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Health Leads UK Ltd

Registered Number
03403833
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

Health Leads UK Ltd
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

Mr J C Doyle

Company Secretary

Mr D V Harvey

Registered Address

Unit 1 Horeb Business Park
Horeb
Llandysul
SA44 4JG

Registered Number

03403833 (England and Wales)
Health Leads UK Ltd
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets335,02441,281
Tangible assets4264,465225,368
299,489266,649
Current assets
Stocks5257,635188,510
Debtors699,563149,494
Cash at bank and on hand25,33635,816
382,534373,820
Creditors amounts falling due within one year7(223,960)(169,409)
Net current assets (liabilities)158,574204,411
Total assets less current liabilities458,063471,060
Net assets458,063471,060
Capital and reserves
Called up share capital800800
Other reserves200200
Profit and loss account457,063470,060
Shareholders' funds458,063471,060
The financial statements were approved and authorised for issue by the Director on 13 February 2025, and are signed on its behalf by:
Mr J C Doyle
Director
Registered Company No. 03403833
Health Leads UK Ltd
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets, computer software, are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery15-
Fixtures and fittings-10
Vehicles-4
Office Equipment-3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year1817
3.Intangible assets

Total

£
Cost or valuation
At 01 August 2363,089
Additions7,425
At 31 July 2470,514
Amortisation and impairment
At 01 August 2321,808
Charge for year13,682
At 31 July 2435,490
Net book value
At 31 July 2435,024
At 31 July 2341,281
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 23704,500
Additions83,936
Disposals64,409
At 31 July 24719,667
Depreciation and impairment
At 01 August 23479,132
Charge for year44,839
On disposals64,409
At 31 July 24455,203
Net book value
At 31 July 24264,465
At 31 July 23225,368
5.Stocks

2024

2023

££
Raw materials and consumables257,635188,510
Total257,635188,510
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables46,47863,510
Other debtors27,23065,930
Prepayments and accrued income25,85520,054
Total99,563149,494
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables86,37972,757
Bank borrowings and overdrafts-122
Taxation and social security67,88274,170
Other creditors1,0683,982
Accrued liabilities and deferred income68,63118,378
Total223,960169,409