Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11838161 2023-04-01 2024-03-31 11838161 2022-04-01 2023-03-31 11838161 2024-03-31 11838161 2023-03-31 11838161 2022-04-01 11838161 c:Director1 2023-04-01 2024-03-31 11838161 d:OfficeEquipment 2023-04-01 2024-03-31 11838161 d:OfficeEquipment 2024-03-31 11838161 d:OfficeEquipment 2023-03-31 11838161 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11838161 d:Goodwill 2023-04-01 2024-03-31 11838161 d:Goodwill 2024-03-31 11838161 d:Goodwill 2023-03-31 11838161 d:CurrentFinancialInstruments 2024-03-31 11838161 d:CurrentFinancialInstruments 2023-03-31 11838161 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11838161 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11838161 d:ShareCapital 2023-04-01 2024-03-31 11838161 d:ShareCapital 2024-03-31 11838161 d:ShareCapital 2022-04-01 2023-03-31 11838161 d:ShareCapital 2023-03-31 11838161 d:ShareCapital 2022-04-01 11838161 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 11838161 d:RetainedEarningsAccumulatedLosses 2024-03-31 11838161 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 11838161 d:RetainedEarningsAccumulatedLosses 2023-03-31 11838161 d:RetainedEarningsAccumulatedLosses 2022-04-01 11838161 c:OrdinaryShareClass1 2023-04-01 2024-03-31 11838161 c:OrdinaryShareClass1 2024-03-31 11838161 c:OrdinaryShareClass1 2023-03-31 11838161 c:FRS102 2023-04-01 2024-03-31 11838161 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11838161 c:FullAccounts 2023-04-01 2024-03-31 11838161 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11838161 2 2023-04-01 2024-03-31 11838161 d:Goodwill d:OwnedIntangibleAssets 2023-04-01 2024-03-31 11838161 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11838161






EAT BETTER, LOOK BETTER, FEEL BETTER LIMITED

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2024

 
EAT BETTER, LOOK BETTER, FEEL BETTER LIMITED
REGISTERED NUMBER: 11838161

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
2,075

Tangible assets
 5 
1,908
600

  
1,908
2,675

Current assets
  

Debtors: amounts falling due within one year
 6 
6,694
-

Cash at bank and in hand
 7 
79,322
67,646

  
86,016
67,646

Creditors: amounts falling due within one year
 8 
(67,721)
(67,383)

Net current assets
  
 
 
18,295
 
 
263

Total assets less current liabilities
  
20,203
2,938

  

Net assets
  
20,203
2,938


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
 10 
20,202
2,937

  
20,203
2,938


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.

Page 1

 
EAT BETTER, LOOK BETTER, FEEL BETTER LIMITED
REGISTERED NUMBER: 11838161
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

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 on 19 November 2024.



J Francis
Director

The notes on pages 4 to 10 form part of these financial statements.

Page 2

 
EAT BETTER, LOOK BETTER, FEEL BETTER 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 2022
1
678
679


Comprehensive income for the year

Profit for the year
-
22,259
22,259
Total comprehensive income for the year
-
22,259
22,259


Contributions by and distributions to owners

Dividends: Equity capital
-
(20,000)
(20,000)


Total transactions with owners
-
(20,000)
(20,000)



At 1 April 2023
1
2,937
2,938


Comprehensive income for the year

Profit for the year
-
37,265
37,265
Total comprehensive income for the year
-
37,265
37,265


Contributions by and distributions to owners

Dividends: Equity capital
-
(20,000)
(20,000)


Total transactions with owners
-
(20,000)
(20,000)


At 31 March 2024
1
20,202
20,203


The notes on pages 4 to 10 form part of these financial statements.

Page 3

 
EAT BETTER, LOOK BETTER, FEEL BETTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies

 
1.1

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:

 
1.2

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.

 
1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.5

Pensions

Defined contribution pension plan

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 profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
EAT BETTER, LOOK BETTER, FEEL BETTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies (continued)

 
1.6

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 reporting date in the countries where the Company operates and generates income.


 
1.7

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 comprehensive income over its useful economic life.

Other 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.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

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.

 
1.8

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.

Page 5

 
EAT BETTER, LOOK BETTER, FEEL BETTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies (continued)


1.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
20%

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 profit or loss.

 
1.9

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.

 
1.10

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.

 
1.11

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.

 
1.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 6

 
EAT BETTER, LOOK BETTER, FEEL BETTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Prepayments & Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.


3.


Employees

2024
2023
£
£

Wages and salaries
9,100
9,096

Cost of defined contribution scheme
18,600
3,600

27,700
12,696


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

Page 7

 
EAT BETTER, LOOK BETTER, FEEL BETTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2023
10,378



At 31 March 2024

10,378



Amortisation


At 1 April 2023
8,303


Charge for the year on owned assets
2,075



At 31 March 2024

10,378



Net book value



At 31 March 2024
-



At 31 March 2023
2,075



Page 8

 
EAT BETTER, LOOK BETTER, FEEL BETTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
2,998


Additions
2,157



At 31 March 2024

5,155



Depreciation


At 1 April 2023
2,398


Charge for the year on owned assets
849



At 31 March 2024

3,247



Net book value



At 31 March 2024
1,908



At 31 March 2023
600


6.


Debtors

2024
2023
£
£


Trade debtors
6,694
-

6,694
-



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
79,322
67,646

79,322
67,646


Page 9

 
EAT BETTER, LOOK BETTER, FEEL BETTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Payments received on account
14,989
12,911

Corporation tax
8,970
5,904

Other taxation and social security
4,632
-

Other creditors
34,885
45,568

Accruals and deferred income
4,245
3,000

67,721
67,383



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



10.


Reserves

Profit and loss account

The profit and loss reserve is fully distributable.


11.


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 £18,600 (2023 - £3,600).

 
Page 10