31/12/2017
2017-12-31
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No description of principal activities is disclosed
2017-04-01
Sage Accounts Production 18.30 - FRS
xbrli:pure
xbrli:shares
iso4217:GBP
3209135
2017-04-01
2017-12-31
3209135
2017-12-31
3209135
2017-03-31
3209135
2016-04-01
2017-03-31
3209135
2017-03-31
3209135
2016-03-31
3209135
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2017-04-01
2017-12-31
3209135
core:FurnitureFittingsToolsEquipment
2017-04-01
2017-12-31
3209135
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2017-04-01
2017-12-31
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bus:LeadAgentIfApplicable
2017-04-01
2017-12-31
3209135
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2017-04-01
2017-12-31
3209135
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2017-04-01
2017-12-31
3209135
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2017-04-01
2017-12-31
3209135
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2017-04-01
2017-12-31
3209135
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2017-04-01
2017-12-31
3209135
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2017-04-01
2017-12-31
3209135
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2017-04-01
2017-12-31
3209135
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3209135
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2017-03-31
3209135
core:FurnitureFittingsToolsEquipment
2017-03-31
3209135
core:LandBuildings
core:LongLeaseholdAssets
2017-12-31
3209135
core:PlantMachinery
2017-12-31
3209135
core:FurnitureFittingsToolsEquipment
2017-12-31
3209135
core:RetainedEarningsAccumulatedLosses
2016-04-01
2017-03-31
3209135
core:RetainedEarningsAccumulatedLosses
2017-04-01
2017-12-31
3209135
core:WithinOneYear
2017-12-31
3209135
core:WithinOneYear
2017-03-31
3209135
core:ShareCapital
2017-12-31
3209135
core:ShareCapital
2017-03-31
3209135
core:RevaluationReserve
2017-12-31
3209135
core:RevaluationReserve
2017-03-31
3209135
core:RetainedEarningsAccumulatedLosses
2017-12-31
3209135
core:RetainedEarningsAccumulatedLosses
2017-03-31
3209135
core:ShareCapital
2016-03-31
3209135
core:RevaluationReserve
2016-03-31
3209135
core:RetainedEarningsAccumulatedLosses
2016-03-31
3209135
core:LandBuildings
core:LongLeaseholdAssets
2017-03-31
3209135
core:PlantMachinery
2017-03-31
3209135
core:FurnitureFittingsToolsEquipment
2017-03-31
3209135
bus:Director1
2017-03-31
3209135
bus:Director1
2016-03-31
3209135
bus:Director1
2017-03-31
3209135
bus:Director1
2016-04-01
2017-03-31
3209135
bus:SmallEntities
2017-04-01
2017-12-31
3209135
bus:Audited
2017-04-01
2017-12-31
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2017-12-31
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2017-12-31
Company registration number:
3209135
Healthy Pets Limited
Financial statements
31 December 2017
Healthy Pets Limited
Contents
Directors and other information
Directors responsibilities statement
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Healthy Pets Limited
Directors and other information
|
|
|
|
|
Directors
|
Mr Mark Edward Peter Effenberg
|
|
|
|
Mr Shriyesh Patel
|
(Resigned 8 June 2017)
|
|
|
Mr David Seel
|
(Resigned 8 June 2017)
|
|
|
Mr Steven John Anson
|
(Appointed 12 February 2018)
|
|
|
Mr Adrian Peter Brown
|
(Appointed 12 February 2018)
|
|
|
Mr Antonios Erotocritou
|
(Appointed 12 February 2018)
|
|
|
|
|
|
|
|
|
|
Secretary
|
Mr Geoffrey Costerton Gouriet
|
|
|
|
|
|
|
|
|
|
|
Company number
|
3209135
|
|
|
|
|
|
|
|
|
|
|
Registered office
|
6 Ridgeway Office Park
|
|
|
|
Bedford Road
|
|
|
|
Petersfield
|
|
|
|
Hampshire
|
|
|
|
GU32 3QF
|
|
|
|
|
|
|
|
|
|
|
Auditor
|
Arthur Daniels & Company
|
|
|
|
227a West Street
|
|
|
|
Fareham
|
|
|
|
Hampshire
|
|
|
|
PO16 0HZ
|
|
|
|
|
|
|
|
|
|
|
