Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31No description of principal activity2023-02-01falsefalsefalsetrue22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11145535 2023-02-01 2024-01-31 11145535 2022-02-01 2023-01-31 11145535 2024-01-31 11145535 2023-01-31 11145535 c:Director2 2023-02-01 2024-01-31 11145535 d:PatentsTrademarksLicencesConcessionsSimilar 2024-01-31 11145535 d:PatentsTrademarksLicencesConcessionsSimilar 2023-01-31 11145535 d:CurrentFinancialInstruments 2024-01-31 11145535 d:CurrentFinancialInstruments 2023-01-31 11145535 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 11145535 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11145535 d:ShareCapital 2024-01-31 11145535 d:ShareCapital 2023-01-31 11145535 d:SharePremium 2024-01-31 11145535 d:SharePremium 2023-01-31 11145535 d:RetainedEarningsAccumulatedLosses 2024-01-31 11145535 d:RetainedEarningsAccumulatedLosses 2023-01-31 11145535 c:FRS102 2023-02-01 2024-01-31 11145535 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11145535 c:FullAccounts 2023-02-01 2024-01-31 11145535 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11145535 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 11145535









YOUR HEALTHPOD LTD








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
YOUR HEALTHPOD LTD
REGISTERED NUMBER: 11145535

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Intangible assets
 4 
96,548
96,548

Current assets
  

Debtors: amounts falling due within one year
 5 
645
3,930

Cash at bank and in hand
 6 
36,390
26,449

  
37,035
30,379

Creditors: amounts falling due within one year
 7 
(9,633)
(11,803)

Net current assets
  
 
 
27,402
 
 
18,576

Total assets less current liabilities
  
123,950
115,124

  

Net assets
  
123,950
115,124


Capital and reserves
  

Called up share capital 
  
141
141

Share premium account
  
298,566
298,566

Profit and loss account
  
(174,757)
(183,583)

  
123,950
115,124


Page 1

 
YOUR HEALTHPOD LTD
REGISTERED NUMBER: 11145535
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

The directors consider 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 directors acknowledge their 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 by: 




T Sheppey
Director

Date: 31 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
YOUR HEALTHPOD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Your Healthpod Ltd is a private company, limited by shares. The company is incorporated in England and Wales and its registered address is Aston House, Cornwall Avenue, London, N3 1LF. 

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

Going concern

The company's liabilities exceed its assets, however the company retains the financial support of its shareholders and as such director considers it appropriate to prepare the accounts on a going concern basis.

 
2.3

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.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
YOUR HEALTHPOD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of
Page 4

 
YOUR HEALTHPOD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)


2.10
Financial instruments (continued)

financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Intangible assets




Computer software

£



Cost


At 1 February 2023
96,548



At 31 January 2024

96,548






Net book value



At 31 January 2024
96,548



At 31 January 2023
96,548




5.


Debtors

2024
2023
£
£


Other debtors
645
3,930



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
36,390
26,449


Page 5

 
YOUR HEALTHPOD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
-
2,051

Other creditors
6,608
6,727

Accruals and deferred income
3,025
3,025

9,633
11,803


 
Page 6