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REGISTERED NUMBER: 07905052 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Be Human First Limited

Be Human First Limited (Registered number: 07905052)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Be Human First Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Ms J Ampaw-Farr
E Ampaw-Farr





REGISTERED OFFICE: Suite 3
Dukes House
4-6 High Street
Windsor
Berkshire
SL4 1LD





REGISTERED NUMBER: 07905052 (England and Wales)





ACCOUNTANTS: Three Kings Accounting Ltd
Suite 3
Dukes House
4-6 High Street
Windsor
Berkshire
SL4 1LD

Be Human First Limited (Registered number: 07905052)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 32,465 35,102

CURRENT ASSETS
Debtors 5 48,588 52,051
Cash at bank 230,902 185,023
279,490 237,074
CREDITORS
Amounts falling due within one year 6 234,029 156,201
NET CURRENT ASSETS 45,461 80,873
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,926

115,975

CREDITORS
Amounts falling due after more than
one year

7

35,660

41,017
NET ASSETS 42,266 74,958

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 42,265 74,957
42,266 74,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Be Human First Limited (Registered number: 07905052)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2023 and were signed on its behalf by:





Ms J Ampaw-Farr - Director


Be Human First Limited (Registered number: 07905052)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Be Human First Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 5 years straight line
Fixtures & Fittings and Plant & Machinery - 5 years reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Be Human First Limited (Registered number: 07905052)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 58,504
Additions 8,202
At 31 March 2023 66,706
DEPRECIATION
At 1 April 2022 23,402
Charge for year 10,839
At 31 March 2023 34,241
NET BOOK VALUE
At 31 March 2023 32,465
At 31 March 2022 35,102

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 40,572 43,401
Other debtors 8,016 8,650
48,588 52,051

Be Human First Limited (Registered number: 07905052)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 5,357 5,224
Trade creditors 18,555 4,442
Taxation and social security 45,678 23,099
Other creditors 164,439 123,436
234,029 156,201

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans 35,660 41,017

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Be Human First Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Be Human First Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Be Human First Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Be Human First Limited. You consider that Be Human First 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 financial statements of Be Human First 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 financial statements.






Three Kings Accounting Ltd
Suite 3
Dukes House
4-6 High Street
Windsor
Berkshire
SL4 1LD


Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Be Human First Limited


23 October 2023