Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31false2023-04-01No description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC428555 2023-04-01 2024-03-31 OC428555 2022-04-01 2023-03-31 OC428555 2024-03-31 OC428555 2023-03-31 OC428555 c:FurnitureFittings 2023-04-01 2024-03-31 OC428555 c:FurnitureFittings 2024-03-31 OC428555 c:FurnitureFittings 2023-03-31 OC428555 c:FurnitureFittings c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC428555 c:ComputerEquipment 2023-04-01 2024-03-31 OC428555 c:ComputerEquipment 2024-03-31 OC428555 c:ComputerEquipment 2023-03-31 OC428555 c:ComputerEquipment c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC428555 c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC428555 c:ComputerSoftware 2024-03-31 OC428555 c:ComputerSoftware 2023-03-31 OC428555 c:CurrentFinancialInstruments 2024-03-31 OC428555 c:CurrentFinancialInstruments 2023-03-31 OC428555 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC428555 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC428555 d:FRS102 2023-04-01 2024-03-31 OC428555 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC428555 d:FullAccounts 2023-04-01 2024-03-31 OC428555 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC428555 2 2023-04-01 2024-03-31 OC428555 c:ComputerSoftware c:OwnedIntangibleAssets 2023-04-01 2024-03-31 OC428555 d:PartnerLLP2 2023-04-01 2024-03-31 OC428555 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC428555 c:FurtherSpecificReserve3ComponentTotalEquity 2023-03-31 OC428555 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC428555









MY HEALTHY FAMILY LDN LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
MY HEALTHY FAMILY LDN LLP
REGISTERED NUMBER: OC428555

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
5,128
5,955

Tangible assets
 5 
19,643
26,187

  
24,771
32,142

Current assets
  

Debtors: amounts falling due within one year
 6 
26,762
16,864

Cash at bank and in hand
 7 
513
2,217

  
27,275
19,081

Creditors: Amounts Falling Due Within One Year
 8 
(49,759)
(47,344)

Net current liabilities
  
 
 
(22,484)
 
 
(28,263)

Total assets less current liabilities
  
2,287
3,879

  

Net assets
  
2,287
3,879


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 9 
2,287
3,879

  
2,287
3,879

  

  
2,287
3,879


Total members' interests
  

Loans and other debts due to members
 9 
2,287
3,879

  
2,287
3,879


Page 1

 
MY HEALTHY FAMILY LDN LLP
REGISTERED NUMBER: OC428555
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf by: 




E Ben Ouaghram
Designated member

Date: 26 March 2025

The notes on pages 3 to 9 form part of these financial statements.

My Healthy Family LDN LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

Page 2

 
MY HEALTHY FAMILY LDN LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

My Healthy Family LDN LLP is a limited liability partnership incorporated in the United Kingdom and registered in  England and Wales (registered number OC428555). The Partnership's registered office address is University House, 13 Lower Grosvenor Place, London, England, SW1W 0EX.
The principal activity of the Partnership is the running of a prenatal scanning and well-being clinic.
The financial statements are presented in Sterling, which is the functional currency of the LLP. 

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 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

The following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the LLP to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the LLP. Given that the LLP is in a net asset position, the members have assessed that the LLP will continue to have adequate funds to meets its obligations. 
As a result, the members consider it appropriate to prepare the financial statements on a going concern basis.

Page 3

 
MY HEALTHY FAMILY LDN LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP 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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the LLP has transferred the significant risks and rewards of ownership to the buyer;
the LLP retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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 LLP 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

Interest income

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

 
2.5

Pensions

Defined contribution pension plan

The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP 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 LLP in independently administered funds.

Page 4

 
MY HEALTHY FAMILY LDN LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .

In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.

 
2.7

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.

 
2.8

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.

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:

Fixtures and fittings
-
25%
Straight line
Computer equipment
-
25%
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.

Page 5

 
MY HEALTHY FAMILY LDN LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.9

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.

 
2.10

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.

 
2.11

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.


3.


Employees

The average number of persons (including members with contracts of employment) employed during the year was as follows:


        2024
        2023
            No.
            No.







Members
2
2

Page 6

 
MY HEALTHY FAMILY LDN LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Intangible assets



Computer software

£



Cost


At 1 April 2023
8,675



At 31 March 2024

8,675



Amortisation


At 1 April 2023
2,720


Charge for the year on owned assets
827



At 31 March 2024

3,547



Net book value



At 31 March 2024
5,128




5.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
63,493
1,254
64,747



At 31 March 2024

63,493
1,254
64,747



Depreciation


At 1 April 2023
37,822
734
38,556


Charge for the year on owned assets
6,418
130
6,548



At 31 March 2024

44,240
864
45,104



Net book value



At 31 March 2024
19,253
390
19,643

Page 7

 
MY HEALTHY FAMILY LDN LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Debtors

2024
2023
£
£


Other debtors
14,512
14,512

Prepayments and accrued income
12,251
2,350

26,763
16,862



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
513
2,217

513
2,217



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
47,759
44,344

Accruals and deferred income
2,000
3,000

49,759
47,344


Page 8

 
MY HEALTHY FAMILY LDN LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Loans and other debts due to members


2024
2023
£
£



Other amounts due to members
(2,287)
(3,879)

(2,287)
(3,879)

Loans and other debts due to members may be further analysed as follows:

2024
2023
£
£



Falling due within one year
(2,287)
(3,879)

(2,287)
(3,879)

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.


10.


Pension commitments

The LLP contributes to a defined contributions pension scheme. The assets of the scheme are held separately from those of the LLP in an independently administered fund. The pension cost charge represents contributions payable by the LLP to the fund and amounted to £2,046 (2023 - £2,194). 

 
Page 9