B HEALTHY LIMITED

Company Registration Number:
07538294 (England and Wales)

Unaudited abridged accounts for the year ended 29 February 2024

Period of accounts

Start date: 01 March 2023

End date: 29 February 2024

B HEALTHY LIMITED

Contents of the Financial Statements

for the Period Ended 29 February 2024

Balance sheet
Notes

B HEALTHY LIMITED

Balance sheet

As at 29 February 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 60,921 48,456
Total fixed assets: 60,921 48,456
Current assets
Stocks: 857,416 494,449
Debtors:   1,784,676 1,342,254
Cash at bank and in hand: 58,135 139,757
Total current assets: 2,700,227 1,976,460
Creditors: amounts falling due within one year:   (1,025,631) (442,182)
Net current assets (liabilities): 1,674,596 1,534,278
Total assets less current liabilities: 1,735,517 1,582,734
Creditors: amounts falling due after more than one year:   (939,098) (1,101,448)
Total net assets (liabilities): 796,419 481,286
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 796,319 481,186
Shareholders funds: 796,419 481,286

The notes form part of these financial statements

B HEALTHY LIMITED

Balance sheet statements

For the year ending 29 February 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 21 February 2025
and signed on behalf of the board by:

Name: K Mansouri
Status: Director

The notes form part of these financial statements

B HEALTHY LIMITED

Notes to the Financial Statements

for the Period Ended 29 February 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Tangible fixed assets and depreciation policy

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, over its expected useful life, as follows: Plant & Machinery at 20% Reducing Balance Motor Vehicles at 20% Reducing Balance

Valuation and information policy

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

B HEALTHY LIMITED

Notes to the Financial Statements

for the Period Ended 29 February 2024

2. Employees

2024 2023
Average number of employees during the period 17 14

B HEALTHY LIMITED

Notes to the Financial Statements

for the Period Ended 29 February 2024

3. Tangible Assets

Total
Cost £
At 01 March 2023 114,831
Additions 34,980
Disposals (24,207)
At 29 February 2024 125,604
Depreciation
At 01 March 2023 66,375
Charge for year 16,687
On disposals (18,379)
At 29 February 2024 64,683
Net book value
At 29 February 2024 60,921
At 28 February 2023 48,456