Company registration number 13472110 (England and Wales)
BIOIDENTICAL HORMONE THERAPY LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
BIOIDENTICAL HORMONE THERAPY LTD
COMPANY INFORMATION
Directors
Mr D Standing
Ms C M Norton
Mr M J Kinsella
Ms C A Andrews
Company number
13472110
Registered office
Ellenborough House
Wellington Street
Cheltenham
Gloucestershire
UK
GL50 1YD
Accountants
Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
United Kingdom
ME10 5BH
Business address
Ellenborough House
Wellington Street
Cheltenham
Gloucestershire
UK
GL50 1YD
BIOIDENTICAL HORMONE THERAPY LTD
CONTENTS
Page
Directors' report
1
Accountants' report
2
Profit and loss account
3
Balance sheet
4
Notes to the financial statements
5 - 7
BIOIDENTICAL HORMONE THERAPY LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2024.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr D Standing
Ms C M Norton
Mr M J Kinsella
Ms C A Andrews
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr D Standing
Director
10 June 2025
BIOIDENTICAL HORMONE THERAPY LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF BIOIDENTICAL HORMONE THERAPY LTD
- 2 -

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2024.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

 

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
ME10 5BH
United Kingdom
10 June 2025
BIOIDENTICAL HORMONE THERAPY LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
2024
2024
Notes
£
£
Gross profit
384,029
338,153
Administrative expenses
(557,951)
(329,688)
Operating (loss)/profit
(173,922)
8,465
Interest payable and similar expenses
(4,902)
(1,859)
(Loss)/profit before taxation
(178,824)
6,606
Tax on (loss)/profit
3
-
0
-
0
(Loss)/profit for the financial year
(178,824)
6,606

The profit and loss account has been prepared on the basis that all operations are continuing operations.

BIOIDENTICAL HORMONE THERAPY LTD
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 4 -
31 December 2024
30 June 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
517
199
Current assets
Debtors
5
43,905
23,734
Cash at bank and in hand
12,543
13,596
56,448
37,330
Creditors: amounts falling due within one year
6
(347,619)
(149,359)
Net current liabilities
(291,171)
(112,029)
Net liabilities
(290,654)
(111,830)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(290,754)
(111,930)
Total equity
(290,654)
(111,830)

For the financial year ended 31 December 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 of its financial statements for the year in question in accordance with section 476.

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.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The financial statements were approved by the board of directors and authorised for issue on 10 June 2025 and are signed on its behalf by:
Mr D Standing
Director
Company registration number 13472110 (England and Wales)
BIOIDENTICAL HORMONE THERAPY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 5 -
1
Accounting policies
Company information

Bioidentical Hormone Therapy Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Ellenborough House, Wellington Street, Cheltenham, Gloucestershire, UK, GL50 1YD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

 

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office Equipment
25% on reducing balance
1.4
Taxation
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

BIOIDENTICAL HORMONE THERAPY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 6 -
1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2024
Number
Number
Total
8
5
3
Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period

4
Tangible fixed assets
Total
£
Cost
At 1 July 2024
203
Additions
374
At 31 December 2024
577
Depreciation and impairment
At 1 July 2024
4
Depreciation charged in the year
56
At 31 December 2024
60
Carrying amount
At 31 December 2024
517
At 30 June 2024
199
5
Debtors
2024
2024
Amounts falling due within one year:
£
£
Other debtors
43,905
22,474
Prepayments and accrued income
-
0
1,260
43,905
23,734
BIOIDENTICAL HORMONE THERAPY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
5
Debtors
(Continued)
- 7 -

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6
Creditors: amounts falling due within one year
2024
2024
£
£
Trade creditors
183,380
100,789
Taxation and social security
62,025
31,355
Other creditors
102,214
17,215
347,619
149,359

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7
Related party transactions

Intercompany balances have arisen with the following companies of which Carol Andrews, Martin Kinsella, Charlotte Norton and David Standing are directors.


Loans from MJK Medical Ltd £12,449 (2024:£12,449) were outstanding.

 

Loans to Slim at Home Ltd £21,905.08 (2024:£0) were outstanding.

 

Loans to HMKinsella Limited £22,000.00 (2024:£0) were outstanding.


The loans are interest free and repayable on demand.

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