Acten Joint Health UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10544002

Acten Joint Health UK Limited

Filleted Unaudited Financial Statements

30 April 2025

Acten Joint Health UK Limited

Statement of Financial Position

30 April 2025

	30 Apr 25	31 Jan 24
Note	£	£

Current assets

Stocks		–	20,978
Debtors	5	48	–
Cash at bank and in hand		2,564	3,169
		-------	--------
		2,612	24,147

Creditors: amounts falling due within one year	6	28,313	37,742
		--------	--------
Net current liabilities		25,701	13,595
		--------	--------
Total assets less current liabilities		( 25,701)	( 13,595)
		--------	--------
Net liabilities		( 25,701)	( 13,595)
		--------	--------

Capital and reserves

Called up share capital	7	100	100
Profit and loss account		( 25,801)	( 13,695)
		--------	--------
Shareholders deficit		( 25,701)	( 13,595)
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 8 October 2025 , and are signed on behalf of the board by:

Mr M Browes
Director

Company registration number: 10544002

Acten Joint Health UK Limited

Notes to the Financial Statements

Period from 1 February 2024 to 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sycamore House, Sutton Quays Business Park, Sutton Weaver, Runcorn, Cheshire, WA7 3EH, UK.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances .

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Website costs	-	4 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method .

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.

Creditors

Short term trade 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.

4.

	Website
	£
Cost
At 1 February 2024 and 30 April 2025	12,478
	--------
Amortisation
At 1 February 2024 and 30 April 2025	12,478
	--------
Carrying amount
At 30 April 2025	–
	--------
At 31 January 2024	–
	--------

5. Debtors

	30 Apr 25	31 Jan 24
	£	£
Other debtors	48	–
	----	----

6. Creditors: amounts falling due within one year

	30 Apr 25	31 Jan 24
	£	£
Trade creditors	202	6,937
Accruals and deferred income	1,018	1,018
Social security and other taxes	–	611
Director loan accounts	27,093	29,176
	--------	--------
	28,313	37,742
	--------	--------

7. Called up share capital

Issued, called up and fully paid

	30 Apr 25		31 Jan 24
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

8. Director's advances, credits and guarantees

During the period the director entered into the following advances and credits with the company:

	30 Apr 25
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr M Browes	( 29,176)	2,083	( 27,093)
	--------	-------	--------

	31 Jan 24
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr M Browes	( 17,227)	( 11,949)	( 29,176)
	--------	--------	--------