Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3112023-04-01falseNo description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04700630 2023-04-01 2024-03-31 04700630 2022-04-01 2023-03-31 04700630 2024-03-31 04700630 2023-03-31 04700630 c:Director1 2023-04-01 2024-03-31 04700630 d:PlantMachinery 2023-04-01 2024-03-31 04700630 d:PlantMachinery 2024-03-31 04700630 d:PlantMachinery 2023-03-31 04700630 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04700630 d:FurnitureFittings 2023-04-01 2024-03-31 04700630 d:FurnitureFittings 2024-03-31 04700630 d:FurnitureFittings 2023-03-31 04700630 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04700630 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04700630 d:Goodwill 2024-03-31 04700630 d:Goodwill 2023-03-31 04700630 d:CurrentFinancialInstruments 2024-03-31 04700630 d:CurrentFinancialInstruments 2023-03-31 04700630 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04700630 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04700630 d:ShareCapital 2024-03-31 04700630 d:ShareCapital 2023-03-31 04700630 d:RetainedEarningsAccumulatedLosses 2024-03-31 04700630 d:RetainedEarningsAccumulatedLosses 2023-03-31 04700630 c:FRS102 2023-04-01 2024-03-31 04700630 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04700630 c:FullAccounts 2023-04-01 2024-03-31 04700630 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04700630 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 04700630










NO JOB TOE SMALL LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
NO JOB TOE SMALL LTD
REGISTERED NUMBER: 04700630

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
427
502

Current assets
  

Stocks
  
100
100

Debtors: amounts falling due within one year
 6 
1,348
344

Cash at bank and in hand
  
29,295
30,435

  
30,743
30,879

Creditors: amounts falling due within one year
 7 
(19,071)
(16,665)

Net current assets
  
 
 
11,672
 
 
14,214

  

Net assets
  
12,099
14,716


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
12,097
14,714

  
12,099
14,716


Page 1

 
NO JOB TOE SMALL LTD
REGISTERED NUMBER: 04700630
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 income and retained earnings 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 on 2 September 2024.





Mr J G Wheeldon
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
NO JOB TOE SMALL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

No Job Toe Small Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 04700630). Its registered office is 17 The Meadows, Chesterfield, Derbyshire, England, S42 7JY. The principal activity of the Company throughout the year continued to be that of the provision of chiropodist services.

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 Company's functional and presentation currency is pounds sterling.

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Income and Retained Earnings over its useful economic life.

Page 3

 
NO JOB TOE SMALL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

The depreciation rates used are:

Plant and machinery
-
15% reducing balance
Fixtures and fittings
-
15% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.6

Pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
NO JOB TOE SMALL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current 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.


3.


Employees

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


4.


Intangible assets




Goodwill

£



Cost


At 1 April 2023
15,000



At 31 March 2024

15,000



Amortisation


At 1 April 2023
15,000



At 31 March 2024

15,000



Net book value



At 31 March 2024
-



At 31 March 2023
-



Page 5

 
NO JOB TOE SMALL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost


At 1 April 2023
3,781
1,300
5,081



At 31 March 2024

3,781
1,300
5,081



Depreciation


At 1 April 2023
3,453
1,126
4,579


Charge for the year on owned assets
49
26
75



At 31 March 2024

3,502
1,152
4,654



Net book value



At 31 March 2024
279
148
427



At 31 March 2023
328
174
502


6.


Debtors

2024
2023
£
£


Trade debtors
1,035
-

Prepayments and accrued income
313
344

1,348
344



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
2,922
3,004

Other creditors
14,229
11,903

Accruals and deferred income
1,920
1,758

19,071
16,665


Page 6

 
NO JOB TOE SMALL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,564 (2023 - £2,138). 
Contributions totalling £nil (2023 - £nil) were payable to the fund at the Balance Sheet date and are included in creditors.
 

 
Page 7