Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-28Human health activities - counsellingThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2022-03-0110falsetrue 13197599 2022-03-01 2023-02-28 13197599 2021-02-11 2022-02-28 13197599 2023-02-28 13197599 2022-02-28 13197599 1 2022-03-01 2023-02-28 13197599 d:Director1 2022-03-01 2023-02-28 13197599 c:CurrentFinancialInstruments 2023-02-28 13197599 c:CurrentFinancialInstruments 2022-02-28 13197599 c:CurrentFinancialInstruments c:WithinOneYear 2023-02-28 13197599 c:CurrentFinancialInstruments c:WithinOneYear 2022-02-28 13197599 c:ShareCapital 2023-02-28 13197599 c:ShareCapital 2022-02-28 13197599 c:RetainedEarningsAccumulatedLosses 2023-02-28 13197599 c:RetainedEarningsAccumulatedLosses 2022-02-28 13197599 d:FRS102 2022-03-01 2023-02-28 13197599 d:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 13197599 d:FullAccounts 2022-03-01 2023-02-28 13197599 d:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 iso4217:GBP xbrli:pure



Company Registration No. 13197599 (England and Wales)







COUNSELLING YOUR PATH LIMITED

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 28 FEBRUARY 2023




































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
COUNSELLING YOUR PATH LIMITED
REGISTERED NUMBER:13197599

BALANCE SHEET
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
20,308
7,329

  
20,308
7,329

Creditors: amounts falling due within one year
 4 
(19,827)
(7,225)

Net current assets
  
 
 
481
 
 
104

Total assets less current liabilities
  
481
104

  

Net assets
  
481
104


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
381
4

  
481
104


The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 profit and loss account 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 on 11 September 2023.




___________________________
Martina Ferry
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
COUNSELLING YOUR PATH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

Counselling Your Path Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2, Cadbury Close, London, England, N20 9BD.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

 
2.4

Taxation

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 balance sheet date in the countries where the Company operates and generates income.

 
2.5

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.

 
2.6

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 2

 
COUNSELLING YOUR PATH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.7

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 the director, during the year was as follows:


        2023
        2022
            No.
            No.







Director
1
-


4.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
1,497
1

Other creditors
12,230
6,874

Accruals
6,100
350

19,827
7,225



5.


Post balance sheet events

There were no events since the year end which materially affected the company 


6.


Controlling party

Martina Ferry owns 100% of the issued share capital of the company and is therefore the ultimate controller of the company

 
Page 3