Registered number
10099875
The Switch Plan Online Diet Ltd
Filleted Accounts
30 April 2025
The Switch Plan Online Diet Ltd
Registered number: 10099875
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 3,977 3,560
Current assets
Cash at bank and in hand 2,703 652
Creditors: amounts falling due within one year 4 (5,799) (7,350)
Net current liabilities (3,096) (6,698)
Net assets/(liabilities) 881 (3,138)
Capital and reserves
Called up share capital 2 2
Profit and loss account 879 (3,140)
Shareholders' funds 881 (3,138)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr JE Jackson
Director
Approved by the board on 16 July 2025
The Switch Plan Online Diet Ltd
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024 13,015
Additions 1,742
At 30 April 2025 14,757
Depreciation
At 1 May 2024 9,455
Charge for the year 1,325
At 30 April 2025 10,780
Net book value
At 30 April 2025 3,977
At 30 April 2024 3,560
4 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 4,697 4,687
Directors' loan account 499 51
Accruals 300 300
Switch Fitness Ltd 303 2,312
5,799 7,350
During the year, the company made advances to directors totalling £25,241 (2024 £22,527). These advances were fully paid off before the respective year ends. The advances were charged to interest at HM Revenue & Customs' official rate, and were repayable on demand.
5 Other information
The Switch Plan Online Diet Ltd is a private company limited by shares and incorporated in Cardiff. Its registered office is:
12 Lychgate
Higher Walton
Warrington
WA4 6TF
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