Health Currancy Ltd

HEALTH CURRANCY LTD - Company Information

Acorah Software Products - Accounts Production 6.1.031 false true No description of principal activity true 1 May 2016 30 April 2017 30 April 2017 07589098 iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07589098 2016-04-30 07589098 2017-04-30 07589098 2016-05-01 2017-04-30 07589098 frs-core:CurrentFinancialInstruments 2017-04-30 07589098 frs-core:CurrentFinancialInstruments 2016-05-01 2017-04-30 07589098 frs-core:Non-currentFinancialInstruments 2017-04-30 07589098 frs-core:Non-currentFinancialInstruments 2016-05-01 2017-04-30 07589098 frs-core:CurrentFinancialInstruments 2016-05-01 2017-04-30 07589098 frs-core:CurrentFinancialInstruments 2017-04-30 07589098 frs-core:AfterOneYear 2016-05-01 2017-04-30 07589098 frs-core:BetweenOneFiveYears 2016-05-01 2017-04-30 07589098 frs-core:BetweenOneFiveYears 2017-04-30 07589098 frs-core:ComputerEquipment 2017-04-30 07589098 frs-core:ComputerEquipment 2016-05-01 2017-04-30 07589098 frs-core:ComputerEquipment 2016-04-30 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frs-bus:EntityNoLongerTradingButTradedInPast 2015-05-01 2016-04-30 07589098 frs-bus:Audited 2015-05-01 2016-04-30 07589098 frs-bus:AuditExempt-NoAccountantsReport 2015-05-01 2016-04-30 07589098 frs-bus:AuditExemptWithAccountantsReport 2015-05-01 2016-04-30 07589098 frs-bus:OrdinaryShareClass1 2015-05-01 2016-04-30 07589098 frs-bus:OrdinaryShareClass1 2015-04-30 07589098 frs-bus:OrdinaryShareClass1 2016-04-30 07589098 frs-bus:OrdinaryShareClass2 2015-05-01 2016-04-30 07589098 frs-bus:OrdinaryShareClass2 2015-04-30 07589098 frs-bus:OrdinaryShareClass2 2016-04-30 07589098 frs-bus:OrdinaryShareClass3 2015-05-01 2016-04-30 07589098 frs-bus:OrdinaryShareClass3 2015-04-30 07589098 frs-bus:OrdinaryShareClass3 2016-04-30 07589098 frs-bus:OrdinaryShareClass4 2015-05-01 2016-04-30 07589098 frs-bus:OrdinaryShareClass4 2015-04-30 07589098 frs-bus:OrdinaryShareClass4 2016-04-30 07589098 frs-bus:OrdinaryShareClass5 2015-05-01 2016-04-30 07589098 frs-bus:OrdinaryShareClass5 2015-04-30 07589098 frs-bus:OrdinaryShareClass5 2016-04-30 07589098 frs-bus:PreferenceShareClass1 2015-05-01 2016-04-30 07589098 frs-bus:PreferenceShareClass1 2015-04-30 07589098 frs-bus:PreferenceShareClass1 2016-04-30 07589098 frs-bus:PreferenceShareClass2 2015-05-01 2016-04-30 07589098 frs-bus:PreferenceShareClass2 2015-04-30 07589098 frs-bus:PreferenceShareClass2 2016-04-30 07589098 frs-bus:PreferenceShareClass3 2015-05-01 2016-04-30 07589098 frs-bus:PreferenceShareClass3 2015-04-30 07589098 frs-bus:PreferenceShareClass3 2016-04-30 07589098 frs-bus:PreferenceShareClass4 2015-05-01 2016-04-30 07589098 frs-bus:PreferenceShareClass4 2015-04-30 07589098 frs-bus:PreferenceShareClass4 2016-04-30 07589098 frs-bus:PreferenceShareClass5 2015-05-01 2016-04-30 07589098 frs-bus:PreferenceShareClass5 2015-04-30 07589098 frs-bus:PreferenceShareClass5 2016-04-30 07589098 1 2015-05-01 2016-04-30 07589098 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2015-05-01 2016-04-30 07589098 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2015-04-30 07589098 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2016-04-30 07589098 frs-core:LeasedAssets 2015-05-01 2016-04-30 07589098 frs-core:OwnedAssets 2015-05-01 2016-04-30 07589098 frs-core:CurrencyRisk 2015-05-01 2016-04-30 07589098 frs-core:MarketRisk 2015-05-01 2016-04-30 07589098 frs-core:InterestRateRisk 2015-05-01 2016-04-30 07589098 dpl-countries:UnitedKingdom 2015-05-01 2016-04-30 07589098 dpl-countries:Europe 2015-05-01 2016-04-30 07589098 dpl-countries:NorthAmerica 2015-05-01 2016-04-30 07589098 dpl-countries:SouthAmerica 2015-05-01 2016-04-30 07589098 dpl-countries:Asia 2015-05-01 2016-04-30 07589098 dpl-countries:RestWorldOutsideUK 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales 2015-04-30 07589098 dpl-frs:CostSales 2016-04-30 07589098 dpl-frs:DistributionCosts 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses 2015-05-01 2016-04-30 07589098 frs-bus:Director1 2015-05-01 2016-04-30 07589098 frs-bus:Director1 2015-04-30 07589098 frs-bus:Director1 2016-04-30 07589098 frs-bus:Director2 2015-05-01 2016-04-30 07589098 frs-bus:Director2 2015-04-30 07589098 frs-bus:Director2 2016-04-30 07589098 1 2015-05-01 2016-04-30 07589098 frs-core:CurrentFinancialInstruments 1 2016-04-30 07589098 frs-core:Non-currentFinancialInstruments 1 2016-04-30 07589098 2 2015-05-01 2016-04-30 07589098 frs-core:CurrentFinancialInstruments 2 2016-04-30 07589098 frs-core:Non-currentFinancialInstruments 2 2016-04-30 07589098 3 2015-05-01 2016-04-30 07589098 frs-core:CurrentFinancialInstruments 3 2016-04-30 07589098 frs-core:Non-currentFinancialInstruments 3 2016-04-30 07589098 4 2015-05-01 2016-04-30 07589098 frs-core:CurrentFinancialInstruments 4 2016-04-30 07589098 frs-core:Non-currentFinancialInstruments 4 2016-04-30 07589098 5 2015-05-01 2016-04-30 07589098 frs-core:CurrentFinancialInstruments 5 2016-04-30 07589098 frs-core:Non-currentFinancialInstruments 5 2016-04-30 07589098 6 2015-05-01 2016-04-30 07589098 frs-core:CurrentFinancialInstruments 6 2016-04-30 07589098 frs-core:Non-currentFinancialInstruments 6 2016-04-30 07589098 7 2015-05-01 2016-04-30 07589098 frs-core:CurrentFinancialInstruments 7 2016-04-30 07589098 frs-core:Non-currentFinancialInstruments 7 2016-04-30 07589098 8 2015-05-01 2016-04-30 