2023-08-01 09620435 2024-07-31 09620435 2023-08-01 2024-07-31 09620435 2023-07-31 09620435 2022-08-01 2023-07-31 09620435 uk-core:WithinOneYear 2023-07-31 09620435 uk-core:WithinOneYear 2024-07-31 09620435 uk-core:AfterOneYear 2023-07-31 09620435 uk-core:AfterOneYear 2024-07-31 09620435 uk-core:ShareCapital 2024-07-31 09620435 uk-core:ShareCapital 2023-07-31 09620435 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 09620435 uk-core:RetainedEarningsAccumulatedLosses 2023-07-31 09620435 uk-bus:Director1 2023-08-01 2024-07-31 09620435 uk-core:NetGoodwill 2023-08-01 2024-07-31 09620435 uk-core:ComputerEquipment 2023-08-01 2024-07-31 09620435 uk-core:FurnitureFittings 2023-08-01 2024-07-31 09620435 uk-core:Goodwill 2023-07-31 09620435 uk-core:Goodwill 2024-07-31 09620435 uk-core:ComputerEquipment 2023-07-31 09620435 uk-core:FurnitureFittings 2023-07-31 09620435 uk-core:FurnitureFittings 2024-07-31 09620435 uk-core:ComputerEquipment 2024-07-31 iso4217:GBP xbrli:pure 09620435 uk-bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 09620435 uk-bus:FRS102 2023-08-01 2024-07-31 09620435 uk-bus:FilletedAccounts 2023-08-01 2024-07-31 09620435 uk-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31
S-M-A-S-H-Healthcare Ltd
Registered Number:09620435
For the year ended 31 July 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 July 2024
S-M-A-S-H-Healthcare Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
09620435
As at 31 July 2024
S-M-A-S-H-Healthcare Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Intangible assets
120,000
120,000
2
Property, plant and equipment
2,859
4,418
3
122,859
124,418
Current assets
Inventories
16,100
14,989
4
Trade and other receivables
107,218
112,360
5
172,007
Cash and cash equivalents
178,908
306,257
295,325
Trade and other payables: amounts falling due within one
year
(68,537)
(63,527)
6
226,788
242,730
Net current assets
Total assets less current liabilities
365,589
351,206
Trade and other payables: amounts falling due after more
than one year
(116,771)
(116,771)
7
(235)
(464)
Provisions for liabilities
248,583
Net assets
233,971
Capital and reserves
Called up share capital
100
100
Retained earnings
248,483
233,871
248,583
233,971
Shareholders' funds
For the year ended 31 July 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
09620435
For the year ended 31 July 2024
S-M-A-S-H-Healthcare Ltd
Statement of Financial Position Continued
Maksud Matadar Director
These financial statements were approved and authorised for issue by the Board on 27 April 2025 and were signed by:
The notes form part of these financial statements
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5
For the year ended 31 July 2024
S-M-A-S-H-Healthcare Ltd
Notes to the Financial Statements
Statutory Information
S-M-A-S-H-Healthcare Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 09620435.
Registered address:
56 Newbrook Road
Bolton
Lancashire
BL5 1ER
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of 0 years.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
25 Straight line
Computer equipment
10 Straight line
Fixtures and fittings
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 August 2023
120,000
At 31 July 2024
120,000
Net book value
At 31 July 2024
120,000
At 31 July 2023
120,000
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6
For the year ended 31 July 2024
S-M-A-S-H-Healthcare Ltd
Notes to the Financial Statements Continued
3. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
£
£
£
Cost or
valuation
At 01 August 2023
13,699
4,030
9,669
370
370
-
Additions
At 31 July 2024
9,669
4,400
14,069
Provision for depreciation and impairment
At 01 August 2023
9,281
1,545
7,736
Charge for year
1,929
962
967
At 31 July 2024
11,210
2,507
8,703
At 31 July 2024
Net book value
966
1,893
2,859
At 31 July 2023
1,933
2,485
4,418
4. Inventories
2023
2024
£
£
Stocks
14,989
16,100
5. Trade and other receivables
2023
2024
£
£
Trade debtors
355
458
Other debtors
112,005
106,760
107,218
112,360
6. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
49,260
51,219
Taxation and social security
4,197
6,334
Other creditors
10,070
10,984
63,527
68,537
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7
For the year ended 31 July 2024
S-M-A-S-H-Healthcare Ltd
Notes to the Financial Statements Continued
7. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Other creditors
116,771
116,771
8. Average number of persons employed
During the year the average number of employees was 6 (2023 : 6)
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