Accountants
|
Arthur Daniels & Company
|
|
|
|
227a West Street
|
|
|
|
Fareham
|
|
|
|
Hampshire
|
|
|
|
PO16 0HZ
|
|
|
|
|
|
Healthy Pets Limited
Directors responsibilities statement
Period ended 31 December 2017
The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial period. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgments and accounting estimates that are reasonable and prudent; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Healthy Pets Limited
Statement of financial position
31 December 2017
|
|
|
31/12/17
|
|
|
|
31/03/17
|
|
|
|
|
Note
|
£
|
|
£
|
|
£
|
|
£
|
|
|
|
|
|
|
|
|
|
|
Fixed assets
|
|
|
|
|
|
|
|
|
|
Tangible assets
|
|
5
|
16,972
|
|
|
|
19,786
|
|
|
|
|
|
_______
|
|
|
|
_______
|
|
|
|
|
|
|
|
16,972
|
|
|
|
19,786
|
|
|
|
|
|
|
|
|
|
|
Current assets
|
|
|
|
|
|
|
|
|
|
Debtors
|
|
6
|
213,926
|
|
|
|
206,073
|
|
|
Cash at bank and in hand
|
|
|
583,384
|
|
|
|
202,496
|
|
|
|
|
|
_______
|
|
|
|
_______
|
|
|
|
|
|
797,310
|
|
|
|
408,569
|
|
|
Creditors: amounts falling due
|
|
|
|
|
|
|
|
|
|
within one year
|
|
7
|
(
234,637)
|
|
|
|
(
276,455)
|
|
|
|
|
|
_______
|
|
|
|
_______
|
|
|
Net current assets
|
|
|
|
|
562,673
|
|
|
|
132,114
|
|
|
|
|
|
_______
|
|
|
|
_______
|
Total assets less current liabilities
|
|
|
|
|
579,645
|
|
|
|
151,900
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______
|
|
|
|
_______
|
Net assets
|
|
|
|
|
579,645
|
|
|
|
151,900
|
|
|
|
|
|
_______
|
|
|
|
_______
|
|
|
|
|
|
|
|
|
|
|
Capital and reserves
|
|
|
|
|
|
|
|
|
|
Called up share capital
|
|
|
|
|
9
|
|
|
|
9
|
Revaluation reserve
|
|
|
|
|
1
|
|
|
|
1
|
Profit and loss account
|
|
|
|
|
579,635
|
|
|
|
151,890
|
|
|
|
|
|
_______
|
|
|
|
_______
|
Shareholders funds
|
|
|
|
|
579,645
|
|
|
|
151,900
|
|
|
|
|
|
_______
|
|
|
|
_______
|
|
|
|
|
|
|
|
|
|
|
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 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 comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
25 September 2018
, and are signed on behalf of the board by:
Mr Mark Edward Peter Effenberg
Director
Company registration number:
3209135
Healthy Pets Limited
Statement of changes in equity
Period ended 31 December 2017
|
|
Called up share capital
|
|
Revaluation reserve
|
|
Profit and loss account
|
Total
|
|
|
|
|
|
£
|
|
£
|
|
£
|
£
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At 1 April 2016
|
|
9
|
|
1
|
|
189,953
|
189,963
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit for the period
|
|
|
|
|
|
961,937
|
961,937
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
Total comprehensive income for the period
|
|
-
|
|
-
|
|
961,937
|
961,937
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dividends paid and payable
|
|
|
|
|
|
(
1,000,000)
|
(
1,000,000)
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
Total investments by and distributions to owners
|
|
-
|
|
-
|
|
(
1,000,000)
|
(
1,000,000)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
At 31 March 2017 and 1 April 2017
|
|
9
|
|
1
|
|
151,890
|
151,900
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit for the period
|
|
|
|
|
|
847,745
|
847,745
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
Total comprehensive income for the period
|
|
-
|
|
-
|
|
847,745
|
847,745
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dividends paid and payable
|
|
|
|
|
|
(
420,000)
|
(
420,000)
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
Total investments by and distributions to owners
|
|
-
|
|
-
|
|
(
420,000)
|
(
420,000)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
At 31 December 2017
|
|
9
|
|
1
|
|
579,635
|
579,645
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Healthy Pets Limited
Notes to the financial statements
Period ended 31 December 2017
1.
