Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-312025-05-16No description of principal activity2023-11-01false33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07806910 2023-11-01 2024-10-31 07806910 2022-11-01 2023-10-31 07806910 2024-10-31 07806910 2023-10-31 07806910 c:Director1 2023-11-01 2024-10-31 07806910 c:Director2 2023-11-01 2024-10-31 07806910 d:OfficeEquipment 2023-11-01 2024-10-31 07806910 d:OfficeEquipment 2024-10-31 07806910 d:OfficeEquipment 2023-10-31 07806910 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07806910 d:CurrentFinancialInstruments 2024-10-31 07806910 d:CurrentFinancialInstruments 2023-10-31 07806910 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 07806910 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 07806910 d:ShareCapital 2024-10-31 07806910 d:ShareCapital 2023-10-31 07806910 d:RetainedEarningsAccumulatedLosses 2024-10-31 07806910 d:RetainedEarningsAccumulatedLosses 2023-10-31 07806910 c:FRS102 2023-11-01 2024-10-31 07806910 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07806910 c:FullAccounts 2023-11-01 2024-10-31 07806910 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07806910 2 2023-11-01 2024-10-31 07806910 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 07806910 d:AcceleratedTaxDepreciationDeferredTax 2023-10-31 07806910 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Registered number: 07806910









SH OCCUPATIONAL HEALTH LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
SH OCCUPATIONAL HEALTH LIMITED
REGISTERED NUMBER: 07806910

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,885
3,375

  
2,885
3,375

Current assets
  

Debtors: amounts falling due within one year
 5 
38,081
39,451

Current asset investments
 6 
349,993
349,993

Cash at bank and in hand
  
201,119
96,337

  
589,193
485,781

Creditors: amounts falling due within one year
 7 
(391,851)
(359,153)

Net current assets
  
 
 
197,342
 
 
126,628

Total assets less current liabilities
  
200,227
130,003

Provisions for liabilities
  

Deferred tax
 8 
(721)
(844)

Net assets
  
199,506
129,159


Capital and reserves
  

Called up share capital 
  
112
112

Profit and loss account
  
199,394
129,047

  
199,506
129,159


Page 1

 
SH OCCUPATIONAL HEALTH LIMITED
REGISTERED NUMBER: 07806910

BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

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 year 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 profit and loss account 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 16 May 2025.




................................................
Dr C K Hari Krishnan
................................................
Dr S L C Hari Krishnan
Director
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
SH OCCUPATIONAL HEALTH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

SH Occupational Health Limited is a private company limited by shares, incorporated in England and Wales, with a company registration number of 07806910. The address of the registered office is Anglia House, 6 Central Avenue, St Andrews Business Park, Thorpe St Andrew, Norwich, Norfolk, NR7 0HR.
The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £.

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

Going concern

The directors are continually assessing the impact of the current economic climate. They have not encountered any significant adverse impacts as a result, and have traded profitably. Therefore, the directors deem it appropriate to prepare the accounts on a going concern basis. 

 
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:

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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.

Page 3

 
SH OCCUPATIONAL HEALTH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.8

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.

Page 4

 
SH OCCUPATIONAL HEALTH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

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:

Office and medical equipment
-
25%
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.

 
2.9

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.

 
2.10

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.

 
2.11

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.

 
2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 5

 
SH OCCUPATIONAL HEALTH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.13

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.14

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 3 (2023 - 3).

Page 6

 
SH OCCUPATIONAL HEALTH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 November 2023
13,220


Additions
626


Disposals
(3,644)



At 31 October 2024

10,202



Depreciation


At 1 November 2023
9,844


Charge for the year on owned assets
1,117


Disposals
(3,644)



At 31 October 2024

7,317



Net book value



At 31 October 2024
2,885



At 31 October 2023
3,375


5.


Debtors

2024
2023
£
£


Trade debtors
36,615
37,989

Prepayments and accrued income
1,466
1,462

38,081
39,451



6.


Current asset investments

2024
2023
£
£

Unlisted investments (liquid)
349,993
349,993


Page 7

 
SH OCCUPATIONAL HEALTH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
366
-

Corporation tax
39,142
29,777

Other creditors
323,775
304,184

Accruals and deferred income
28,568
25,192

391,851
359,153



8.


Deferred taxation




2024


£






At beginning of year
(844)


Charged to profit or loss
123



At end of year
(721)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(721)
(844)


9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £120,000 (2023 - £100,000). Contributions totalling £NIL (2023 - £NIL) were payable to the fund at the balance sheet date and are included in creditors.


10.


Related party transactions

Included within creditors is a balance of £322,709 (2013 £304,003) owing to the directors. Interest is paid annually to the directors on this and the balance is repayable on demand.


Page 8