07589098 frs-core:CurrentFinancialInstruments 8 2016-04-30 07589098 frs-core:Non-currentFinancialInstruments 8 2016-04-30 07589098 9 2015-05-01 2016-04-30 07589098 frs-core:CurrentFinancialInstruments 9 2016-04-30 07589098 frs-core:Non-currentFinancialInstruments 9 2016-04-30 07589098 dpl-frs:Item1 2015-05-01 2016-04-30 07589098 dpl-frs:Item1 2015-04-30 07589098 dpl-frs:Item1 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item1 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item1 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item1 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item1 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2015-05-01 2016-04-30 07589098 dpl-frs:Item2 2015-05-01 2016-04-30 07589098 dpl-frs:Item2 2015-04-30 07589098 dpl-frs:Item2 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item2 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item2 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item2 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item2 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2015-05-01 2016-04-30 07589098 dpl-frs:Item3 2015-05-01 2016-04-30 07589098 dpl-frs:Item3 2015-04-30 07589098 dpl-frs:Item3 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item3 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item3 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item3 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item3 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2015-05-01 2016-04-30 07589098 dpl-frs:Item4 2015-05-01 2016-04-30 07589098 dpl-frs:Item4 2015-04-30 07589098 dpl-frs:Item4 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item4 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item4 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item4 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item4 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2015-05-01 2016-04-30 07589098 dpl-frs:Item5 2015-05-01 2016-04-30 07589098 dpl-frs:Item5 2015-04-30 07589098 dpl-frs:Item5 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item5 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item5 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item5 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item5 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2015-05-01 2016-04-30 07589098 dpl-frs:Item6 2015-05-01 2016-04-30 07589098 dpl-frs:Item6 2015-04-30 07589098 dpl-frs:Item6 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item6 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item6 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item6 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item6 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2015-05-01 2016-04-30 07589098 dpl-frs:Item7 2015-05-01 2016-04-30 07589098 dpl-frs:Item7 2015-04-30 07589098 dpl-frs:Item7 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item7 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item7 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item7 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item7 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2015-05-01 2016-04-30 07589098 dpl-frs:Item8 2015-05-01 2016-04-30 07589098 dpl-frs:Item8 2015-04-30 07589098 dpl-frs:Item8 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item8 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item8 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item8 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item8 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2015-05-01 2016-04-30 07589098 dpl-frs:Item9 2015-05-01 2016-04-30 07589098 dpl-frs:Item9 2015-04-30 07589098 dpl-frs:Item9 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item9 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item9 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item9 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item9 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2015-05-01 2016-04-30 07589098 dpl-frs:Item10 2015-05-01 2016-04-30 07589098 dpl-frs:Item10 2015-04-30 07589098 dpl-frs:Item10 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item10 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item10 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item10 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item10 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2015-05-01 2016-04-30 07589098 dpl-frs:Item11 2015-05-01 2016-04-30 07589098 dpl-frs:Item11 2015-04-30 07589098 dpl-frs:Item11 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item11 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item11 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item11 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item11 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2015-05-01 2016-04-30 07589098 dpl-frs:Item12 2015-05-01 2016-04-30 07589098 dpl-frs:Item12 2015-04-30 07589098 dpl-frs:Item12 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item12 2015-05-01 2016-04-30 07589098 dpl-frs:CostSales dpl-frs:Item12 2015-04-30 07589098 dpl-frs:CostSales dpl-frs:Item12 2016-04-30 07589098 dpl-frs:DistributionCosts dpl-frs:Item12 2015-05-01 2016-04-30 07589098 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2015-05-01 2016-04-30 07589098 1 2015-05-01 2016-04-30 07589098 frs-countries:EnglandWales 2015-05-01 2016-04-30

