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Registered number: 10438570
Littleover Healthcare UK LTD
Unaudited Financial Statements
For The Year Ended 30 April 2024
AWR Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10438570
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 878,272 235,082
Tangible Assets 5 65,556 78,581
943,828 313,663
CURRENT ASSETS
Stocks 6 52,261 47,196
Debtors 7 250,702 126,014
Cash at bank and in hand 515,387 345,722
818,350 518,932
Creditors: Amounts Falling Due Within One Year 8 (403,409 ) (304,382 )
NET CURRENT ASSETS (LIABILITIES) 414,941 214,550
TOTAL ASSETS LESS CURRENT LIABILITIES 1,358,769 528,213
Creditors: Amounts Falling Due After More Than One Year 9 (996,440 ) (323,545 )
NET ASSETS 362,329 204,668
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 362,328 204,667
SHAREHOLDERS' FUNDS 362,329 204,668
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Shahid Hussain
Director
20/01/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Littleover Healthcare UK LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10438570 . The registered office is 562 Burton Road, Littleover, Derby, England, DE23 6DF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 12 Years
Plant & Machinery 25% Straight line
Motor Vehicles 20% Straight line
Fixtures & Fittings 15% Straight line
Computer Equipment 25% Staight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2023: 7)
17 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 309,998
Additions 734,571
As at 30 April 2024 1,044,569
Amortisation
As at 1 May 2023 74,916
Provided during the period 91,381
As at 30 April 2024 166,297
Net Book Value
As at 30 April 2024 878,272
As at 1 May 2023 235,082
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2023 9,311 7,237 53,280 3,002
Additions - 1,858 - 3,083
As at 30 April 2024 9,311 9,095 53,280 6,085
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 May 2023 1,875 1,296 1,776 2,101
Provided during the period 776 2,111 10,656 857
As at 30 April 2024 2,651 3,407 12,432 2,958
Net Book Value
As at 30 April 2024 6,660 5,688 40,848 3,127
As at 1 May 2023 7,436 5,941 51,504 901
Computer Equipment Total
£ £
Cost
As at 1 May 2023 14,605 87,435
Additions - 4,941
As at 30 April 2024 14,605 92,376
Depreciation
As at 1 May 2023 1,806 8,854
Provided during the period 3,566 17,966
As at 30 April 2024 5,372 26,820
Net Book Value
As at 30 April 2024 9,233 65,556
As at 1 May 2023 12,799 78,581
6. Stocks
30 April 2024 30 April 2023
£ £
Stock 52,261 47,196
7. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Trade debtors 215,873 66,570
Prepayments and accrued income 2,432 1,239
Other debtors 7,434 44,050
VAT 24,963 14,155
250,702 126,014
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Trade creditors 308,894 165,455
Other loans 1,250 1,250
Corporation tax 87,355 22,541
Other taxes and social security 3,267 2,628
Net wages 1,396 12,829
Other creditors 683 -
Accruals and deferred income 204 1,843
Director's loan account 360 97,836
403,409 304,382
9. Creditors: Amounts Falling Due After More Than One Year
30 April 2024 30 April 2023
£ £
Bank loans 996,440 323,545
10. Share Capital
30 April 2024 30 April 2023
£ £
Allotted, Called up and fully paid 1 1
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:  Rent payvale under the lease until the first break clause dates.
30 April 2024 30 April 2023
£ £
Not later than one year 23,780 12,780
Later than one year and not later than five years 98,381 41,535
122,161 54,315
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