Caseware UK (AP4) 2024.0.164 2024.0.164 2022-08-312022-08-31true2021-09-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseDispensing chemist1317truefalse 06973505 2021-09-01 2022-08-31 06973505 2020-09-01 2021-08-31 06973505 2022-08-31 06973505 2021-08-31 06973505 c:Director1 2021-09-01 2022-08-31 06973505 d:MotorVehicles 2021-09-01 2022-08-31 06973505 d:MotorVehicles 2022-08-31 06973505 d:MotorVehicles 2021-08-31 06973505 d:MotorVehicles d:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 06973505 d:FurnitureFittings 2021-09-01 2022-08-31 06973505 d:FurnitureFittings 2022-08-31 06973505 d:FurnitureFittings 2021-08-31 06973505 d:FurnitureFittings d:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 06973505 d:OfficeEquipment 2021-09-01 2022-08-31 06973505 d:OfficeEquipment 2022-08-31 06973505 d:OfficeEquipment 2021-08-31 06973505 d:OfficeEquipment d:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 06973505 d:ComputerEquipment 2021-09-01 2022-08-31 06973505 d:ComputerEquipment 2022-08-31 06973505 d:ComputerEquipment 2021-08-31 06973505 d:ComputerEquipment d:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 06973505 d:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 06973505 d:Goodwill 2022-08-31 06973505 d:Goodwill 2021-08-31 06973505 d:CurrentFinancialInstruments 2022-08-31 06973505 d:CurrentFinancialInstruments 2021-08-31 06973505 d:Non-currentFinancialInstruments 2022-08-31 06973505 d:Non-currentFinancialInstruments 2021-08-31 06973505 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 06973505 d:CurrentFinancialInstruments d:WithinOneYear 2021-08-31 06973505 d:Non-currentFinancialInstruments d:AfterOneYear 2022-08-31 06973505 d:Non-currentFinancialInstruments d:AfterOneYear 2021-08-31 06973505 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2022-08-31 06973505 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2021-08-31 06973505 d:ShareCapital 2022-08-31 06973505 d:ShareCapital 2021-08-31 06973505 d:RetainedEarningsAccumulatedLosses 2022-08-31 06973505 d:RetainedEarningsAccumulatedLosses 2021-08-31 06973505 c:FRS102 2021-09-01 2022-08-31 06973505 c:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 06973505 c:FullAccounts 2021-09-01 2022-08-31 06973505 c:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 06973505 2 2021-09-01 2022-08-31 06973505 6 2021-09-01 2022-08-31 06973505 e:PoundSterling 2021-09-01 2022-08-31 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 2022

 
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 2022

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 2022 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

7 March 2025
Page 1

 
CALDERDALE HEALTH FOCUS LTD
REGISTERED NUMBER: 06973505

BALANCE SHEET
AS AT 31 AUGUST 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 6 
19,608
14,640

Investments
 7 
587,925
587,925

  
607,533
602,565

Current assets
  

Stocks
  
12,100
12,200

Debtors: amounts falling due within one year
 8 
494,496
355,279

Cash at bank and in hand
 9 
348,167
340,961

  
854,763
708,440

Creditors: amounts falling due within one year
 10 
(464,191)
(215,437)

Net current assets
  
 
 
390,572
 
 
493,003

Total assets less current liabilities
  
998,105
1,095,568

Creditors: amounts falling due after more than one year
 11 
(322,220)
(353,820)

  

Net assets
  
675,885
741,748


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
675,685
741,548

  
675,885
741,748


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 7 March 2025.

Page 2

 
CALDERDALE HEALTH FOCUS LTD
REGISTERED NUMBER: 06973505

BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2022




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 2022

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 2022

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.


 
2.9

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.

Page 5

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022

2.Accounting policies (continued)

 
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.

 
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.

Page 6

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022

2.Accounting policies (continued)

 
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 13 (2021 - 17).


4.


Dividends

2022
2021
£
£


Dividends paid on equity capital
130,000
81,400

130,000
81,400

Page 7

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022

5.


Intangible assets




Goodwill

£



Cost


At 1 September 2021
947,996



At 31 August 2022

947,996



Amortisation


At 1 September 2021
947,996



At 31 August 2022

947,996



Net book value



At 31 August 2022
-



At 31 August 2021
-



Page 8

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022

6.


Tangible fixed assets





Motor vehicles
Fixtures & fittings
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 September 2021
25,959
22,570
3,862
16,427
68,818


Additions
-
8,574
190
3,287
12,051



At 31 August 2022

25,959
31,144
4,052
19,714
80,869



Depreciation


At 1 September 2021
25,959
8,750
3,862
15,607
54,178


Charge for the year on owned assets
-
5,210
38
1,835
7,083



At 31 August 2022

25,959
13,960
3,900
17,442
61,261



Net book value



At 31 August 2022
-
17,184
152
2,272
19,608



At 31 August 2021
-
13,820
-
820
14,640


7.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2021
587,925



At 31 August 2022
587,925




Page 9

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022

8.


Debtors

2022
2021
£
£


Trade debtors
87,516
160,889

Other debtors
398,373
194,390

Prepayments and accrued income
8,607
-

494,496
355,279



9.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
348,167
340,961

348,167
340,961



10.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
13,612
3,556

Amounts owed to group undertakings
320,967
69,953

Corporation tax
79,949
88,752

Other taxation and social security
-
1,515

Accruals and deferred income
49,663
51,661

464,191
215,437



11.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Bank loans
322,220
353,820

322,220
353,820


Page 10

 
CALDERDALE HEALTH FOCUS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022

12.


Loans


Analysis of the maturity of loans is given below:


2022
2021
£
£




Amounts falling due after more than 5 years

Bank loans
322,220
353,820

322,220
353,820

322,220
353,820



13.


Related party transactions

Interest has been applied to the overdrawn directors loan account in the year. At the balance sheet date other debtors included £157,038 (2021: £157,038) as amounts owed by the director.
During the year the company loaned Aarmco Ltd (a company owned by one of the shareholders) £165,500 
(2021: £NIL). At the balance sheet date other debtors included £165,500 (2021: £NIL) as amounts owed by Aarmco Ltd.
During the year the company's subsidiary J. Swire & Son Ltd loaned the company £251,014. At the balance sheet date other creditors included £320,967 
(2021: £69,953) as amounts owed to J. Swire & Son Ltd.


14.


Controlling party

There is no controlling party.


Page 11