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Registered number: 15153178 PREVOLUTION HEALTH LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2024
PREVOLUTION HEALTH LIMITED REGISTERED NUMBER: 15153178 BALANCE SHEET AS AT 30 SEPTEMBER 2024
|  | 2024
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 116,950 |
|  | 116,950 |
Creditors: amounts falling due within one year | 5 | (578,276) |
Net current (liabilities)/assets |  |  | (461,326)
Total assets less current liabilities |  |  | (461,326)
Net (liabilities)/assets |  |  | (461,326)
Capital and reserves |  |  |
Called up share capital |  |  | 1,000
Profit and loss account |  |  | (462,326)
|  |  | (461,326)
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 period 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 statement of income and retained earnings 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:
S Miller
Director
Date: 19 September 2025
The notes on pages 2 to 4 form part of these financial statements. Page 1
PREVOLUTION HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2024
1. | General information
Prevolution Health Limited is a private company, limited by shares, registered in Engald and Wales. The company's registered number is 15153178 and the registered office address is Intecho House Bowling Green, Mereheath Lane, Knutsford, United Kingdom, WA16 6SL. These financial statements present information about the company as an individual undertaking; it is not a member of a group of companies. The principal activity of the company is that of supply of oral healhthcare products. 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 | Current and deferred taxation
The tax expense for the period 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.
| 2.3 | 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. Page 2
PREVOLUTION HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 6.
4. | Debtors
|  |  |  |  | 2024
|  |  |  |  | £
| Other debtors | 16,019
| Deferred taxation | 100,931
|  | 116,950
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024
|  |  |  |  | £
| Trade creditors | 2,883
| Other creditors | 572,893
| Accruals and deferred income | 2,500
|  | 578,276
Page 3
PREVOLUTION HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2024
6. | Related party transactions
| Included in other creditors is an amount of £572,893 due to Lasker Trap Limited, a connected company. The loan is repayable on demand and no interest has been charged.
7. | Controlling party
The company is under the control of the directors.
Page 4