HEALTH COUNSEL LIMITED |
Registered number: |
14791932 |
Balance Sheet |
as at 30 April 2024 |
|
Notes |
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|
2024 |
|
£ |
|
Fixed assets |
Intangible assets |
4 |
|
|
- |
Tangible assets |
5 |
|
|
- |
Investments |
6 |
|
|
- |
|
|
|
|
- |
|
|
Current assets |
Stocks |
|
|
- |
Debtors |
7 |
|
- |
Investments held as current assets |
8 |
|
- |
Cash at bank and in hand |
|
|
80 |
|
|
|
80 |
|
|
|
Creditors: amounts falling due within one year |
9 |
|
(411) |
|
Net current liabilities |
|
|
|
(331) |
|
|
Total assets less current liabilities |
|
|
|
(331) |
|
|
Creditors: amounts falling due after more than one year |
10 |
|
|
- |
|
Provisions for liabilities |
|
|
|
- |
|
|
Net liabilities |
|
|
|
(331) |
|
|
|
|
|
|
|
Capital and reserves |
Called up share capital |
|
|
|
100 |
Share premium |
|
|
|
- |
Revaluation reserve |
12 |
|
|
- |
Profit and loss account |
|
|
|
(431) |
|
Shareholders' funds |
|
|
|
(331) |
|
|
|
|
|
|
|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
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|
Carl Rees |
Director |
Approved by the board on 8 November 2024 |
|
HEALTH COUNSEL LIMITED |
Notes to the Accounts |
for the period from 11 April 2023 to 30 April 2024 |
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1 |
Accounting policies |
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Creditors |
|
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. |
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|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
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2 |
Exceptional items |
2024 |
|
£ |
|
|
|
|
|
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
3 |
Employees |
2024 |
|
Number |
|
|
|
Average number of persons employed by the company |
1 |
|
|
|
|
|
|
|
|
|
4 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 11 April 2023 |
- |
|
Additions |
- |
|
Disposals |
- |
|
At 30 April 2024 |
- |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 11 April 2023 |
- |
|
Provided during the period |
- |
|
On disposals |
- |
|
At 30 April 2024 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2024 |
- |
|
At 10 April 2023 |
- |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years. |
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|
5 |
Tangible fixed assets |
|
|
Land and buildings |
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
£ |
£ |
£ |
£ |
|
Cost |
|
At 11 April 2023 |
- |
|
- |
|
- |
|
- |
|
Additions |
- |
|
- |
|
- |
|
- |
|
Surplus on revaluation |
- |
|
- |
|
- |
|
- |
|
Disposals |
- |
|
- |
|
- |
|
- |
|
At 30 April 2024 |
- |
|
- |
|
- |
|
- |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 11 April 2023 |
- |
|
- |
|
- |
|
- |
|
Charge for the period |
- |
|
- |
|
- |
|
- |
|
Surplus on revaluation |
- |
|
- |
|
- |
|
- |
|
On disposals |
- |
|
- |
|
- |
|
- |
|
At 30 April 2024 |
- |
|
- |
|
- |
|
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2024 |
- |
|
- |
|
- |
|
- |
|
At 10 April 2023 |
- |
|
- |
|
- |
|
- |
|
|
|
|
|
|
|
|
|
|
|
Freehold land and buildings: |
2024 |
|
£ |
|
|
Historical cost |
- |
|
Cumulative depreciation based on historical cost |
- |
|
|
|
|
|
|
- |
|
|
[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of valuation used by them.] |
|
|
6 |
Investments |
Investments in |
subsidiary |
Other |
undertakings |
investments |
Total |
£ |
£ |
£ |
|
Cost |
|
At 11 April 2023 |
- |
|
- |
|
- |
|
Additions |
- |
|
- |
|
- |
|
Revaluation |
- |
|
- |
|
- |
|
Disposals |
- |
|
- |
|
- |
|
|
At 30 April 2024 |
- |
|
- |
|
- |
|
|
|
|
|
|
|
|
|
|
Historical cost |
|
At 11 April 2023 |
- |
|
- |
|
At 30 April 2024 |
- |
|
- |
|
|
|
|
|
|
|
|
[For revalued investments, see FRS 102 paragraphs 1AC.15, 1AC.22 and 1AC.23 for disclosures] |
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|
7 |
Debtors |
2024 |
|
£ |
|
|
|
Trade debtors |
- |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
- |
|
Deferred tax asset |
|
|
|
|
- |
|
Other debtors |
- |
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
Amounts due after more than one year included above |
- |
|
|
|
|
|
|
|
|
|
8 |
Investments held as current assets |
2024 |
|
£ |
|
|
Fair value |
|
Listed investments |
- |
|
Unlisted investments |
- |
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
Increase/(decrease) in fair value included in the profit and loss account for the period |
|
Listed investments |
- |
|
Unlisted investments |
- |
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
