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2022-09-30 04905838 frs-core:Non-currentFinancialInstruments 8 2022-09-30 04905838 9 2021-10-01 2022-09-30 04905838 frs-core:CurrentFinancialInstruments 9 2022-09-30 04905838 frs-core:Non-currentFinancialInstruments 9 2022-09-30 04905838 10 2021-10-01 2022-09-30 04905838 frs-core:CurrentFinancialInstruments 10 2022-09-30 04905838 frs-core:Non-currentFinancialInstruments 10 2022-09-30 04905838 11 2021-10-01 2022-09-30 04905838 frs-core:CurrentFinancialInstruments 11 2022-09-30 04905838 frs-core:Non-currentFinancialInstruments 11 2022-09-30 04905838 12 2021-10-01 2022-09-30 04905838 frs-core:CurrentFinancialInstruments 12 2022-09-30 04905838 frs-core:Non-currentFinancialInstruments 12 2022-09-30 04905838 13 2021-10-01 2022-09-30 04905838 frs-core:CurrentFinancialInstruments 13 2022-09-30 04905838 frs-core:Non-currentFinancialInstruments 13 2022-09-30 04905838 14 2021-10-01 2022-09-30 04905838 frs-core:CurrentFinancialInstruments 14 2022-09-30 04905838 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2022-09-30 04905838 dpl-frs:Item1 2021-10-01 2022-09-30 04905838 dpl-frs:Item1 2021-09-30 04905838 dpl-frs:Item1 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 04905838 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 04905838 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 04905838 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 04905838 dpl-frs:Item2 2021-10-01 2022-09-30 04905838 dpl-frs:Item2 2021-09-30 04905838 dpl-frs:Item2 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 04905838 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 04905838 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 04905838 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 04905838 dpl-frs:Item3 2021-10-01 2022-09-30 04905838 dpl-frs:Item3 2021-09-30 04905838 dpl-frs:Item3 2022-09-30 04905838 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2022-09-30 04905838 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 04905838 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 04905838 dpl-frs:Item6 2021-10-01 2022-09-30 04905838 dpl-frs:Item6 2021-09-30 04905838 dpl-frs:Item6 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 04905838 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 04905838 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 04905838 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 04905838 dpl-frs:Item7 2021-10-01 2022-09-30 04905838 dpl-frs:Item7 2021-09-30 04905838 dpl-frs:Item7 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 04905838 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 04905838 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 04905838 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 04905838 dpl-frs:Item8 2021-10-01 2022-09-30 04905838 dpl-frs:Item8 2021-09-30 04905838 dpl-frs:Item8 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 04905838 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 04905838 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 04905838 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 04905838 dpl-frs:Item9 2021-10-01 2022-09-30 04905838 dpl-frs:Item9 2021-09-30 04905838 dpl-frs:Item9 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 04905838 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 04905838 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 04905838 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 04905838 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 04905838 dpl-frs:Item10 2021-10-01 2022-09-30 04905838 dpl-frs:Item10 2021-09-30 04905838 dpl-frs:Item10 2022-09-30 04905838 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dpl-frs:CostSales dpl-frs:Item12 2022-09-30 04905838 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 04905838 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 04905838 1 2021-10-01 2022-09-30 04905838 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 04905838
Pathway First Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04905838
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 68,674 78,327
68,674 78,327
CURRENT ASSETS
Debtors 5 400,900 641,604
Cash at bank and in hand 4,214,203 4,074,665
4,615,103 4,716,269
Creditors: Amounts Falling Due Within One Year 6 (1,086,495 ) (1,582,614 )
NET CURRENT ASSETS (LIABILITIES) 3,528,608 3,133,655
TOTAL ASSETS LESS CURRENT LIABILITIES 3,597,282 3,211,982
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,677 ) (10,671 )
NET ASSETS 3,588,605 3,201,311
Income and Expenditure Account 3,588,605 3,201,311
MEMBERS' FUNDS 3,588,605 3,201,311
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr Safaraz Ali
Director
3 January 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Pathway First Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 04905838 . The registered office is Amington House 95 Amington Road, Tyseley, Birmingham, West Midlands, B25 8EP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents value, net of value added tax, of goods and services supplied to customers during the year.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Fixtures & Fittings 25% per annum reducing balance
Computer Equipment 25% per annum reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years 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.
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 surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus 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 surplus 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 period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or 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 assets reflect 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 surplus or deficit, 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 145 (2022: 120)
145 120
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 70,043 239,474 309,517
Additions 6,400 12,491 18,891
As at 30 September 2023 76,443 251,965 328,408
Depreciation
As at 1 October 2022 55,239 175,951 231,190
Provided during the period 6,051 22,493 28,544
As at 30 September 2023 61,290 198,444 259,734
Net Book Value
As at 30 September 2023 15,153 53,521 68,674
As at 1 October 2022 14,804 63,523 78,327
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,787 211,232
Deposits 25,020 43,321
Prepayments and accrued income 88,834 108,792
Staff advances & loans 13,100 13,100
Other debtors 3,159 3,159
138,900 379,604
Due after more than one year
Other debtor 262,000 262,000
262,000 262,000
400,900 641,604
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 109,177 504,803
Corporation tax 112,117 240,429
Other taxes and social security 59,460 96,035
VAT 221,314 247,847
Other creditors 549,432 467,830
Accruals and deferred income 34,995 25,670
1,086,495 1,582,614
7. Company limited by guarantee
The company had no issued share capital and the members liability is limited

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