:PlantMachinery2022-07-0113472110core:Vehicles2022-07-0113472110core:FurnitureFittings2022-07-0113472110core:OfficeEquipment2022-07-0113472110core:AfterOneYear2022-07-0113472110core:WithinOneYear2022-07-0113472110core:ListedExchangeTraded2022-07-0113472110core:UnlistedNon-exchangeTraded2022-07-0113472110core:ShareCapital2022-07-0113472110core:SharePremium2022-07-0113472110core:RevaluationReserve2022-07-0113472110core:OtherReservesSubtotal2022-07-0113472110core:RetainedEarningsAccumulatedLosses2022-07-0113472110core:AfterOneYear2023-07-012024-06-3013472110core:WithinOneYear2023-07-012024-06-3013472110core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3013472110core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3013472110core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3013472110core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3013472110core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3013472110core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3013472110core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3013472110core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3013472110core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3013472110core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3013472110core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3013472110core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3013472110core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3013472110core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3013472110core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3013472110core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3013472110core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3013472110core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3013472110core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3013472110core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3013472110core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3013472110core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3013472110core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3013472110core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3013472110core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3013472110core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3013472110core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3013472110bus:Director12023-07-012024-06-3013472110bus:Director22023-07-012024-06-3013472110bus:Director32023-07-012024-06-3013472110bus:Director42023-07-012024-06-30

BIOIDENTICAL HORMONE THERAPY LTD

Registered Number
13472110
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

BIOIDENTICAL HORMONE THERAPY LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

ANDREWS, Carol Angela
KINSELLA, Martin James
NORTON, Charlotte Mary
STANDING, David Kevin

Registered Address

Ellenborough House
Wellington Street
Cheltenham
GL50 1YD

Registered Number

13472110 (England and Wales)
BIOIDENTICAL HORMONE THERAPY LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3199-
199-
Current assets
Debtors423,73410,016
Cash at bank and on hand13,5962,084
37,33012,100
Creditors amounts falling due within one year5(149,359)(130,536)
Net current assets (liabilities)(112,029)(118,436)
Total assets less current liabilities(111,830)(118,436)
Net assets(111,830)(118,436)
Capital and reserves
Called up share capital100100
Profit and loss account(111,930)(118,536)
Shareholders' funds(111,830)(118,436)
The financial statements were approved and authorised for issue by the Board of Directors on 5 November 2024, and are signed on its behalf by:
STANDING, David Kevin
Director
Registered Company No. 13472110
BIOIDENTICAL HORMONE THERAPY LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year53
3.Tangible fixed assets

Total

£
Cost or valuation
Additions203
At 30 June 24203
Depreciation and impairment
Charge for year4
At 30 June 244
Net book value
At 30 June 24199
At 30 June 23-
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by associates and joint ventures / participating interests-8,756
Other debtors22,474-
Prepayments and accrued income1,2601,260
Total23,73410,016
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables100,789102,701
Amounts owed to related parties12,44912,449
Other creditors32,15613,722
Accrued liabilities and deferred income3,9651,664
Total149,359130,536
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Related party transactions
Intercompany balances have arisen with the following companies of which Carol Andrews, Martin Kinsella, Charlotte Norton and David Standing are directors. At the balance sheet date, loans to DCS Professional Services Ltd £Nil (2023: £25), Norton Management Consultancy Ltd £Nil (2023:-£4,230 owed to), Accordant PR £Nil (2023:£851.60 owed to) and Accordant LLP £Nil (2023: £3,650). Loans from MJK Medical Ltd £12,449 (2023:£12,449) were outstanding. The loans are interest free and repayable on demand.