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Registration number: 07589098

Health Currancy Limited

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6 to 7
Statement of Changes in Equity	8
Notes to the Unaudited Financial Statements	9 to 15

Health Currancy Limited

Company Information

Directors

Dee Fleur Cushman Thomas Haines Wilson Garreth Hodgson

Registered office

167 - 169 Great Portland Street 5th Floor London W1W 5PF

Accountants

Accountitude Limited 167 - 169 Great Portland Street 5th Floor London W1W 5PF

Health Currancy Limited

Directors' Report for the Year Ended 30 April 2025

The directors present their report and the financial statements for the year ended 30 April 2025.

Directors of the company

The directors who held office during the year were as follows:

Dee Fleur Cushman

Thomas Haines Wilson

Garreth Hodgson

Principal activity

The principal activity of the company is Physical well-being activities

Small companies provision statement

This report has 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 14 November 2025 and signed on its behalf by:
 

......................................... Dee Fleur Cushman Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Health Currancy Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Health Currancy Limited for the year ended 30 April 2025 as set out on pages 4 to 15 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Health Currancy Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Health Currancy Limited and state those matters that we have agreed to state to the Board of Directors of Health Currancy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Health Currancy Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Health Currancy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Health Currancy Limited. You consider that Health Currancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Health Currancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Accountitude Limited
167 - 169 Great Portland Street
5th Floor
London
W1W 5PF

14 November 2025

Health Currancy Limited

Profit and Loss Account for the Year Ended 30 April 2025

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Health Currancy Limited

Statement of Comprehensive Income for the Year Ended 30 April 2025

	2025 £	2024 £
Profit/(loss) for the year	17,756	(5,837)
Total comprehensive income for the year	17,756	(5,837)

Health Currancy Limited

(Registration number: 07589098)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Investments	6	25,111	20,824
Current assets
Stocks	7	89,226	54,690
Debtors	8	64,679	67,530
Cash at bank and in hand		11,960	28,836
		165,865	151,056
Creditors: Amounts falling due within one year	9	(89,513)	(82,486)
Net current assets		76,352	68,570
Total assets less current liabilities		101,463	89,394
Creditors: Amounts falling due after more than one year	9	(74,884)	(80,571)
Net assets		26,579	8,823
Capital and reserves
Called up share capital	10	137	137
Share premium reserve		337,234	337,234
Retained earnings		(310,792)	(328,548)
Shareholders' funds		26,579	8,823

For the financial year ending 30 April 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 14 November 2025 and signed on its behalf by:
 

Health Currancy Limited

(Registration number: 07589098)
Balance Sheet as at 30 April 2025

......................................... Dee Fleur Cushman Director

Health Currancy Limited

Statement of Changes in Equity for the Year Ended 30 April 2025

	Share capital £	Share premium £	Retained earnings £	Total £
At 1 May 2024	137	337,234	-	337,371
Prior period adjustment	-	-	(328,548)	(328,548)
At 1 May 2024 (As restated)	137	337,234	(328,548)	8,823
Profit for the year	-	-	17,756	17,756
At 30 April 2025	137	337,234	(310,792)	26,579

	Share capital £	Share premium £	Retained earnings £	Total £
At 1 May 2023	137	337,234	-	337,371
Prior period adjustment	-	-	(322,711)	(322,711)
At 1 May 2023 (As restated)	137	337,234	(322,711)	14,660
Loss for the year	-	-	(5,837)	(5,837)
At 30 April 2024	137	337,234	(328,548)	8,823

Health Currancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

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

The address of its registered office is:
167 - 169 Great Portland Street
5th Floor
London
W1W 5PF

These financial statements were authorised for issue by the Board on 14 November 2025.

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

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities 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 financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover represents net invoiced sales of goods, excluding value added tax.

Foreign currency transactions and balances

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Tax

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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.

Health Currancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the periods in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted for substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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.

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:

Computer Equipment 33% on reducing balance.

Intangible assets

Other intangible assets comprise costs associated with the development of the company's website. The costs are amortised over the assets estimated economic life of 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 debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Health Currancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Stocks

Stocks are valued at the lower of costs and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 May 2024	6,200	6,200
At 30 April 2025	6,200	6,200
Amortisation
At 1 May 2024	6,200	6,200
At 30 April 2025	6,200	6,200
Carrying amount
At 30 April 2025	-	-

The aggregate amount of research and development expenditure recognised as an expense during the period is £2,287 (2024 - £1,656).
 

Health Currancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 May 2024	3,071	3,071
At 30 April 2025	3,071	3,071
Depreciation
At 1 May 2024	3,071	3,071
At 30 April 2025	3,071	3,071
Carrying amount
At 30 April 2025	-	-

6	Investments

	2025 £	2024 £
Investments in subsidiaries	25,111	20,824