Caseware UK (AP4) 2023.0.135 2023.0.135 2025-01-312025-01-312024-02-01falseNo description of principal activity66falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09885210 2024-02-01 2025-01-31 09885210 2023-02-01 2024-01-31 09885210 2025-01-31 09885210 2024-01-31 09885210 c:Director1 2024-02-01 2025-01-31 09885210 c:Director2 2024-02-01 2025-01-31 09885210 d:Buildings d:ShortLeaseholdAssets 2024-02-01 2025-01-31 09885210 d:FurnitureFittings 2024-02-01 2025-01-31 09885210 d:FurnitureFittings 2025-01-31 09885210 d:FurnitureFittings 2024-01-31 09885210 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 09885210 d:OfficeEquipment 2024-02-01 2025-01-31 09885210 d:OfficeEquipment 2025-01-31 09885210 d:OfficeEquipment 2024-01-31 09885210 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 09885210 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 09885210 d:Goodwill 2025-01-31 09885210 d:Goodwill 2024-01-31 09885210 d:CurrentFinancialInstruments 2025-01-31 09885210 d:CurrentFinancialInstruments 2024-01-31 09885210 d:Non-currentFinancialInstruments 2025-01-31 09885210 d:Non-currentFinancialInstruments 2024-01-31 09885210 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 09885210 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 09885210 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 09885210 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 09885210 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-01-31 09885210 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-01-31 09885210 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-01-31 09885210 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-01-31 09885210 d:ShareCapital 2025-01-31 09885210 d:ShareCapital 2024-01-31 09885210 d:RetainedEarningsAccumulatedLosses 2025-01-31 09885210 d:RetainedEarningsAccumulatedLosses 2024-01-31 09885210 c:FRS102 2024-02-01 2025-01-31 09885210 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09885210 c:FullAccounts 2024-02-01 2025-01-31 09885210 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09885210 2 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 09885210









SIGNATURES FROM THE HEART LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
SIGNATURES FROM THE HEART LIMITED
REGISTERED NUMBER: 09885210

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
1,475
1,784

  
1,475
1,784

Current assets
  

Stocks
  
23,462
22,889

Debtors: amounts falling due within one year
 6 
4,030
3,500

Cash at bank and in hand
 7 
17,585
13,684

  
45,077
40,073

Creditors: amounts falling due within one year
 8 
(23,586)
(23,495)

Net current assets
  
 
 
21,491
 
 
16,578

Total assets less current liabilities
  
22,966
18,362

Creditors: amounts falling due after more than one year
 9 
(2,400)
(9,600)

Provisions for liabilities
  

Deferred tax
  
(368)
(338)

  
 
 
(368)
 
 
(338)

Net assets
  
20,198
8,424


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
20,098
8,324

  
20,198
8,424


Page 1

 
SIGNATURES FROM THE HEART LIMITED
REGISTERED NUMBER: 09885210
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2025

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: 




................................................
Stephen Platt
................................................
Joanne Platt
Director
Director


Date: 9 June 2025
Date:9 June 2025

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

Page 2

 
SIGNATURES FROM THE HEART LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

Signatures From The Heart Limited is a private company limited by shares, registered in the United Kingdom number 09885210. Its registered office is Manor House, 35 St. Thomas’s Road, Chorley, Lancashire, PR7 1HP. 
During the period, the principal activity of the company continued to be that of retail outlet stationers.

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.



 
2.2

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company 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 Company 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.

 
2.3

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.

 
2.4

Interest income

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

 
2.5

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

 
SIGNATURES FROM THE HEART LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.6

Borrowing costs

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

 
2.7

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.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.9

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.

Page 4

 
SIGNATURES FROM THE HEART LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.10

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 applicable method outlined below.

Depreciation is provided on the following basis:

Short-term leasehold property
-
20%
Straight line
Fixtures and fittings
-
15%
Reducing balance
Office equipment
-

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.

 
2.11

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 reporting 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.

 
2.12

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.

 
2.13

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.

 
2.14

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.

Page 5

 
SIGNATURES FROM THE HEART LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.15

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

 
2.16

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 6).


4.


Intangible assets




Goodwill

£



Cost


At 1 February 2024
36,332



At 31 January 2025

36,332



Amortisation


At 1 February 2024
36,332



At 31 January 2025

36,332



Net book value



At 31 January 2025
-



At 31 January 2024
-


Page 6

 
SIGNATURES FROM THE HEART LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
 
           4.Intangible assets (continued)



5.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 February 2024
6,481
1,603
8,084



At 31 January 2025

6,481
1,603
8,084



Depreciation


At 1 February 2024
5,532
768
6,300


Charge for the year on owned assets
142
167
309



At 31 January 2025

5,674
935
6,609



Net book value



At 31 January 2025
807
668
1,475



At 31 January 2024
949
835
1,784


6.


Debtors

2025
2024
£
£


Other debtors
530
-

Prepayments and accrued income
3,500
3,500

4,030
3,500


Page 7

 
SIGNATURES FROM THE HEART LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
17,585
13,684

17,585
13,684



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
7,200
7,200

Trade creditors
6,221
6,279

Corporation tax
2,845
2,283

Other taxation and social security
4,810
5,143

Other creditors
-
80

Accruals and deferred income
2,510
2,510

23,586
23,495



9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
2,400
9,600

2,400
9,600


Page 8

 
SIGNATURES FROM THE HEART LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

10.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
7,200
7,200


7,200
7,200

Amounts falling due 1-2 years

Bank loans
2,400
7,200


2,400
7,200

Amounts falling due 2-5 years

Bank loans
-
2,400


-
2,400


9,600
16,800



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 £422 (2024 - £932).

 
Page 9