Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-2882022-03-01false9No description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 9437799 2022-03-01 2023-02-28 9437799 2021-03-01 2022-02-28 9437799 2023-02-28 9437799 2022-02-28 9437799 c:Director4 2022-03-01 2023-02-28 9437799 d:Buildings d:ShortLeaseholdAssets 2022-03-01 2023-02-28 9437799 d:Buildings d:ShortLeaseholdAssets 2023-02-28 9437799 d:Buildings d:ShortLeaseholdAssets 2022-02-28 9437799 d:FurnitureFittings 2022-03-01 2023-02-28 9437799 d:FurnitureFittings 2023-02-28 9437799 d:FurnitureFittings 2022-02-28 9437799 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 9437799 d:ComputerEquipment 2022-03-01 2023-02-28 9437799 d:ComputerEquipment 2023-02-28 9437799 d:ComputerEquipment 2022-02-28 9437799 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 9437799 d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 9437799 d:CurrentFinancialInstruments 2023-02-28 9437799 d:CurrentFinancialInstruments 2022-02-28 9437799 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 9437799 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 9437799 d:ShareCapital 2023-02-28 9437799 d:ShareCapital 2022-02-28 9437799 d:RetainedEarningsAccumulatedLosses 2023-02-28 9437799 d:RetainedEarningsAccumulatedLosses 2022-02-28 9437799 c:FRS102 2022-03-01 2023-02-28 9437799 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 9437799 c:FullAccounts 2022-03-01 2023-02-28 9437799 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 9437799 2 2022-03-01 2023-02-28 iso4217:GBP xbrli:pure

Registered number: 9437799









FAMILY AND CHILD PRACTICE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2023

 
FAMILY AND CHILD PRACTICE LTD
REGISTERED NUMBER: 9437799

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
8,271
9,648

  
8,271
9,648

Current assets
  

Debtors: amounts falling due within one year
 5 
49,909
48,731

Cash at bank and in hand
 6 
59,747
78,262

  
109,656
126,993

Creditors: amounts falling due within one year
 7 
(16,603)
(12,713)

Net current assets
  
 
 
93,053
 
 
114,280

Total assets less current liabilities
  
101,324
123,928

  

Net assets
  
101,324
123,928


Capital and reserves
  

Called up share capital 
  
120,000
120,000

Profit and loss account
  
(18,676)
3,928

  
101,324
123,928


The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 statement of comprehensive income 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 14 June 2023.


Dr. R.I.L. Kennedy
Page 1

 
FAMILY AND CHILD PRACTICE LTD
REGISTERED NUMBER: 9437799
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2023

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
FAMILY AND CHILD PRACTICE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

1.


General information

The entity is a limited company registered in England and Wales.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company has a deficit on retained profits and is working on plans to return to profitability. The going concern basis has been used in preparing the accounts.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
FAMILY AND CHILD PRACTICE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
20%
Fixtures and fittings
-
10%
Computer equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the period was 8 (2022 - 9).

Page 4

 
FAMILY AND CHILD PRACTICE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

4.


Tangible fixed assets





Short-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 March 2022
155,335
19,013
8,158
182,506


Additions
-
455
398
853



At 28 February 2023

155,335
19,468
8,556
183,359



Depreciation


At 1 March 2022
155,335
10,684
6,838
172,857


Charge for the period on owned assets
-
1,901
330
2,231



At 28 February 2023

155,335
12,585
7,168
175,088



Net book value



At 28 February 2023
-
6,883
1,388
8,271



At 28 February 2022
-
8,329
1,319
9,648


5.


Debtors

2023
2022
£
£


Trade debtors
7,405
6,913

Other debtors
25,849
33,268

Prepayments and accrued income
16,655
8,550

49,909
48,731


Page 5

 
FAMILY AND CHILD PRACTICE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
59,747
78,262

59,747
78,262



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
171
1,075

Other creditors
16,432
7,371

Accruals and deferred income
-
4,267

16,603
12,713


Page 6