Robust Health Limited 07863150 false 2023-12-01 2024-11-30 2024-11-30 The principal activity of the company is medical practice services. Digita Accounts Production Advanced 6.30.9574.0 true true 07863150 2023-12-01 2024-11-30 07863150 2024-11-30 07863150 bus:Director1 1 2024-11-30 07863150 bus:OrdinaryShareClass1 2024-11-30 07863150 bus:OrdinaryShareClass2 2024-11-30 07863150 bus:OrdinaryShareClass3 2024-11-30 07863150 bus:OrdinaryShareClass4 2024-11-30 07863150 core:RetainedEarningsAccumulatedLosses 2024-11-30 07863150 core:ShareCapital 2024-11-30 07863150 core:FinancialAssetsDesignatedFairValueThroughProfitOrLoss core:CurrentFinancialInstruments 2024-11-30 07863150 core:CurrentFinancialInstruments 2024-11-30 07863150 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 07863150 core:FurnitureFittingsToolsEquipment 2024-11-30 07863150 bus:SmallEntities 2023-12-01 2024-11-30 07863150 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 07863150 bus:FilletedAccounts 2023-12-01 2024-11-30 07863150 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 07863150 bus:RegisteredOffice 2023-12-01 2024-11-30 07863150 bus:Director1 2023-12-01 2024-11-30 07863150 bus:Director1 1 2023-12-01 2024-11-30 07863150 bus:Director2 2023-12-01 2024-11-30 07863150 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 07863150 bus:OrdinaryShareClass2 2023-12-01 2024-11-30 07863150 bus:OrdinaryShareClass3 2023-12-01 2024-11-30 07863150 bus:OrdinaryShareClass4 2023-12-01 2024-11-30 07863150 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 07863150 bus:Agent1 2023-12-01 2024-11-30 07863150 core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 07863150 core:OfficeEquipment 2023-12-01 2024-11-30 07863150 countries:England 2023-12-01 2024-11-30 07863150 2023-11-30 07863150 bus:Director1 1 2023-11-30 07863150 core:FurnitureFittingsToolsEquipment 2023-11-30 07863150 2022-12-01 2023-11-30 07863150 2023-11-30 07863150 bus:Director1 1 2023-11-30 07863150 bus:OrdinaryShareClass1 2023-11-30 07863150 bus:OrdinaryShareClass2 2023-11-30 07863150 bus:OrdinaryShareClass3 2023-11-30 07863150 bus:OrdinaryShareClass4 2023-11-30 07863150 core:RetainedEarningsAccumulatedLosses 2023-11-30 07863150 core:ShareCapital 2023-11-30 07863150 core:CurrentFinancialInstruments 2023-11-30 07863150 core:CurrentFinancialInstruments core:WithinOneYear 2023-11-30 07863150 core:FurnitureFittingsToolsEquipment 2023-11-30 07863150 bus:Director1 1 2022-12-01 2023-11-30 07863150 bus:Director1 1 2022-11-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 07863150

Robust Health Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 November 2024

 

Robust Health Limited

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 10

 

Robust Health Limited

Company Information

Directors

Dr D Brinkmann

Mrs S Brinkmann

Registered office

Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

Accountants

MMO Limited
Chartered Accountants
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Robust Health Limited
for the Year Ended 30 November 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Robust Health Limited for the year ended 30 November 2024 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Robust Health Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Robust Health Limited and state those matters that we have agreed to state to the Board of Directors of Robust Health Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Robust Health Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Robust Health Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Robust Health Limited. You consider that Robust Health Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Robust Health Limited. 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 accounts.

......................................

MMO Limited
Chartered Accountants
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

7 August 2025

 

Robust Health Limited

(Registration number: 07863150)
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

8,463

6,303

Current assets

 

Debtors

6

43,158

38,911

Other financial assets

5

178,455

138,100

Cash at bank and in hand

 

54,312

35,765

 

275,925

212,776

Creditors: Amounts falling due within one year

7

(33,424)

(24,732)

Net current assets

 

242,501

188,044

Total assets less current liabilities

 

250,964

194,347

Provisions for liabilities

(2,116)

(1,576)

Net assets

 

248,848

192,771

Capital and reserves

 

Called up share capital

8

320

320

Retained earnings

248,528

192,451

Shareholders' funds

 

248,848

192,771

 

Robust Health Limited

(Registration number: 07863150)
Balance Sheet as at 30 November 2024

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 August 2025 and signed on its behalf by:
 

.........................................
Dr D Brinkmann
Director

.........................................
Mrs S Brinkmann
Director

 

Robust Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

These financial statements were authorised for issue by the Board on 6 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

All figures are presented in British Sterling, which is the functional currency of the company, and are rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Robust Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

20%- written down value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Robust Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 4).

 

Robust Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 December 2023

20,240

20,240

Additions

4,276

4,276

At 30 November 2024

24,516

24,516

Depreciation

At 1 December 2023

13,937

13,937

Charge for the year

2,116

2,116

At 30 November 2024

16,053

16,053

Carrying amount

At 30 November 2024

8,463

8,463

At 30 November 2023

6,303

6,303

5

Other financial assets (current and non-current)

Financial assets at fair value through profit and loss
£

Total
£

Current financial assets

Cost or valuation

At 1 December 2023

138,100

138,100

Additions

40,355

40,355

At 30 November 2024

178,455

178,455

Impairment

Carrying amount

At 30 November 2024

178,455

178,455

 

Robust Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

6

Debtors

Current

2024
£

2023
£

Trade debtors

22,831

13,798

Other debtors

20,327

25,113

 

43,158

38,911

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

31,838

23,146

Accruals and deferred income

1,586

1,586

33,424

24,732

 

Robust Health Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

200

200

200

200

Ordinary A shares of £1 each

100

100

100

100

Ordinary B shares of £1 each

10

10

10

10

Ordinary C shares of £1 each

10

10

10

10

320

320

320

320

9

Related party transactions

Transactions with directors

2024

At 1 December 2023
£

Other payments made to company by director
£

At 30 November 2024
£

Dr D Brinkmann

Directors loan account which is undated, unsecured, interest free and repayable on demand

25,115

(4,788)

20,327

2023

At 1 December 2022
£

Other payments made to company by director
£

At 30 November 2023
£

Dr D Brinkmann

Directors loan account which is undated, unsecured, interest free and repayable on demand

25,983

(868)

25,115