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REGISTERED NUMBER: 07097260 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

D2H Solutions Limited
Trading as
Integro Pharmacy

D2H Solutions Limited (Registered number: 07097260)
Trading as Integro Pharmacy






Contents of the Financial Statements
for the year ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D2H Solutions Limited
Trading as Integro Pharmacy

Company Information
for the year ended 31 July 2024







DIRECTOR: Mrs R Agarwal





REGISTERED OFFICE: 3 Waterside Drive
Langley
Berkshire
SL3 6EZ





REGISTERED NUMBER: 07097260 (England and Wales)





ACCOUNTANTS: Business Ledger Limited
Chartered Certified Accountants
3 Waterside Drive
Langley
Berkshire
SL3 6EZ

D2H Solutions Limited (Registered number: 07097260)
Trading as Integro Pharmacy

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 131,639 69,924
131,639 69,924

CURRENT ASSETS
Stocks 35,350 21,776
Debtors 6 263,555 176,880
Cash at bank and in hand 672,740 626,471
971,645 825,127
CREDITORS
Amounts falling due within one year 7 401,471 341,721
NET CURRENT ASSETS 570,174 483,406
TOTAL ASSETS LESS CURRENT
LIABILITIES

701,813

553,330

PROVISIONS FOR LIABILITIES 32,910 17,481
NET ASSETS 668,903 535,849

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 668,703 535,649
SHAREHOLDERS' FUNDS 668,903 535,849

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

D2H Solutions Limited (Registered number: 07097260)
Trading as Integro Pharmacy

Balance Sheet - continued
31 July 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 April 2025 and were signed by:





Mrs R Agarwal - Director


D2H Solutions Limited (Registered number: 07097260)
Trading as Integro Pharmacy

Notes to the Financial Statements
for the year ended 31 July 2024

1. STATUTORY INFORMATION

D2H Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible fixed assets
Depreciation is provided at 33% on reducing balance basis on the capitalised website costs.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


D2H Solutions Limited (Registered number: 07097260)
Trading as Integro Pharmacy

Notes to the Financial Statements - continued
for the year ended 31 July 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 August 2023
and 31 July 2024 20,456
AMORTISATION
At 1 August 2023
and 31 July 2024 20,456
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

D2H Solutions Limited (Registered number: 07097260)
Trading as Integro Pharmacy

Notes to the Financial Statements - continued
for the year ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 175,854
Additions 84,997
At 31 July 2024 260,851
DEPRECIATION
At 1 August 2023 105,930
Charge for year 23,282
At 31 July 2024 129,212
NET BOOK VALUE
At 31 July 2024 131,639
At 31 July 2023 69,924

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 188,191 114,984
Other debtors 75,364 61,896
263,555 176,880

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts - 3,962
Trade creditors 287,520 231,994
Amounts owed to group undertakings 78,493 78,493
Taxation and social security 29,316 21,894
Other creditors 6,142 5,378
401,471 341,721

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.7.24 31.7.23
£    £   
Between one and five years - 29,220
In more than five years 258,266 -
258,266 29,220