COMPANY REGISTRATION NUMBER:
14128063
HUDDERSFIELD UNIVERSITY HEALTH CENTRE LIMITED |
|
FILLETED UNAUDITED FINANCIAL STATEMENTS |
|
HUDDERSFIELD UNIVERSITY HEALTH CENTRE LIMITED |
|
PERIOD FROM 24 MAY 2022 TO 31 MARCH 2023
Balance sheet
1
Notes to the financial statements
2 to 3
HUDDERSFIELD UNIVERSITY HEALTH CENTRE LIMITED |
|
31 March 2023
Current assets
Cash at bank and in hand |
300,810 |
|
|
Creditors: amounts falling due within one year |
4 |
(
256,975) |
|
------------ |
Net current assets |
43,835 |
|
------------ |
Total assets less current liabilities |
43,835 |
|
------------ |
Net assets |
43,835 |
|
------------ |
|
|
|
Capital and reserves
Called up share capital |
5 |
30 |
Profit and loss account |
43,805 |
|
------------ |
Shareholders funds |
43,835 |
|
------------ |
|
|
|
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 profit and loss account has not been delivered.
For the period ending 31 March 2023 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 financial statements for the period in question in accordance with section 476
;
-
The directors acknowledge their 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
10 November 2023
, and are signed on behalf of the board by:
Dr N Mounsey |
Dr S Rasakumaran |
Director |
Director |
|
|
Company registration number:
14128063
HUDDERSFIELD UNIVERSITY HEALTH CENTRE LIMITED |
|
NOTES TO THE FINANCIAL STATEMENTS |
|
PERIOD FROM 24 MAY 2022 TO 31 MARCH 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 12 Sand Street, Aspley, Huddersfield, HD1 3AL.
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.
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.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4.
Creditors:
amounts falling due within one year
|
31 Mar 23 |
|
£ |
Accruals and deferred income |
600 |
Corporation tax |
10,275 |
Partnership loan account |
246,100 |
|
------------ |
|
256,975 |
|
------------ |
|
|
5.
Called up share capital
Issued, called up and fully paid
|
31 Mar 23 |
|
No. |
£ |
Ordinary A shares shares of £ 1 each |
10 |
10 |
Ordinary B shares shares of £ 1 each |
10 |
10 |
Ordinary C shares shares of £ 1 each |
10 |
10 |
|
------------ |
------------ |
|
30 |
30 |
|
------------ |
------------ |
|
|
|
The different classes of share rank pari passu in all material respects. During the year 10 ordinary A shares, 10 ordinary B shares and 10 ordinary C shares were issued fully paid for cash at par.
6.
Controlling party
The company is controlled by the directors.