Registration number: 08630737

Health Advisor Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Health Advisor Limited

Company Information

Directors

Mr J N Bloodsmyth Mr B R Brown Mr J Gasior

Registered office

28 Alexandra Terrace Exmouth Devon EX8 1BD

Accountants

Thompson Jenner LLP Chartered Accountants 28 Alexandra Terrace Exmouth Devon EX8 1BD

Health Advisor Limited

(Registration number: 08630737)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	1,390	2,932
Current assets
Cash at bank and in hand		11,003	5,663
Creditors: Amounts falling due within one year	7	(61,824)	(66,592)
Net current liabilities		(50,821)	(60,929)
Total assets less current liabilities		(49,431)	(57,997)
Creditors: Amounts falling due after more than one year	7	(253)	(857)
Net liabilities		(49,684)	(58,854)
Capital and reserves
Called up share capital		114	114
Share premium reserve		34,986	34,986
Retained earnings		(84,784)	(93,954)
Shareholders' deficit		(49,684)	(58,854)

For the financial year ending 31 January 2025 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.

Approved and authorised by the Board on 28 October 2025 and signed on its behalf by:
 

......................................... Mr J N Bloodsmyth Director

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.

Health Advisor Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

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

The address of its registered office is:
28 Alexandra Terrace
Exmouth
Devon
EX8 1BD

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.

Going concern

The principal creditors in the accounts are the directors loan accounts, and the directors have pledged to continue to support the company so it can meet its obligations as they arise. Therefore 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.

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.

Health Advisor Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

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	Straight Line over 3 years

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software development costs	Straight line over 3 years

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 creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Health Advisor Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4	Intangible assets

	Software development costs £	Total £
Cost or valuation
At 1 February 2024	21,847	21,847
Additions acquired separately	675	675
At 31 January 2025	22,522	22,522
Amortisation
At 1 February 2024	18,915	18,915
Amortisation charge	2,217	2,217
At 31 January 2025	21,132	21,132
Carrying amount
At 31 January 2025	1,390	1,390
At 31 January 2024	2,932	2,932

Health Advisor Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2024	2,496	2,496
At 31 January 2025	2,496	2,496
Depreciation
At 1 February 2024	2,496	2,496
At 31 January 2025	2,496	2,496
Carrying amount
At 31 January 2025	-	-

6

Debtors

	2025 £	2024 £
Total current trade and other debtors	-	-

7

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	611	611
Trade creditors		352	395
Other creditors		59,601	64,326
Accrued expenses		1,260	1,260
		61,824	66,592

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	253	857

8	Loans and borrowings

Current loans and borrowings

Health Advisor Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

	2025 £	2024 £
Bank borrowings	611	611

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	253	857