General information
The company is a private company limited by shares, registered in England. The address of the registered office is Healthy Pets Ltd, 6 Ridgeway Office Park, Bedford Road, Petersfield, Hampshire, GU32 3QF.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.
Turnover
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.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
|
|
|
|
|
Plant and machinery
|
-
|
25 %
|
reducing balance
|
|
Fittings fixtures and equipment
|
-
|
25 %
|
reducing balance
|
|
|
|
|
|
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to Nil (2017: Nil).
5.
Tangible assets
|
|
Long leasehold property
|
Plant and machinery
|
Fixtures, fittings and equipment
|
Total
|
|
|
|
|
|
£
|
£
|
£
|
£
|
|
|
|
|
Cost
|
|
|
|
|
|
|
|
|
At 1 April 2017
|
1,607
|
56,871
|
50,619
|
109,097
|
|
|
|
|
Additions
|
-
|
450
|
-
|
450
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
At 31 December 2017
|
1,607
|
57,321
|
50,619
|
109,547
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
Depreciation
|
|
|
|
|
|
|
|
|
At 1 April 2017
|
-
|
43,440
|
45,871
|
89,311
|
|
|
|
|
Charge for the year
|
-
|
2,432
|
832
|
3,264
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
At 31 December 2017
|
-
|
45,872
|
46,703
|
92,575
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
Carrying amount
|
|
|
|
|
|
|
|
|
At 31 December 2017
|
1,607
|
11,449
|
3,916
|
16,972
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
At 31 March 2017
|
1,607
|
13,431
|
4,748
|
19,786
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
|
|
|
|
|
|
|
|
6.
Debtors
|
|
|
31/12/17
|
31/03/17
|
|
|
|
£
|
£
|
|
Trade debtors
|
|
202,132
|
203,911
|
|
Other debtors
|
|
11,794
|
2,162
|
|
|
|
_______
|
_______
|
|
|
|
213,926
|
206,073
|
|
|
|
_______
|
_______
|
|
|
|
|
|
7.
Creditors: amounts falling due within one year
|
|
|
31/12/17
|
31/03/17
|
|
|
|
£
|
£
|
|
Trade creditors
|
|
24,441
|
29,012
|
|
Corporation tax
|
|
110,956
|
242,323
|
|
Social security and other taxes
|
|
9,195
|
3,410
|
|
Other creditors
|
|
90,045
|
1,710
|
|
|
|
_______
|
_______
|
|
|
|
234,637
|
276,455
|
|
|
|
_______
|
_______
|
|
|
|
|
|
8.
Summary audit opinion
The auditor's report for the period dated
25 September 2018
was unqualified.
The senior statutory auditor was
RE Madden FCA
for and on behalf of
Arthur Daniels & Company
9.
Directors advances, credits and guarantees
|
During the period the directors entered into the following advances and credits with the company:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Period ended 31/12/17
|
|
|
|
|
|
|
|
|
|
Balance brought forward
|
Amounts repaid
|
Balance o/standing
|
|
|
|
|
|
£
|
£
|
£
|
|
|
|
|
Mr Mark Edward Peter Effenberg
|
(
430)
|
430
|
-
|
|
|
|
|
|
_______
|
_______
|
_______
|
|
|
|
|
|
|
|
|
|
|
|
Year ended 31/03/17
|
|
|
|
|
|
|
|
|
|
Balance brought forward
|
Amounts repaid
|
Balance o/standing
|
|
|
|
|
|
£
|
£
|
£
|
|
|
|
|
Mr Mark Edward Peter Effenberg
|
(
450)
|
20
|
(
430)
|
|
|
|
|
|
_______
|
_______
|
_______
|
|
|
|
|
|
|
|
|
|
|
|