Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30false2023-10-01falseNo description of principal activity2924falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07600912 2023-10-01 2024-06-30 07600912 2022-10-01 2023-09-30 07600912 2024-06-30 07600912 2023-09-30 07600912 2022-10-01 07600912 c:Director2 2023-10-01 2024-06-30 07600912 d:CurrentFinancialInstruments 2024-06-30 07600912 d:CurrentFinancialInstruments 2023-09-30 07600912 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07600912 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07600912 d:ShareCapital 2024-06-30 07600912 d:ShareCapital 2023-09-30 07600912 d:ShareCapital 2022-10-01 07600912 d:RetainedEarningsAccumulatedLosses 2023-10-01 2024-06-30 07600912 d:RetainedEarningsAccumulatedLosses 2024-06-30 07600912 d:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 07600912 d:RetainedEarningsAccumulatedLosses 2023-09-30 07600912 d:RetainedEarningsAccumulatedLosses 2022-10-01 07600912 c:FRS102 2023-10-01 2024-06-30 07600912 c:AuditExemptWithAccountantsReport 2023-10-01 2024-06-30 07600912 c:FullAccounts 2023-10-01 2024-06-30 07600912 c:PrivateLimitedCompanyLtd 2023-10-01 2024-06-30 07600912 e:PoundSterling 2023-10-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 07600912









HEXPRESS HEALTHCARE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
HEXPRESS HEALTHCARE LIMITED
 
 
  
ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HEXPRESS HEALTHCARE LIMITED
FOR THE PERIOD ENDED 30 JUNE 2024

You consider that the Company is exempt from an audit for the Period ended 30 June 2024. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial Period.

In accordance with your instructions, I have prepared the financial statements on pages 8 from the accounting records of the Company and on the basis of information and explanations you have given to me.

I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements.

  



Eclipse Consultancy Limited
 
The Courtyard
14A Sydenham Road
Croydon
CR0 2EE
24 March 2025
Page 1

 
HEXPRESS HEALTHCARE LIMITED
REGISTERED NUMBER: 07600912

BALANCE SHEET
AS AT 30 JUNE 2024

30 June
30 September
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,100
1,100

  
1,100
1,100

Current assets
  

Stocks
  
138,680
224,028

Debtors: amounts falling due within one year
 5 
2,248,933
2,770,946

Cash at bank and in hand
 6 
2,467,901
1,157,327

  
4,855,514
4,152,301

Creditors: amounts falling due within one year
 7 
(4,399,146)
(3,731,398)

Net current assets
  
 
 
456,368
 
 
420,903

Total assets less current liabilities
  
457,468
422,003

  

Net assets
  
457,468
422,003


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
457,368
421,903

  
457,468
422,003


The directors consider 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 Period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 by: 

Page 2

 
HEXPRESS HEALTHCARE LIMITED
REGISTERED NUMBER: 07600912
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024




................................................
Mitesh Shukla
Director

Date: 24 March 2025

The notes on pages 5 to 8 form part of these financial statements.

Page 3

 

 
HEXPRESS HEALTHCARE LIMITED


 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 JUNE 2024



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 October 2022
100
917,886
917,986





Profit for the year
-
2,370,761
2,370,761


Dividends: Equity capital
-
(2,866,744)
(2,866,744)





At 1 October 2023
100
421,903
422,003





Profit for the Period
-
3,444,136
3,444,136


Dividends: Equity capital
-
(3,408,671)
(3,408,671)



At 30 June 2024
100
457,368
457,468



The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
HEXPRESS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Hexpress Healthcare Limited is a private company limited by shares and incorporated in England. Its  registered office is:
106 Lower Addiscombe Road
Croydon
CR0 6AD

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 following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 5

 
HEXPRESS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.3

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.

 
2.4

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.

 
2.5

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 first in, first out 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.

Page 6

 
HEXPRESS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the Period was 29 (2023 - 24).


4.


Fixed asset investments








Trade investments

£





At 1 October 2023
1,100





5.


Debtors

30 June
30 September
2024
2023
£
£


Trade debtors
1,094,791
902,658

Amounts owed by group undertakings
738,751
840,612

Other debtors
313,903
983,576

Prepayments and accrued income
101,488
44,100

2,248,933
2,770,946

Page 7

 
HEXPRESS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

5.Debtors (continued)



6.


Cash and cash equivalents

30 June
30 September
2024
2023
£
£

Cash at bank and in hand
2,467,901
1,157,327

2,467,901
1,157,327



7.


Creditors: Amounts falling due within one year

30 June
30 September
2024
2023
£
£

Trade creditors
1,479,441
712,239

Amounts owed to other participating interests
187,138
189,696

Corporation tax
1,148,219
747,500

Other taxation and social security
1,013,821
386,098

Other creditors
490,483
1,537,132

Accruals and deferred income
80,044
158,733

4,399,146
3,731,398


 
Page 8