Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30falsefalsetrue2023-06-15Fitness facilities5The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14937406 2023-06-14 14937406 2023-06-15 2024-06-30 14937406 2022-06-15 2023-06-14 14937406 2024-06-30 14937406 c:Director1 2023-06-15 2024-06-30 14937406 c:Director1 2024-06-30 14937406 c:RegisteredOffice 2023-06-15 2024-06-30 14937406 d:CurrentFinancialInstruments 2024-06-30 14937406 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14937406 d:ShareCapital 2024-06-30 14937406 d:RetainedEarningsAccumulatedLosses 2024-06-30 14937406 c:FRS102 2023-06-15 2024-06-30 14937406 c:AuditExempt-NoAccountantsReport 2023-06-15 2024-06-30 14937406 c:FullAccounts 2023-06-15 2024-06-30 14937406 c:PrivateLimitedCompanyLtd 2023-06-15 2024-06-30 14937406 4 2023-06-15 2024-06-30 14937406 e:PoundSterling 2023-06-15 2024-06-30 iso4217:GBP xbrli:pure
Registered number: 14937406














POPULAR BATHS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 30 JUNE 2024

 
POPULAR BATHS LIMITED
 
 
COMPANY INFORMATION


Director
M A Woudstra (appointed 15 June 2023)




Registered number
14937406



Registered office
5 Elstree Gate
Elstree Way

Borehamwood

Hertfordshire

WD6 1JD




Accountants
Sopher + Co LLP
Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD





 
POPULAR BATHS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 4


 
POPULAR BATHS LIMITED
REGISTERED NUMBER:14937406

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
Note
£

  

Current assets
  

Stocks
  
2,000

Debtors: amounts falling due within one year
 4 
7,557

Cash at bank and in hand
  
229,729

  
239,286

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(360,498)

Net liabilities
  
 
 
(121,212)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(121,213)

  
(121,212)


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 period 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 A Woudstra
Director

Date: 15 March 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
POPULAR BATHS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Popular Baths Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Elstree Gate, Elstree Way, Hertfordshire, United Kingdom, WD6 1JD.
The Company was incorporated on 15 June 2023 and commenced trading on the same date.
The principal activity of the Company for the period was that of providing steam bath facilities.
The Company's functional and presentational currency is £ Sterling.

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

At the time of approving the financial statements, the director has a reasonable expectation that the
company will have the continued support from the company's group members and has adequate
resources to continue in operational existence for the foreseeable future. Thus the director continues
to adopt thegoing concern basis of accounting in preparing the financial statements.

 
2.3

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for the services provided in the normal course of business, and is shown net of valued added tax and other sales related taxes.

 
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.

 
2.5

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 2

 
POPULAR BATHS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to related parties and
investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the period was 5.


4.


Debtors

2024
£


Other debtors
673

Prepayments and accrued income
6,884

7,557


Page 3

 
POPULAR BATHS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

5.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
17,493

Other taxation and social security
55,900

Other creditors
265,693

Accruals and deferred income
21,412

360,498



6.


Related party transactions

IIncluded within other creditors is an amount of £262,321 owed to the director. This amount is interest free and repayable on demand.

 
Page 4