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Registration number: NI046078

HARRISON HEALTH LIMITED

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2024

 

HARRISON HEALTH LIMITED

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 9

 

HARRISON HEALTH LIMITED

Company Information

Directors

Mr Ronnie McAuley

Mary Mc Auley

Company secretary

Mr Ronnie McAuley

Registered office

14 Lapwing Park
Newtownards
BT23 8FL

Bankers

Santander
Glasgow
Business Banking Centre
Abbey National House
301 St Vincent Street
Glasgow
G2 5NT

Accountants

SP McKeown & Co Ltd
Chartered Certified Accountants, Registered Auditors and Tax Advisors5 Lower Catherine Street
Newry
Co Down
BT35 6BE

 

HARRISON HEALTH LIMITED

(Registration number: NI046078)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

3,609

3,596

Current assets

 

Debtors

5

52,311

83,565

Cash at bank and in hand

 

112,352

82,578

 

164,663

166,143

Creditors: Amounts falling due within one year

6

(104,612)

(12,585)

Net current assets

 

60,051

153,558

Total assets less current liabilities

 

63,660

157,154

Provisions for liabilities

(902)

(683)

Net assets

 

62,758

156,471

Capital and reserves

 

Called up share capital

7

4

4

Retained earnings

62,754

156,467

Shareholders' funds

 

62,758

156,471

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 January 2025 and signed on its behalf by:
 

.........................................
Mr Ronnie McAuley
Company secretary and director

   
     
 

HARRISON HEALTH LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
14 Lapwing Park
Newtownards
BT23 8FL

These financial statements were authorised for issue by the Board on 30 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

HARRISON HEALTH LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

20% Straight Line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

HARRISON HEALTH LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2023 - 1).

 

HARRISON HEALTH LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 May 2023

14,846

14,846

Additions

1,778

1,778

At 30 April 2024

16,624

16,624

Depreciation

At 1 May 2023

11,250

11,250

Charge for the year

1,765

1,765

At 30 April 2024

13,015

13,015

Carrying amount

At 30 April 2024

3,609

3,609

At 30 April 2023

3,596

3,596

5

Debtors

Current

2024
£

2023
£

Trade debtors

8,640

7,776

Other debtors

43,671

75,789

 

52,311

83,565

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

77

77

Taxation and social security

3,395

11,558

Accruals and deferred income

101,140

950

104,612

12,585

7

Share capital

Allotted, called up and fully paid shares

 

HARRISON HEALTH LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

2024

2023

No.

£

No.

£

Ordinary Share of £1 each

4

4

4

4

       

8

Dividends

Interim dividends paid

2024
£

2023
£

Interim dividend of £9,412.50 (2023 - £10,000.00) per each Ordinary Share

37,650

40,000

 

 

9

Related party transactions

 

HARRISON HEALTH LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Transactions with directors

2024

At 1 May 2023
£

Advances to director
£

Repayments by director
£

At 30 April 2024
£

Mr Ronnie McAuley

Director Loan repayable on Demand

(75,788)

(121,070)

153,187

(43,670)

2023

At 1 May 2022
£

Advances to director
£

Repayments by director
£

At 30 April 2023
£

Mr Ronnie McAuley

Director Loan repayable on Demand

(27,225)

(145,713)

97,150

(75,788)

 

HARRISON HEALTH LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Directors' remuneration

The directors' remuneration for the year was as follows:

2024
£

2023
£

Remuneration

12,572

10,123

In respect of the highest paid director:

2024
£

2023
£

Remuneration

12,572

10,123

Dividends paid to directors

2024
£

2023
£

Mr Ronnie McAuley

Dividends issed at 31 Dec 2023

37,650

40,000

 

 

Mary Mc Auley