Registered number: 07589098

Health Currancy Ltd

Unaudited Financial Statements

For The Year Ended 30 April 2017

Radford & Sergeant Limited

Building 3

Watchmoor Park

Camberley

Surrey

GU15 3YL

Health Currancy Ltd

Unaudited Financial Statements

For The Year Ended 30 April 2017

Unaudited Financial Statements

	Page
Contents
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Health Currancy Ltd

Balance Sheet

As at 30 April 2017

Balance Sheet

Registered number: 07589098

		2017		2016
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	6		4,133		-
Tangible Assets	7		373		-

			4,506		-
CURRENT ASSETS
Stocks	8	29,575		10,180
Debtors	9	8,516		-
Cash at bank and in hand		365		2,802

		38,456		12,982
Creditors: Amounts Falling Due Within One Year	10	(153,060 )		(112,708 )

NET CURRENT ASSETS (LIABILITIES)			(114,604 )		(99,726 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(110,098 )		(99,726 )

NET ASSETS			(110,098 )		(99,726 )

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and loss account			(110,198 )		(99,825 )

SHAREHOLDERS' FUNDS			(110,098)		(99,725)

Page 1

Health Currancy Ltd

Balance Sheet (continued)

As at 30 April 2017

For the year ending 30 April 2017 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The Company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the Profit and Loss Account

On behalf of the board

D F Cushman

30 January 2018

The notes on pages 4 to 6 form part of these financial statements.

Page 2

Health Currancy Ltd

Statement of Changes in Equity

For The Year Ended 30 April 2017

Statement of Changes in Equity

	Share Capital	Profit & Loss Account	Total
	£	£	£
As at 1 May 2015	100	(99,736 )	(99,636)
Loss for the year and total comprehensive income	-	(89 )	(89)

As at 30 April 2016 and 1 May 2016	100	(99,825 )	(99,725)


Loss for the year and total comprehensive income	-	(10,373 )	(10,373)

Dividends paid	-	-	-

As at 30 April 2017	100	(110,198 )	(110,098)

Page 3

Health Currancy Ltd

Notes to the Unaudited Accounts

For The Year Ended 30 April 2017

Notes to the Unaudited Accounts

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

1.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. Despite the net liabilities of £110,098 (2016 - £99,725) the directors' have expressed their willingness to continue to support the company for the foreseeable future.

1.3. Turnover

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

1.4. Intangible Fixed Assets and Amortisation - Other Intangible

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.

1.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% on reducing balance

1.6. Stocks and Work in Progress

Stocks are valued at the lower of cost 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.

1.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.

4. Average number of employees

Average number of employees, including directors, during the year was as follows:

	2017	2016
Office and administration	2	2

	2	2

Page 4

Health Currancy Ltd

Notes to the Unaudited Accounts (continued)

For The Year Ended 30 April 2017

6. Intangible Assets

	Other
	£
Cost
As at 1 May 2016	-
Additions	6,200

As at 30 April 2017	6,200

Amortisation
As at 1 May 2016	-
Provided during the period	2,067

As at 30 April 2017	2,067

Net Book Value
As at 30 April 2017	4,133

As at 1 May 2016	-

7. Tangible Assets


	Computer Equipment
	£
Cost
As at 1 May 2016	510
Additions	559

As at 30 April 2017	1,069

Depreciation
As at 1 May 2016	510
Provided during the period	186

As at 30 April 2017	696

Net Book Value
As at 30 April 2017	373

As at 1 May 2016	-

8. Stocks

	2017	2016
	£	£
Stock - finished goods	29,575	10,180

	29,575	10,180

Page 5

Health Currancy Ltd

Notes to the Unaudited Accounts (continued)

For The Year Ended 30 April 2017

9. Debtors

	2017	2016
	£	£
Due within one year
Trade debtors	8,516	-

	8,516	-

10. Creditors: Amounts Falling Due Within One Year

	2017	2016
	£	£
Bank loans and overdrafts	8,000	-
Other taxes and social security	4,767	59
VAT	4,170	3,407
Other creditors	-	5,000
Accruals and deferred income	29,491	97
Directors' loan accounts	106,632	104,145

	153,060	112,708

11. Share Capital

	Value	Number	2017	2016
Allotted, called up and fully paid	£		£	£
Ordinary shares	1	100	100	100

12. Ultimate Controlling Party Not Known

The company's ultimate controlling party is D F Cushman by virtue of his ownership of 51% of the issued share capital in the company.

13. General Information

Health Currancy Ltd Registered number 07589098 is a limited by shares company incorporated in England & Wales. The Registered Office is c/o Radford Sergeant, Building 3, Watchmoor Park, Camberley, GU15 3YL.

Page 6