Caseware UK (AP4) 2024.0.164 2024.0.164 2021-08-312021-08-31trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Dispensing chemist2020-09-01false1717truefalse 06973505 2020-09-01 2021-08-31 06973505 2019-09-01 2020-08-31 06973505 2021-08-31 06973505 2020-08-31 06973505 c:Director1 2020-09-01 2021-08-31 06973505 d:MotorVehicles 2020-09-01 2021-08-31 06973505 d:MotorVehicles 2021-08-31 06973505 d:MotorVehicles 2020-08-31 06973505 d:MotorVehicles d:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 06973505 d:FurnitureFittings 2020-09-01 2021-08-31 06973505 d:FurnitureFittings 2021-08-31 06973505 d:FurnitureFittings 2020-08-31 06973505 d:FurnitureFittings d:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 06973505 d:OfficeEquipment 2020-09-01 2021-08-31 06973505 d:OfficeEquipment 2021-08-31 06973505 d:OfficeEquipment 2020-08-31 06973505 d:OfficeEquipment d:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 06973505 d:ComputerEquipment 2020-09-01 2021-08-31 06973505 d:ComputerEquipment 2021-08-31 06973505 d:ComputerEquipment 2020-08-31 06973505 d:ComputerEquipment d:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 06973505 d:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 06973505 d:Goodwill 2020-09-01 2021-08-31 06973505 d:Goodwill 2021-08-31 06973505 d:Goodwill 2020-08-31 06973505 d:CurrentFinancialInstruments 2021-08-31 06973505 d:CurrentFinancialInstruments 2020-08-31 06973505 d:Non-currentFinancialInstruments 2021-08-31 06973505 d:Non-currentFinancialInstruments 2020-08-31 06973505 d:CurrentFinancialInstruments d:WithinOneYear 2021-08-31 06973505 d:CurrentFinancialInstruments d:WithinOneYear 2020-08-31 06973505 d:Non-currentFinancialInstruments d:AfterOneYear 2021-08-31 06973505 d:Non-currentFinancialInstruments d:AfterOneYear 2020-08-31 06973505 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2021-08-31 06973505 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2020-08-31 06973505 d:ShareCapital 2021-08-31 06973505 d:ShareCapital 2020-08-31 06973505 d:RetainedEarningsAccumulatedLosses 2021-08-31 06973505 d:RetainedEarningsAccumulatedLosses 2020-08-31 06973505 c:FRS102 2020-09-01 2021-08-31 06973505 c:AuditExemptWithAccountantsReport 2020-09-01 2021-08-31 06973505 c:FullAccounts 2020-09-01 2021-08-31 06973505 c:PrivateLimitedCompanyLtd 2020-09-01 2021-08-31 06973505 2 2020-09-01 2021-08-31 06973505 6 2020-09-01 2021-08-31 06973505 e:PoundSterling 2020-09-01 2021-08-31 iso4217:GBP xbrli:pure

Registered number: 06973505










CALDERDALE HEALTH FOCUS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2021

 
CALDERDALE HEALTH FOCUS LTD
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OFCALDERDALE HEALTH FOCUS LTD
FOR THE YEAR ENDED 31 AUGUST 2021

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Calderdale Health Focus Ltd for the year ended 31 August 2021 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us.
 

This report is made solely to the director of Calderdale Health Focus Ltd in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Calderdale Health Focus Ltd and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Calderdale Health Focus Ltd and its  director for our work or for this report.
 
 
It is your duty to ensure that Calderdale Health Focus Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that Calderdale Health Focus Ltd is exempt from the statutory audit requirement for the year.
 
 
We have not been instructed to carry out an audit or review of the financial statements of Calderdale Health Focus Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.





