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REGISTERED NUMBER: 07143777 (England and Wales)










DENORA HEALTHCARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






DENORA HEALTHCARE LIMITED (REGISTERED NUMBER: 07143777)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DENORA HEALTHCARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: Dr A Pandey





REGISTERED OFFICE: Cash's Business Centre
1st Floor
228 Widdrington Road
Coventry
West Midlands
CV1 4PB





REGISTERED NUMBER: 07143777 (England and Wales)





ACCOUNTANTS: Shah & Co (Accountants) Ltd
Chartered Certified Accountants
Cash's Business Centre
1st Floor
228 Widdrington Road
Coventry
West Midlands
CV1 4PB

DENORA HEALTHCARE LIMITED (REGISTERED NUMBER: 07143777)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 1,087,636 1,027,895
1,087,637 1,027,896

CURRENT ASSETS
Stocks 4,614 4,741
Debtors 6 263,318 232,957
Cash at bank and in hand 631,203 480,004
899,135 717,702
CREDITORS
Amounts falling due within one year 7 (211,397 ) (179,138 )
NET CURRENT ASSETS 687,738 538,564
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,775,375

1,566,460

PROVISIONS FOR LIABILITIES 8 (84,201 ) (35,016 )
NET ASSETS 1,691,174 1,531,444

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 9 1,691,172 1,531,442
SHAREHOLDERS' FUNDS 1,691,174 1,531,444

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

DENORA HEALTHCARE LIMITED (REGISTERED NUMBER: 07143777)

BALANCE SHEET - continued
31 MARCH 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 22 November 2024 and were signed by:





Dr A Pandey - Director


DENORA HEALTHCARE LIMITED (REGISTERED NUMBER: 07143777)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Denora Healthcare 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 10% on cost
Improvements to property - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

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.


DENORA HEALTHCARE LIMITED (REGISTERED NUMBER: 07143777)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued
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.

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 11 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 100,000
AMORTISATION
At 1 April 2023
and 31 March 2024 99,999
NET BOOK VALUE
At 31 March 2024 1
At 31 March 2023 1

DENORA HEALTHCARE LIMITED (REGISTERED NUMBER: 07143777)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 April 2023 604,938 377,788 443,116
Additions - 8,331 138,350
At 31 March 2024 604,938 386,119 581,466
DEPRECIATION
At 1 April 2023 60,494 89,683 299,281
Charge for year 60,494 38,616 56,436
At 31 March 2024 120,988 128,299 355,717
NET BOOK VALUE
At 31 March 2024 483,950 257,820 225,749
At 31 March 2023 544,444 288,105 143,835

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 24,870 - 66,946 1,517,658
Additions 2,624 101,300 2,332 252,937
At 31 March 2024 27,494 101,300 69,278 1,770,595
DEPRECIATION
At 1 April 2023 9,573 - 30,732 489,763
Charge for year 2,688 25,325 9,637 193,196
At 31 March 2024 12,261 25,325 40,369 682,959
NET BOOK VALUE
At 31 March 2024 15,233 75,975 28,909 1,087,636
At 31 March 2023 15,297 - 36,214 1,027,895

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 21,682 21,682
Other debtors 241,636 211,275
263,318 232,957

DENORA HEALTHCARE LIMITED (REGISTERED NUMBER: 07143777)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 80,805 53,121
Taxation and social security 75,802 101,351
Other creditors 54,790 24,666
211,397 179,138

8. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax
Accelerated capital allowances 84,201 35,016

Deferred
tax
£   
Balance at 1 April 2023 35,016
Increase in Provision 49,185
Balance at 31 March 2024 84,201

9. RESERVES
Retained
earnings
£   

At 1 April 2023 1,531,442
Profit for the year 199,730
Dividends (40,000 )
At 31 March 2024 1,691,172

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is an amount due to the director of £30,283 (2023: £18,489). This loan is interest free and repayable on demand.

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £40,000 (2023 - £60,000) were paid to the director .

12. ULTIMATE CONTROLLING PARTY

The controlling party is Dr A Pandey.