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REGISTERED NUMBER: 12917906 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2023

FOR

ALLEN ASSOCIATES PSYCHIATRIC AND
PSYCHOLOGICAL EXPERT WITNESS SERVICES
LIMITED

ALLEN ASSOCIATES PSYCHIATRIC AND
PSYCHOLOGICAL EXPERT WITNESS SERVICES
LIMITED (REGISTERED NUMBER: 12917906)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Balance Sheet 1

Notes to the Financial Statements 3


ALLEN ASSOCIATES PSYCHIATRIC AND
PSYCHOLOGICAL EXPERT WITNESS SERVICES
LIMITED (REGISTERED NUMBER: 12917906)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 37,696 48,945

CURRENT ASSETS
Debtors 6 9,566 11,488
Cash at bank 37,927 24,166
47,493 35,654
CREDITORS
Amounts falling due within one year 7 12,566 14,655
NET CURRENT ASSETS 34,927 20,999
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,623

69,944

PROVISIONS FOR LIABILITIES 8 7,162 12,970
NET ASSETS 65,461 56,974

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 65,361 56,874
SHAREHOLDERS' FUNDS 65,461 56,974

ALLEN ASSOCIATES PSYCHIATRIC AND
PSYCHOLOGICAL EXPERT WITNESS SERVICES
LIMITED (REGISTERED NUMBER: 12917906)

BALANCE SHEET - continued
31 MARCH 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 October 2023 and were signed by:





Dr D S Allen - Director


ALLEN ASSOCIATES PSYCHIATRIC AND
PSYCHOLOGICAL EXPERT WITNESS SERVICES
LIMITED (REGISTERED NUMBER: 12917906)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Allen Associates Psychiatric and Psychological Expert Witness Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12917906

Registered office: 48 St Leonards Road
Bexhill on Sea
East Sussex
TN40 1JB

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
The turnover shown in the profit and loss account represents amounts receivable for services provided during the year, exclusive of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

All fixed assets are initially recorded at cost.


ALLEN ASSOCIATES PSYCHIATRIC AND
PSYCHOLOGICAL EXPERT WITNESS SERVICES
LIMITED (REGISTERED NUMBER: 12917906)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 3 ) .

ALLEN ASSOCIATES PSYCHIATRIC AND
PSYCHOLOGICAL EXPERT WITNESS SERVICES
LIMITED (REGISTERED NUMBER: 12917906)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


5. TANGIBLE FIXED ASSETS
Motor Computer
Equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 917 56,390 - 57,307
Additions - - 1,184 1,184
At 31 March 2023 917 56,390 1,184 58,491
DEPRECIATION
At 1 April 2022 138 8,224 - 8,362
Charge for year 155 12,041 237 12,433
At 31 March 2023 293 20,265 237 20,795
NET BOOK VALUE
At 31 March 2023 624 36,125 947 37,696
At 31 March 2022 779 48,166 - 48,945

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,526 10,186
Director's current account - 11
Prepayments and accrued income 3,040 1,291
9,566 11,488

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 666 1,890
Corporation tax 3,653 5,611
CT61 tax due to H M Revenue and
Customs

-

53
VAT 2,633 5,340
Director's current account 503 -
Accruals and deferred income 5,111 1,761
12,566 14,655

ALLEN ASSOCIATES PSYCHIATRIC AND
PSYCHOLOGICAL EXPERT WITNESS SERVICES
LIMITED (REGISTERED NUMBER: 12917906)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 7,162 12,970

Deferred
tax
£   
Balance at 1 April 2022 12,970
Provided during year (5,808 )
Balance at 31 March 2023 7,162

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2023 and the period ended 31 March 2022:

2023 2022
£    £   
Dr D S Allen
Balance outstanding at start of year 11 -
Amounts advanced - 30,610
Amounts repaid (11 ) (30,599 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 11

Loans to the director which are under £10,000 are interest free and repayable on demand.