Health Value Alliance and Systems Ltd Filleted Accounts Cover
Health Value Alliance and Systems Ltd
Company No. 13808588
Information for Filing with The Registrar
31 December 2024
Health Value Alliance and Systems Ltd Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 December 2024.
Principal activities
The principal activity of the company during the year under review was Data processing, hosting and related activities.
Directors
The Directors who served at any time during the year were as follows:
M.J. Hickey
A.R. Youngs
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
M.J. Hickey
Director
29 September 2025
Health Value Alliance and Systems Ltd Balance Sheet Registrar
at
31 December 2024
Company No.
13808588
Notes
2024
2023
£
£
Fixed assets
Intangible assets
4
131,61261,105
Tangible assets
5
5,4782,645
137,09063,750
Current assets
Debtors
6
56,48127,200
Cash at bank and in hand
75,484159,085
131,965186,285
Creditors: Amount falling due within one year
7
(64,831)
(120,128)
Net current assets
67,13466,157
Total assets less current liabilities
204,224129,907
Creditors: Amounts falling due after more than one year
8
(17,131)
(17,131)
Net assets
187,093112,776
Capital and reserves
Called up share capital
1,0001,000
Profit and loss account
10
186,093111,776
Total equity
187,093112,776
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the 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 members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 29 September 2025 and signed on its behalf by:
M.J. Hickey
Director
29 September 2025
Health Value Alliance and Systems Ltd Notes to the Accounts Registrar
for the year ended 31 December 2024
1
General information
Health Value Alliance and Systems Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 13808588
Its registered office is:
19 West Street
Epsom
Surrey
KT18 7RL
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• 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 economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Research and development costs
Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Defined contribution pensions
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 payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
32
4
Intangible fixed assets
Other
Total
£
£
Cost
At 1 January 2024
66,56766,567
Additions
118,302118,302
At 31 December 2024
184,869184,869
Amortisation and impairment
At 1 January 2024
5,4625,462
Charge for the year
47,79547,795
At 31 December 2024
53,25753,257
Net book values
At 31 December 2024
131,612131,612
At 31 December 2023
61,10561,105
5
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 January 2024
3,6053,605
Additions
4,5824,582
At 31 December 2024
8,1878,187
Depreciation
At 1 January 2024
960960
Charge for the year
1,7491,749
At 31 December 2024
2,7092,709
Net book values
At 31 December 2024
5,4785,478
At 31 December 2023
2,645
2,645
6
Debtors
2024
2023
£
£
Trade debtors
22,24021,818
Other debtors
31,2762,589
Prepayments and accrued income
2,9652,793
56,48127,200
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Trade creditors
1,50841,262
Taxes and social security
26,858
4,654
Loans from directors
8,5418,553
Other creditors
257841
Accruals and deferred income
27,66764,818
64,831120,128
8
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Other loans
17,13117,131
17,13117,131
9
Share Capital
Allotted, called up and fully paid:
Ordinary A nominal Value £1 Number of shares: 940
Ordinary B nominal Value £1 Number of shares: 45
Ordinary C nominal Value £1 Number of shares: 15
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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