Shipleys Tax Planning

4 March 2025
Page 1

 
CALDERDALE HEALTH FOCUS LTD
REGISTERED NUMBER: 06973505

BALANCE SHEET
AS AT 31 AUGUST 2021

2021
2020
Note
£
£

Fixed assets
  

Tangible assets
 6 
14,641
1,957

Investments
 7 
587,925
587,925

  
602,566
589,882

Current assets
  

Stocks
  
12,200
10,100

Debtors: amounts falling due within one year
 8 
355,279
664,093

Cash at bank and in hand
 9 
340,961
104,117

  
708,440
778,310

Creditors: amounts falling due within one year
 10 
(215,438)
(249,010)

Net current assets
  
 
 
493,002
 
 
529,300

Total assets less current liabilities
  
1,095,568
1,119,182

Creditors: amounts falling due after more than one year
 11 
(353,820)
(376,749)

  

Net assets
  
741,748
742,433


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
741,548
742,233

  
741,748
742,433


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 March 2025.

Page 2

 
CALDERDALE HEALTH FOCUS LTD
REGISTERED NUMBER: 06973505

BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2021




Qamar Ayub
Director

The notes on pages 4 to 11 form part of these financial statements.

Page 3

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

1.


General information

Calderdale Health Focus Ltd is a company domiciled in England & Wales, registration number 06973505. The registered office is 210-212 Kings Cross Road, Halifax, West Yorkshire, HX1 3JP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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


Page 5

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

2.Accounting policies (continued)

 
2.9

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25% straight line
Fixtures & fittings
-
20% straight line
Office equipment
-
20% straight line
Computer equipment
-
33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.11

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 6

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

2.Accounting policies (continued)

 
2.12

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.13

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.14

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.15

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.16

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 17 (2020 - 17).


4.


Dividends

2021
2020
£
£


Dividends paid on equity capital
81,400
150,000

81,400
150,000

Page 7

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

5.


Intangible assets




Goodwill

£



Cost


At 1 September 2020
947,996



At 31 August 2021

947,996



Amortisation


At 1 September 2020
947,996



At 31 August 2021

947,996



Net book value



At 31 August 2021
-



At 31 August 2020
-



Page 8

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

6.


Tangible fixed assets





Motor vehicles
Fixtures & fittings
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 September 2020
25,959
5,894
3,862
16,185
51,900


Additions
-
16,676
-
242
16,918



At 31 August 2021

25,959
22,570
3,862
16,427
68,818



Depreciation


At 1 September 2020
25,959
5,254
3,862
14,868
49,943


Charge for the year on owned assets
-
3,495
-
739
4,234



At 31 August 2021

25,959
8,749
3,862
15,607
54,177



Net book value



At 31 August 2021
-
13,821
-
820
14,641



At 31 August 2020
-
640
-
1,317
1,957


7.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2020
587,925



At 31 August 2021
587,925




Page 9

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

8.


Debtors

2021
2020
£
£


Trade debtors
160,889
124,878

Amounts owed by group undertakings
-
133,234

Other debtors
194,390
405,981

355,279
664,093



9.


Cash and cash equivalents

2021
2020
£
£

Cash at bank and in hand
340,961
104,117

340,961
104,117



10.


Creditors: Amounts falling due within one year

2021
2020
£
£

Trade creditors
3,557
94,094

Amounts owed to group undertakings
69,953
-

Corporation tax
88,752
58,374

Other taxation and social security
1,515
8,646

Other creditors
-
28,502

Accruals and deferred income
51,661
59,394

215,438
249,010



11.


Creditors: Amounts falling due after more than one year

2021
2020
£
£

Bank loans
353,820
376,749

353,820
376,749


Page 10

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

12.


Loans


Analysis of the maturity of loans is given below:


2021
2020
£
£




Amounts falling due after more than 5 years

Bank loans
353,820
376,749

353,820
376,749

353,820
376,749



13.


Related party transactions

During the year the company loaned the director £153,058 (2020: £NIL). Interest was charged and an additional tax charge applied. At the balance sheet date other debtors included £157,038 (2020: £NIL) as amounts owed by the director.


14.


Controlling party

There is no controlling party.


Page 11