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Registered number: 05156076
Parkmore Healthcare Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Philip Dyas
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05156076
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 150,003 150,003
Tangible Assets 5 787,413 793,516
937,416 943,519
CURRENT ASSETS
Debtors 6 26,207 35,199
Cash at bank and in hand 32,926 23,830
59,133 59,029
Creditors: Amounts Falling Due Within One Year 7 (523,692 ) (117,886 )
NET CURRENT ASSETS (LIABILITIES) (464,559 ) (58,857 )
TOTAL ASSETS LESS CURRENT LIABILITIES 472,857 884,662
Creditors: Amounts Falling Due After More Than One Year 8 (55,023 ) (123,466 )
NET ASSETS 417,834 761,196
CAPITAL AND RESERVES
Called up share capital 9 2 2
Other reserves 52,714 -
Profit and Loss Account 365,118 761,194
SHAREHOLDERS' FUNDS 417,834 761,196
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Douglas LEACH
Director
28/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Parkmore Healthcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05156076 . The registered office is 2 Bonaly House, Neb Lane, Oxted, Surrey, RG8 9JZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Leasehold 0%
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 45 (2023: 49)
45 49
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 150,003
As at 30 June 2024 150,003
Net Book Value
As at 30 June 2024 150,003
As at 1 July 2023 150,003
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 July 2023 782,897 128,945 26,142 4,454 942,438
As at 30 June 2024 782,897 128,945 26,142 4,454 942,438
Depreciation
As at 1 July 2023 - 118,661 27,235 3,026 148,922
Provided during the period - 2,056 3,729 318 6,103
As at 30 June 2024 - 120,717 30,964 3,344 155,025
Net Book Value
As at 30 June 2024 782,897 8,228 (4,822 ) 1,110 787,413
As at 1 July 2023 782,897 10,284 (1,093 ) 1,428 793,516
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 249 -
Other debtors 25,958 35,199
26,207 35,199
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 35,331 -
Other creditors (1) 40,208 70,153
Other creditors (2) 7,404 6,985
Other creditors (3) 3,062 3,062
Other creditors (4) 37,687 37,686
Other creditors (5) 400,000 -
523,692 117,886
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 62,337 123,466
Accruals and deferred income (7,314 ) -
55,023 123,466
Creditors 1 £ 40208 is owed to Director D Leach for payments made on behalf of the Company.
Creditors 2 £ 7800 Credit Card Payment due
Creditors 3 Other general Creditors
Creditors 4 £39626 Due to Boswell Healthcare Ltd
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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