Registered number
06306550
footPRINT Energy Assessments Ltd
Unaudited Filleted Accounts
31 July 2023
footPRINT Energy Assessments Ltd
Registered number: 06306550
Balance Sheet
as at 31 July 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 2,450 3,267
Current assets
Debtors 4 12,880 18,105
Cash at bank and in hand 994 10,214
13,874 28,319
Creditors: amounts falling due within one year 5 (18,410) (27,558)
Net current (liabilities)/assets (4,536) 761
Total assets less current liabilities (2,086) 4,028
Creditors: amounts falling due after more than one year 6 (5,729) (8,500)
Provisions for liabilities (466) (621)
Net liabilities (8,281) (5,093)
Capital and reserves
Called up share capital 100 100
Profit and loss account (8,381) (5,193)
Shareholder's funds (8,281) (5,093)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S.G. Moles
Director
Approved by the board on 29 July 2024
footPRINT Energy Assessments Ltd
Notes to the Accounts
for the year ended 31 July 2023
1 Accounting policies
Going concern
The company has net liabilities and a retained loss. However, in the year under review the company has enjoyed positive cashflows.

The company has the support of its director and shareholder for a period of not less than twelve months from the date of the approval of these accounts. The going concern accounting convention has therefore been adopted.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Government grants
Government grants for revenue projects are taken to the Profit & Loss account when received.

Government grants for capital projects are transferred to deferred income and released to the Profit & Loss account over the life of the capital asset to which they relate.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2022 10,038
At 31 July 2023 10,038
Depreciation
At 1 August 2022 6,771
Charge for the year 817
At 31 July 2023 7,588
Net book value
At 31 July 2023 2,450
At 31 July 2022 3,267
4 Debtors 2023 2022
£ £
Trade debtors 12,880 18,105
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 3,026 3,000
Trade creditors 1,960 1,080
Taxation and social security costs 12,216 7,959
Other creditors 1,208 15,519
18,410 27,558
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 5,729 8,500
7 Controlling party
The company is controlled by S.G. Moles, who is its director and shareholder.
8 Other information
footPRINT Energy Assessments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
8 Bassets Close
Northam
Bideford
Devon
EX39 1SZ
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