Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 15 February 2022 false 1 March 2023 29 February 2024 29 February 2024 13916729 Mr John Anderson Miss Kathryn Dayananda Mr John Anderson and Mrs Kathryn Dayananda true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13916729 2023-02-28 13916729 2024-02-29 13916729 2023-03-01 2024-02-29 13916729 frs-core:CurrentFinancialInstruments 2024-02-29 13916729 frs-core:Non-currentFinancialInstruments 2024-02-29 13916729 frs-core:BetweenOneFiveYears 2024-02-29 13916729 frs-core:MotorVehicles 2024-02-29 13916729 frs-core:MotorVehicles 2023-03-01 2024-02-29 13916729 frs-core:MotorVehicles 2023-02-28 13916729 frs-core:WithinOneYear 2024-02-29 13916729 frs-core:ShareCapital 2024-02-29 13916729 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 13916729 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 13916729 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 13916729 frs-bus:SmallEntities 2023-03-01 2024-02-29 13916729 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 13916729 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 13916729 frs-bus:OrdinaryShareClass2 2023-03-01 2024-02-29 13916729 frs-bus:OrdinaryShareClass2 2024-02-29 13916729 frs-bus:OrdinaryShareClass3 2023-03-01 2024-02-29 13916729 frs-bus:OrdinaryShareClass3 2024-02-29 13916729 1 2023-03-01 2024-02-29 13916729 frs-bus:Director1 2023-03-01 2024-02-29 13916729 frs-bus:Director2 2023-03-01 2024-02-29 13916729 frs-core:CurrentFinancialInstruments 2 2024-02-29 13916729 frs-countries:EnglandWales 2023-03-01 2024-02-29 13916729 2022-02-14 13916729 2023-02-28 13916729 2022-02-15 2023-02-28 13916729 frs-core:CurrentFinancialInstruments 2023-02-28 13916729 frs-core:Non-currentFinancialInstruments 2023-02-28 13916729 frs-core:BetweenOneFiveYears 2023-02-28 13916729 frs-core:WithinOneYear 2023-02-28 13916729 frs-core:ShareCapital 2023-02-28 13916729 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 13916729 frs-bus:OrdinaryShareClass2 2022-02-15 2023-02-28 13916729 frs-bus:OrdinaryShareClass3 2022-02-15 2023-02-28 13916729 frs-core:CurrentFinancialInstruments 2 2023-02-28
Registered number: 13916729
Tresaith Healthcare Limited
Unaudited Financial Statements
For The Year Ended 29 February 2024
Xeinadin South Wales & West Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13916729
29 February 2024 28 February 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,213 18,951
14,213 18,951
CURRENT ASSETS
Debtors 5 32,404 5,536
Cash at bank and in hand 7,592 3,578
39,996 9,114
Creditors: Amounts Falling Due Within One Year 6 (44,387 ) (14,596 )
NET CURRENT ASSETS (LIABILITIES) (4,391 ) (5,482 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,822 13,469
Creditors: Amounts Falling Due After More Than One Year 7 (9,290 ) (12,525 )
NET ASSETS 532 944
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 432 844
SHAREHOLDERS' FUNDS 532 944
Page 1
Page 2
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 John Anderson
Director
28/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tresaith Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13916729 . The registered office is Celtic House Caxton Place, Pentwyn, Cardiff, CF23 8HA.
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. 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:
Motor Vehicles 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
Page 3
Page 4
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 March 2023 22,917
As at 29 February 2024 22,917
Depreciation
As at 1 March 2023 3,966
Provided during the period 4,738
As at 29 February 2024 8,704
Net Book Value
As at 29 February 2024 14,213
As at 1 March 2023 18,951
5. Debtors
29 February 2024 28 February 2023
£ £
Due within one year
Trade debtors 28,952 2,673
Prepayments and accrued income 159 -
Directors' loan accounts 3,293 2,863
32,404 5,536
6. Creditors: Amounts Falling Due Within One Year
29 February 2024 28 February 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,235 2,878
Trade creditors 17,406 1,286
Corporation tax 18,258 5,759
Credit card creditor 5,488 4,378
Accrued expenses - 295
44,387 14,596
7. Creditors: Amounts Falling Due After More Than One Year
29 February 2024 28 February 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,290 12,525
Page 4
Page 5
8. Obligations Under Finance Leases and Hire Purchase
29 February 2024 28 February 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,235 2,878
Later than one year and not later than five years 9,290 12,525
12,525 15,403
12,525 15,403
9. Share Capital
29 February 2024 28 February 2023
Allotted, called up and fully paid £ £
51 Ordinary A shares of £ 1.00 each 51 51
49 Ordinary B shares of £ 1.00 each 49 49
100 100
10. Related Party Transactions
At the report date, the director owed the company £3,293 (2023: £2,863)
The company paid the director dividends of £58,000 (2023: £24,000)
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr John Anderson and Mrs Kathryn Dayananda by virtue of their ownership of 100% of the issued share capital in the company.
Page 5