2022-04-012023-03-312023-03-31false13161199KOAN PSYCHOTHERAPY & COACHING REFERRAL 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KOAN PSYCHOTHERAPY & COACHING REFERRAL LIMITED

Registered Number
13161199
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

KOAN PSYCHOTHERAPY & COACHING REFERRAL LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Yoko Kirkpatrick

Registered Address

42 High Street Wanstead
London
E11 2RJ

Registered Number

13161199 (England and Wales)
KOAN PSYCHOTHERAPY & COACHING REFERRAL LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets67,3809,840
Tangible assets7458-
7,8389,840
Current assets
Debtors1,378445
Cash at bank and on hand19,38220,381
20,76020,826
Creditors amounts falling due within one year9(20,326)(16,622)
Net current assets (liabilities)4344,204
Total assets less current liabilities8,27214,044
Creditors amounts falling due after one year10(7,500)(13,000)
Provisions for liabilities11(87)-
Net assets6851,044
Capital and reserves
Called up share capital200200
Profit and loss account485844
Shareholders' funds6851,044
The financial statements were approved and authorised for issue by the Director on 2 October 2023, and are signed on its behalf by:
Yoko Kirkpatrick
Director
Registered Company No. 13161199
KOAN PSYCHOTHERAPY & COACHING REFERRAL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company under review was that of human health activities.
4.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings4
Intangible assets policy
Goodwill has been recognised at a fair value and being amortised over its useful life of 5 years.
Deferred tax policy
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.
5.Employee information

20232022
Average number of employees during the year11
6.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2212,30012,300
At 31 March 2312,30012,300
Amortisation and impairment
At 01 April 222,4602,460
Charge for year2,4602,460
At 31 March 234,9204,920
Net book value
At 31 March 237,3807,380
At 31 March 229,8409,840
7.Property, plant and equipment

Fixtures & fittings

Total

££
Cost or valuation
Additions611611
At 31 March 23611611
Depreciation and impairment
Charge for year153153
At 31 March 23153153
Net book value
At 31 March 23458458
At 31 March 22--
8.Debtors within one year

2023

2022

££
Trade debtors / trade receivables120205
Prepayments and accrued income1,258240
Total1,378445
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Amounts owed to related parties19,49413,006
Taxation and social security8323,616
Total20,32616,622
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.
10.Creditors after one year

2023

2022

££
Amounts owed to related parties7,50013,000
Total7,50013,000
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)87-
Total87-