[For revalued investments, see FRS 102 paragraphs 1AC.22 and 1AC.23 for disclosures] |
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|
9 |
Creditors: amounts falling due within one year |
2024 |
|
£ |
|
|
|
Non-equity preference shares |
- |
|
Bank loans and overdrafts |
- |
|
Obligations under finance lease and hire purchase contracts |
- |
|
Trade creditors |
- |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
- |
|
Taxation and social security costs |
- |
|
Other creditors |
411 |
|
|
|
|
|
|
411 |
|
|
|
|
|
|
|
|
|
|
10 |
Creditors: amounts falling due after one year |
2024 |
|
£ |
|
|
|
Non-equity preference shares |
- |
|
Bank loans |
- |
|
Obligations under finance lease and hire purchase contracts |
- |
|
Trade creditors |
- |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
- |
|
Other creditors |
- |
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
|
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|
11 |
Loans |
2024 |
|
£ |
|
|
Creditors include: |
|
Amounts payable otherwise than by instalment falling due for payment after more than five years |
|
- |
|
Instalments falling due for payment after more than five years |
- |
|
|
|
|
|
|
- |
|
|
|
|
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|
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Secured bank loans |
- |
|
|
|
|
|
|
|
|
|
[Give an indication of the nature and form of the security for the bank loans] |
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|
12 |
Revaluation reserve |
2024 |
|
£ |
|
|
|
At 11 April 2023 |
- |
|
Gain on revaluation of land and buildings |
- |
|
Deferred taxation arising on the revaluation of land and buildings |
- |
|
|
At 30 April 2024 |
- |
|
|
|
|
|
|
|
|
|
|
13 |
Events after the reporting date |
|
|
|
|
14 |
Capital commitments |
2024 |
|
£ |
|
|
|
Amounts contracted for but not provided in the accounts |
- |
|
|
|
|
|
|
|
|
|
15 |
Pension commitments |
|
|
|
|
16 |
Other financial commitments |
2024 |
|
£ |
|
|
|
Total future minimum payments under non-cancellable operating leases |
|
- |
|
|
|
|
|
|
|
|
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17 |
Contingent liabilities |
|
|
|
|
18 |
Off-balance sheet arrangements |
|
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19 |
Loans to directors |
|
Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
£ |
£ |
£ |
£ |
|
[Director 1] |
|
[Loan 1] |
- |
|
- |
|
- |
|
- |
|
[Loan 2] |
- |
|
- |
|
- |
|
- |
|
|
[Director 2] |
|
[Loan 1] |
- |
|
- |
|
- |
|
- |
|
[Loan 2] |
- |
|
- |
|
- |
|
- |
|
|
[Director 3] |
|
[Loan 1] |
- |
|
- |
|
- |
|
- |
|
[Loan 2] |
- |
|
- |
|
- |
|
- |
|
|
[Director 4] |
|
[Loan 1] |
- |
|
- |
|
- |
|
- |
|
[Loan 2] |
- |
|
- |
|
- |
|
- |
|
|
[Director 5] |
|
[Loan 1] |
- |
|
- |
|
- |
|
- |
|
[Loan 2] |
- |
|
- |
|
- |
|
- |
|
|
[Director 6] |
|
[Loan 1] |
- |
|
- |
|
- |
|
- |
|
[Loan 2] |
- |
|
- |
|
- |
|
- |
|
|
[Director 7] |
|
[Loan 1] |
- |
|
- |
|
- |
|
- |
|
[Loan 2] |
- |
|
- |
|
- |
|
- |
|
|
[Director 8] |
|
[Loan 1] |
- |
|
- |
|
- |
|
- |
|
[Loan 2] |
- |
|
- |
|
- |
|
- |
|
|
[Director 9] |
|
[Loan 1] |
- |
|
- |
|
- |
|
- |
|
[Loan 2] |
- |
|
- |
|
- |
|
- |
|
|
|
- |
|
- |
|
- |
|
- |
|
|
|
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|
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|
20 |
Guarantees made by the company on behalf of directors |
|
Main terms |
Maximum |
Amount paid |
liability |
and incurred |
£ |
£ |
|
[Director 1] |
|
[Guarantee 1] |
|
- |
|
- |
|
[Guarantee 2] |
|
- |
|
- |
|
|
[Director 2] |
|
[Guarantee 1] |
|
- |
|
- |
|
[Guarantee 2] |
|
- |
|
- |
|
|
[Director 3] |
|
[Guarantee 1] |
|
- |
|
- |
|
[Guarantee 2] |
|
- |
|
- |
|
|
[Director 4] |
|
[Guarantee 1] |
|
- |
|
- |
|
[Guarantee 2] |
|
- |
|
- |
|
|
[Director 5] |
|
[Guarantee 1] |
|
- |
|
- |
|
[Guarantee 2] |
|
- |
|
- |
|
|
[Director 6] |
|
[Guarantee 1] |
|
- |
|
- |
|
[Guarantee 2] |
|
- |
|
- |
|
|
[Director 7] |
|
[Guarantee 1] |
|
- |
|
- |
|
[Guarantee 2] |
|
- |
|
- |
|
|
[Director 8] |
|
[Guarantee 1] |
|
- |
|
- |
|
[Guarantee 2] |
|
- |
|
- |
|
|
[Director 9] |
|
[Guarantee 1] |
|
- |
|
- |
|
[Guarantee 2] |
|
- |
|
- |
|
|
|
|
|
- |
|
- |
|
|
|
|
|
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21 |
Related party transactions |
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22 |
Controlling party |
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|
23 |
Other information |
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|
HEALTH COUNSEL LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
35 New England Road |
|
Ground Floor |
|
Brighton |
|
East Sussex |
|
BN1 4GG |