Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-01No description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05550608 2023-04-01 2024-03-31 05550608 2022-04-01 2023-03-31 05550608 2024-03-31 05550608 2023-03-31 05550608 2022-04-01 05550608 c:Director1 2023-04-01 2024-03-31 05550608 d:CurrentFinancialInstruments 2024-03-31 05550608 d:CurrentFinancialInstruments 2023-03-31 05550608 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05550608 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05550608 d:ShareCapital 2024-03-31 05550608 d:ShareCapital 2023-03-31 05550608 d:ShareCapital 2022-04-01 05550608 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 05550608 d:RetainedEarningsAccumulatedLosses 2024-03-31 05550608 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 05550608 d:RetainedEarningsAccumulatedLosses 2023-03-31 05550608 d:RetainedEarningsAccumulatedLosses 2022-04-01 05550608 c:OrdinaryShareClass1 2023-04-01 2024-03-31 05550608 c:OrdinaryShareClass1 2024-03-31 05550608 c:OrdinaryShareClass1 2023-03-31 05550608 c:FRS102 2023-04-01 2024-03-31 05550608 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05550608 c:FullAccounts 2023-04-01 2024-03-31 05550608 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05550608 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05550608










NUTRITION BITES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
NUTRITION BITES LIMITED
REGISTERED NUMBER: 05550608

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,471
1

Cash at bank and in hand
 5 
2,208
647

  
3,679
648

Creditors: amounts falling due within one year
 6 
(17,426)
(11,375)

Net current liabilities
  
 
 
(13,747)
 
 
(10,727)

Total assets less current liabilities
  
(13,747)
(10,727)

  

Net liabilities
  
(13,747)
(10,727)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(13,748)
(10,728)

  
(13,747)
(10,727)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


A S Frith
Director
Date: 19 August 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
NUTRITION BITES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2023
1
(10,728)
(10,727)


Comprehensive income for the year

Loss for the year
-
(3,020)
(3,020)


At 31 March 2024
1
(13,748)
(13,747)


The notes on pages 3 to 5 form part of these financial statements.


STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2022
1
(6,885)
(6,884)


Comprehensive income for the year

Loss for the year
-
(3,843)
(3,843)


At 31 March 2023
1
(10,728)
(10,727)


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
NUTRITION BITES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Nutrition Bites Limited, registered number 05550608, is a private limited company incorporated and domiciled in England and Wales. The address of the registered office is James Cowper Kreston, 8th Floor, Reading Bridge House, George Street, RG1 8LS and its trading address is 5 Beech Court, Wokingham Road, Hurst, Berkshire, RG10 0RQ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
NUTRITION BITES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.




3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Trade debtors
1,470
-

Called up share capital not paid
1
1

1,471
1



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,208
647

2,208
647


Page 4

 
NUTRITION BITES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
9,671
9,672

Amounts owed to group undertakings
5,410
1,602

Other taxation and social security
245
101

Accruals and deferred income
2,100
-

17,426
11,375



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



125 (2023 - 125) Ordinary shares of £0.01 each
1
1



8.


Controlling party

The immediate parent undertaking is Artizian Group Limited, a company incorporated in England and Wales.
The ultimate controlling party is A S Frith.

Page 5