Registered number
14071166
Paula's Boot Camp Ltd
Unaudited Filleted Accounts
30 April 2025
Paula's Boot Camp Ltd
Registered number: 14071166
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 6,000 8,000
Tangible assets 4 69,088 19,168
75,088 27,168
Current assets
Cash at bank and in hand 16,603 17,996
Creditors: amounts falling due within one year 5 (20,736) (20,928)
Net current liabilities (4,133) (2,932)
Total assets less current liabilities 70,955 24,236
Creditors: amounts falling due after more than one year 6 (36,470) -
Net assets 34,485 24,236
Capital and reserves
Called up share capital 1 1
Profit and loss account 34,484 24,235
Shareholder's funds 34,485 24,236
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
Paula Lamb
Director
Approved by the board on 25 June 2025
Paula's Boot Camp 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:
Fixtures, fittings, tools and equipment over 4 years
Computer Equipment over 3 year
Motor Vehicle 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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2024 12,000
At 30 April 2025 12,000
Amortisation
At 1 May 2024 4,000
Provided during the year 2,000
At 30 April 2025 6,000
Net book value
At 30 April 2025 6,000
At 30 April 2024 8,000
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Motor Vehicle Plant and machinery etc Equipment Total
£ £ £ £
Cost
At 1 May 2024 - 21,092 - 21,092
Additions 56,834 1,739 1,933 60,506
At 30 April 2025 56,834 22,831 1,933 81,598
Depreciation
At 1 May 2024 - 1,924 - 1,924
Charge for the year 5,920 4,279 387 10,586
At 30 April 2025 5,920 6,203 387 12,510
Net book value
At 30 April 2025 50,914 16,628 1,546 69,088
At 30 April 2024 - 19,168 - 19,168
5 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 5,984 -
Taxation and social security costs - 5,026
Other creditors 14,752 15,902
20,736 20,928
6 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 36,470 -
7 Other information
Paula's Boot Camp Ltd is a private company limited by shares and incorporated in England. Its registered office is:
300 St Marys Road
Garston
Liverpool
Merseyside
L19 0NQ
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