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REGISTERED NUMBER: 03124863 (England and Wales)








REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

HEALTHY STEP (SENSOGRAPH) LIMITED

HEALTHY STEP (SENSOGRAPH) LIMITED (REGISTERED NUMBER: 03124863)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Report of the Director 2

Balance Sheet 3

Notes to the Financial Statements 5

Chartered Certified Accountants' Report 9

HEALTHY STEP (SENSOGRAPH) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: T J Hall





SECRETARY: K S Hall





REGISTERED OFFICE: Unit E209 Warmco Industrial Estate
Manchester Road
Mossley
OLDHAM
Lancashire
OL5 9AY





REGISTERED NUMBER: 03124863 (England and Wales)





ACCOUNTANTS: Jane Cooksey Limited
15/16 Boarshurst Bus. Park,
Boarshurst Lane, Greenfield
Oldham
Lancashire
OL3 7ER

HEALTHY STEP (SENSOGRAPH) LIMITED (REGISTERED NUMBER: 03124863)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 30 JUNE 2024

The director presents his report with the financial statements of the company for the year ended 30 June 2024.

PRINCIPAL ACTIVITY
The company is involved in the design, development and distribution of medical devices, namely foot orthoses and other associated orthopaedic products.

DIRECTOR
T J Hall held office during the whole of the period from 1 July 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





K S Hall - Secretary


8 November 2024

HEALTHY STEP (SENSOGRAPH) LIMITED (REGISTERED NUMBER: 03124863)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,955 3,917
Tangible assets 5 51,333 9,194
55,288 13,111

CURRENT ASSETS
Stocks 361,357 289,588
Debtors 6 145,471 102,618
Cash at bank and in hand 259,735 305,249
766,563 697,455
CREDITORS
Amounts falling due within one year 7 98,513 103,222
NET CURRENT ASSETS 668,050 594,233
TOTAL ASSETS LESS CURRENT
LIABILITIES

723,338

607,344

CREDITORS
Amounts falling due after more than one
year

8

(21,154

)

(19,167

)

PROVISIONS FOR LIABILITIES (5,464 ) (1,793 )
NET ASSETS 696,720 586,384

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 696,620 586,284
SHAREHOLDERS' FUNDS 696,720 586,384

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 his 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.

HEALTHY STEP (SENSOGRAPH) LIMITED (REGISTERED NUMBER: 03124863)

BALANCE SHEET - 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 8 November 2024 and were signed by:





T J Hall - Director


HEALTHY STEP (SENSOGRAPH) LIMITED (REGISTERED NUMBER: 03124863)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Healthy Step (Sensograph) 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.

Research and development
Expenditure on patents is written off over 10 years. This is the time period the director expects the patents to be of benefit to the company.


Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on reducing balance, 25% on cost, 20% on cost and 10% 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

HEALTHY STEP (SENSOGRAPH) LIMITED (REGISTERED NUMBER: 03124863)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2023 17,271
Additions 929
At 30 June 2024 18,200
AMORTISATION
At 1 July 2023 13,354
Charge for year 891
At 30 June 2024 14,245
NET BOOK VALUE
At 30 June 2024 3,955
At 30 June 2023 3,917

HEALTHY STEP (SENSOGRAPH) LIMITED (REGISTERED NUMBER: 03124863)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 169,049
Additions 63,343
Disposals (12,415 )
At 30 June 2024 219,977
DEPRECIATION
At 1 July 2023 159,855
Charge for year 20,714
Eliminated on disposal (11,925 )
At 30 June 2024 168,644
NET BOOK VALUE
At 30 June 2024 51,333
At 30 June 2023 9,194

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 41,050
At 30 June 2024 41,050
DEPRECIATION
Charge for year 10,262
At 30 June 2024 10,262
NET BOOK VALUE
At 30 June 2024 30,788

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 136,568 92,882
Other debtors 7,969 8,802
144,537 101,684

HEALTHY STEP (SENSOGRAPH) LIMITED (REGISTERED NUMBER: 03124863)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. DEBTORS - continued
2024 2023
£    £   
Amounts falling due after more than one year:
Other debtors 934 934

Aggregate amounts 145,471 102,618

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 6,850 -
Trade creditors 38,971 51,145
Taxation and social security 35,003 36,872
Other creditors 7,689 5,205
98,513 103,222

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 9,167 19,167
Hire purchase contracts 11,987 -
21,154 19,167

9. RELATED PARTY DISCLOSURES

The company paid rent to Mr T J Hall amounting to £18,000 (2023 - £17,000). The rental is reviewable annually.





At the year end Mr T J Hall had a loan of £2,154 (2023 - £2,802) from the company.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
HEALTHY STEP (SENSOGRAPH) LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Healthy Step (Sensograph) Limited for the year ended 30 June 2016 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely for the director of Healthy Step (Sensograph) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Healthy Step (Sensograph) Limited and state those matters that we have agreed to state to the director of Healthy Step (Sensograph) Limited in this report in accordance with the requirements of the Association of Certified Accountants as detailed at http://accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Healthy Step (Sensograph) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Healthy Step (Sensograph) Limited. You consider that Healthy Step (Sensograph) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Healthy Step (Sensograph) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory information.






Jane Cooksey Limited
15/16 Boarshurst Bus. Park,
Boarshurst Lane, Greenfield
Oldham
Lancashire
OL3 7ER


8 November 2024