ACCOUNTS - Final Accounts preparation

Registered number: 15459791

ARCHER HEALTHCARE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

ARCHER HEALTHCARE LIMITED

REGISTERED NUMBER: 15459791

BALANCE SHEET

AS AT 31 OCTOBER 2024

		2024
Note		£


Current assets
Debtors: amounts falling due within one year	4	2,072
		2,072
Creditors: amounts falling due within one year	5	(7,900)
Net current (liabilities)/assets			(5,828)
Total assets less current liabilities			(5,828)

Net (liabilities)/assets			(5,828)

Capital and reserves
Called up share capital	6	100
Profit and loss account		(5,928)
		(5,828)

The director considers 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 director acknowledges his 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 comprehensive income 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:

J S Higgins

Director

Date: 31 July 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

ARCHER HEALTHCARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2024

1.	General information

Archer Healthcare Limited is a private company limited by shares and incorporated in England and Wales. The registered office address of the company is Robert Ransome House, 19 Carr Street, Ipswich, IP4 1ER. The principal activity of the company is that of a temporary employment agency.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

ARCHER HEALTHCARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

2.4

Taxation

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.

2.5

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.

2.6

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.

Employees

The average monthly number of employees, including directors, during the year was 1.

Page 3

ARCHER HEALTHCARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2024

Debtors

					2024
					£


	Amounts owed by group undertakings	100
	Other debtors	1,972
		2,072

5.	Creditors: Amounts falling due within one year
		2024
		£

	Amounts owed to group undertakings	3,250
	Accruals and deferred income	4,650
		7,900

6.	Share capital
		2024
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

During the period 100 Ordinary shares of £1.00 each were issued at par.

7.	Related party transactions
	Included within debtors due within one year is a balance owed to the parent company, The Archer Recruitment Group Limited, of £100. Included within creditors due within one year is a balance owed to companies under common control of £3,250.

8.	Controlling party

The ultimate controlling party is J S Higgins.

Page 4