Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30false2023-07-01Pharmacy8falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14616465 2023-07-01 2024-06-30 14616465 2022-07-01 2023-06-30 14616465 2024-06-30 14616465 2023-06-30 14616465 c:Director1 2023-07-01 2024-06-30 14616465 d:FurnitureFittings 2023-07-01 2024-06-30 14616465 d:FurnitureFittings 2024-06-30 14616465 d:FurnitureFittings 2023-06-30 14616465 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 14616465 d:OfficeEquipment 2023-07-01 2024-06-30 14616465 d:OfficeEquipment 2024-06-30 14616465 d:OfficeEquipment 2023-06-30 14616465 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 14616465 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 14616465 d:Goodwill 2023-07-01 2024-06-30 14616465 d:Goodwill 2024-06-30 14616465 d:Goodwill 2023-06-30 14616465 d:CurrentFinancialInstruments 2024-06-30 14616465 d:CurrentFinancialInstruments 2023-06-30 14616465 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14616465 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 14616465 d:ShareCapital 2023-07-01 2024-06-30 14616465 d:ShareCapital 2024-06-30 14616465 d:ShareCapital 2022-07-01 2023-06-30 14616465 d:ShareCapital 2023-06-30 14616465 d:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 14616465 d:RetainedEarningsAccumulatedLosses 2024-06-30 14616465 d:RetainedEarningsAccumulatedLosses 2023-06-30 14616465 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-06-30 14616465 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-06-30 14616465 c:FRS102 2023-07-01 2024-06-30 14616465 c:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 14616465 c:FullAccounts 2023-07-01 2024-06-30 14616465 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 14616465 d:Goodwill d:ExternallyAcquiredIntangibleAssets 2023-07-01 2024-06-30 14616465 d:Goodwill d:OwnedIntangibleAssets 2023-07-01 2024-06-30 14616465 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14616465










YATTON HEALTH LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
YATTON HEALTH LTD
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF YATTON HEALTH LTD
FOR THE YEAR ENDED 30 JUNE 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yatton Health Ltd for the year ended 30 June 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us.
 

This report is made solely to the director of Yatton Health Ltd in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Yatton Health Ltd and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yatton Health Ltd and its  director for our work or for this report.
 
 
It is your duty to ensure that Yatton Health Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and loss. You consider that Yatton Health Ltd is exempt from the statutory audit requirement for the year.
 
 
We have not been instructed to carry out an audit or review of the financial statements of Yatton Health Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.







Shipleys Tax Planning
 

26 June 2025
Page 1

 
YATTON HEALTH LTD
REGISTERED NUMBER: 14616465

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
135,000
-

Tangible assets
 5 
9,660
-

  
144,660
-

Current assets
  

Stocks
 6 
60,124
-

Debtors: amounts falling due within one year
 7 
149,277
1

Cash at bank and in hand
 8 
30,661
-

  
240,062
1

Creditors: amounts falling due within one year
 9 
(444,809)
-

Net current (liabilities)/assets
  
 
 
(204,747)
 
 
1

Total assets less current liabilities
  
(60,087)
1

  

Net (liabilities)/assets
  
(60,087)
1


Capital and reserves
  

Called up share capital 
  
100
1

Profit and loss account
  
(60,187)
-

  
(60,087)
1


The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 statement of comprehensive income 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 26 June 2025.





Page 2

 
YATTON HEALTH LTD
REGISTERED NUMBER: 14616465

BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024


Tariq Amin
Director

The notes on pages 6 to 11 form part of these financial statements.

Page 3

 
YATTON HEALTH LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 July 2023
1
-
1


Comprehensive income for the year

Loss for the year

-
(60,187)
(60,187)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(60,187)
(60,187)


Contributions by and distributions to owners

Shares issued during the year
99
-
99


Total transactions with owners
99
-
99


At 30 June 2024
100
(60,187)
(60,087)


The notes on pages 6 to 11 form part of these financial statements.

Page 4

 
YATTON HEALTH LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2023


Called up share capital
Total equity

£
£


Other comprehensive income for the year
-
-


Total comprehensive income for the year
-
-


Contributions by and distributions to owners

Shares issued during the year
1
1


Total transactions with owners
1
1


At 30 June 2023
1
1


The notes on pages 6 to 11 form part of these financial statements.

Page 5

 
YATTON HEALTH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Yatton Health Ltd is a company domiciled in England & Wales, registration number 1461 6465.  The registered office is 76 St Mary Street, Southampton, England, SO14 1NY.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 6

 
YATTON HEALTH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

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.

 
2.5

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

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 7

 
YATTON HEALTH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
Office equipment
-
20%

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.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

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.

 
2.9

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.

 
2.10

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.


3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Admin
8
-

Page 8

 
YATTON HEALTH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Intangible assets




Goodwill

£



Cost


Additions
150,000



At 30 June 2024

150,000



Amortisation


Charge for the year on owned assets
15,000



At 30 June 2024

15,000



Net book value



At 30 June 2024
135,000



At 30 June 2023
-




5.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


Additions
2,895
9,180
12,075



At 30 June 2024

2,895
9,180
12,075



Depreciation


Charge for the year on owned assets
579
1,836
2,415



At 30 June 2024

579
1,836
2,415



Net book value



At 30 June 2024
2,316
7,344
9,660



At 30 June 2023
-
-
-

Page 9

 
YATTON HEALTH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Stocks

2024
2023
£
£

Finished goods and goods for resale
60,124
-

60,124
-



7.


Debtors

2024
2023
£
£


Trade debtors
99,783
-

Other debtors
13,424
-

Called up share capital not paid
-
1

Prepayments and accrued income
36,070
-

149,277
1



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
30,661
-

30,661
-



9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
83,941
-

Other taxation and social security
1,659
-

Other creditors
313,047
-

Accruals and deferred income
46,162
-

444,809
-


Page 10

 
YATTON HEALTH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

10.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
30,661
30,661




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


11.


Pension commitments


Page 11