Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity55truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05638749 2023-04-01 2024-03-31 05638749 2022-04-01 2023-03-31 05638749 2024-03-31 05638749 2023-03-31 05638749 c:Director1 2023-04-01 2024-03-31 05638749 d:Buildings d:ShortLeaseholdAssets 2023-04-01 2024-03-31 05638749 d:Buildings d:ShortLeaseholdAssets 2024-03-31 05638749 d:Buildings d:ShortLeaseholdAssets 2023-03-31 05638749 d:FurnitureFittings 2023-04-01 2024-03-31 05638749 d:FurnitureFittings 2024-03-31 05638749 d:FurnitureFittings 2023-03-31 05638749 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 05638749 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 05638749 d:CurrentFinancialInstruments 2024-03-31 05638749 d:CurrentFinancialInstruments 2023-03-31 05638749 d:Non-currentFinancialInstruments 2024-03-31 05638749 d:Non-currentFinancialInstruments 2023-03-31 05638749 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05638749 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05638749 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 05638749 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 05638749 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 05638749 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 05638749 d:ShareCapital 2024-03-31 05638749 d:ShareCapital 2023-03-31 05638749 d:RetainedEarningsAccumulatedLosses 2024-03-31 05638749 d:RetainedEarningsAccumulatedLosses 2023-03-31 05638749 c:FRS102 2023-04-01 2024-03-31 05638749 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05638749 c:FullAccounts 2023-04-01 2024-03-31 05638749 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 05638749









HEALTHY FEET FIRST LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
HEALTHY FEET FIRST LIMITED
REGISTERED NUMBER: 05638749

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,478
6,629

  
6,478
6,629

Current assets
  

Stocks
  
650
650

Cash at bank and in hand
 5 
48,526
34,068

  
49,176
34,718

Creditors: amounts falling due within one year
 6 
(36,134)
(23,462)

Net current assets
  
 
 
13,042
 
 
11,256

Total assets less current liabilities
  
19,520
17,885

Creditors: amounts falling due after more than one year
 7 
(6,417)
(11,917)

  

Net assets
  
13,103
5,968


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
13,101
5,966

  
13,103
5,968


Page 1

 
HEALTHY FEET FIRST LIMITED
REGISTERED NUMBER: 05638749
    
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 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: 




M Kamdar
Director

Date: 3 February 2025

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

Page 2

 
HEALTHY FEET FIRST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Healthy Feet First Limited is a private company limited by shares, incorporated in England. The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. Given that the company is in a net asset position the directors consider it appropriate to prepare the financial statements 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

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 3

 
HEALTHY FEET FIRST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
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:

Short-term leasehold property
-
Over the term of the lease
Fixtures and fittings
-
20% straight line

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.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

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.

 
2.7

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.

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 5).

Page 4

 
HEALTHY FEET FIRST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Short-term leasehold property
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 April 2023
12,054
3,000
15,054



At 31 March 2024

12,054
3,000
15,054



Depreciation


At 1 April 2023
5,425
3,000
8,425


Charge for the year on owned assets
151
-
151



At 31 March 2024

5,576
3,000
8,576



Net book value



At 31 March 2024
6,478
-
6,478



At 31 March 2023
6,629
-
6,629


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
48,526
34,068

48,526
34,068


Page 5

 
HEALTHY FEET FIRST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
5,500
5,500

Corporation tax
11,201
11,262

Other creditors
18,233
5,500

Accruals and deferred income
1,200
1,200

36,134
23,462



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
6,417
11,917

6,417
11,917



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
5,500
5,500


5,500
5,500


Amounts falling due 2-5 years

Bank loans
6,417
11,917


6,417
11,917


11,917
17,417


Page 6

 
HEALTHY FEET FIRST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Related party transactions

At the balance sheet date, the Company owed £18,233 (2023: £5,500) to the director.

 
Page 7