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Company registration number: 04155946







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED






































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HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED
 


 
COMPANY INFORMATION


Director
R S Singh 




Company secretary
M J Miles



Registered number
04155946



Registered office
Blays Cottage
Blays Lane

Englefield Green

Egham

Surrey

TW20 0PB




Accountants
Menzies LLP
Chartered Accountants

2nd Floor, Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8


 


HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED
REGISTERED NUMBER:04155946



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
68,637
85,571

  
68,637
85,571

Current assets
  

Stocks
  
718,382
723,890

Debtors: amounts falling due within one year
 5 
1,547,308
1,594,491

Cash at bank and in hand
  
326,112
428,237

  
2,591,802
2,746,618

Creditors: amounts falling due within one year
 6 
(1,733,337)
(1,807,516)

Net current assets
  
 
 
858,465
 
 
939,102

Total assets less current liabilities
  
927,102
1,024,673

Creditors: amounts falling due after more than one year
 7 
(61,428)
(226,428)

  

Net assets
  
865,674
798,245

Page 1

 


HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED
REGISTERED NUMBER:04155946


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

2024
2023
£
£

Capital and reserves
  

Called up share capital 
  
2,300
2,300

Profit and loss account
  
863,374
795,945

  
865,674
798,245


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 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 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 by: 




................................................
R S Singh
Director

Date: 30 June 2025

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

Page 2

 


HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED
 


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

1.


General information

Health-Care Equipment and Supplies Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and the principal place of business is disclosed on the company information page.
The Company's functional and presentational currency is GBP.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 


HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED
 


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

2.Accounting policies (continued)

 
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:

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.

 
2.4

Interest income

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

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
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.

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

Depreciation is provided on the following basis:

Long-term leasehold improvements
-
over 10 years
Plant and machinery
-
18% reducing balance
Office and Computer Equipment
-
18% reducing balance

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.

Page 4

 


HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED
 


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

2.Accounting policies (continued)

 
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 weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting 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

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.

Page 5

 


HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED
 


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

3.


Employees

The average monthly number of employees, including directors, during the year was 15 (2023 -17).


4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Office and Computer Equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
6,092
11,632
173,788
191,512



At 31 December 2024

6,092
11,632
173,788
191,512



Depreciation


At 1 January 2024
2,132
9,960
93,849
105,941


Charge for the year on owned assets
609
301
16,024
16,934



At 31 December 2024

2,741
10,261
109,873
122,875



Net book value



At 31 December 2024
3,351
1,371
63,915
68,637



At 31 December 2023
3,960
1,672
79,939
85,571

Page 6

 


HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED
 


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

5.


Debtors

2024
2023
£
£


Trade debtors
423,061
650,877

Other debtors
1,046,293
911,502

Prepayments and accrued income
77,954
32,112

1,547,308
1,594,491



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
75,000
75,000

Trade creditors
828,389
705,333

Corporation tax
27,224
71,395

Other taxation and social security
10,015
12,869

Other creditors
778,598
867,657

Accruals and deferred income
14,111
75,262

1,733,337
1,807,516



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
37,499
112,499

Other creditors
23,929
113,929

61,428
226,428


The bank loans are secured by way of a fixed and floating charge over the company's assets.


8.


Commitments under operating leases

The Company had total commitments under non-cancellable operating leases of £74,250 (2023 - £123,750) at the reporting date.

Page 7

 


HEALTH-CARE EQUIPMENT AND SUPPLIES CO LIMITED
 


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

9.


Transactions with directors


Brought Forward 1.1.2024
Advances/ Credits
Repaid
Carried Forward 31.12.2024
£
£
£
£

Directors loan
2,982
-
(2,982)
-
2,982
-
(2,982)
-

 
Page 8