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Registration number: 12483689

Amanda Waterworth Counselling Services Ltd

Annual Report and Unaudited Financial Statements

for the Period from 1 March 2022 to 31 March 2023

 

Amanda Waterworth Counselling Services Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Amanda Waterworth Counselling Services Ltd

(Registration number: 12483689)
Balance Sheet as at 31 March 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

2,634

-

Current assets

 

Debtors

5

2,080

-

Cash at bank and in hand

 

6,801

7,638

 

8,881

7,638

Creditors: Amounts falling due within one year

6

(11,189)

(7,312)

Net current (liabilities)/assets

 

(2,308)

326

Net assets

 

326

326

Capital and reserves

 

Called up share capital

7

10

10

Retained earnings

316

316

Shareholders' funds

 

326

326

For the financial period ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account and director's report have not been delivered in accordance with the special provisions applicable to companies subject to the small companies regime.

Approved and authorised by the director on 31 October 2023
 

.........................................
Mrs A Waterworth
Director

 

Amanda Waterworth Counselling Services Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2022 to 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Long Hey House
Halifax Road
Briercliffe
Burnley
BB10 3QZ

These financial statements were authorised for issue by the director on 31 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling, which is the functional currency of the company. The accounts are rounded to the nearest pound.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Amanda Waterworth Counselling Services Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2022 to 31 March 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and equipment

15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which employees' services are received.

 

Amanda Waterworth Counselling Services Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2022 to 31 March 2023

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2022 - 1).

4

Tangible assets

Plant and equipment
£

Total
£

Cost or valuation

Additions

2,773

2,773

At 31 March 2023

2,773

2,773

Depreciation

Charge for the period

139

139

At 31 March 2023

139

139

Carrying amount

At 31 March 2023

2,634

2,634

5

Debtors

2023
£

2022
£

Other debtors

2,080

-

2,080

-

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Trade creditors

116

-

Taxation and social security

1

1,012

Accruals and deferred income

1,200

300

Other creditors

9,872

6,000

11,189

7,312

 

Amanda Waterworth Counselling Services Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2022 to 31 March 2023

7

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary share of £1 each

10

10

10

10

         

8

Related party transactions

Summary of transactions with other related parties

Pride Community Care Ltd - a company under common control
 Supply of services
 Under normal commercial terms
 

Income and receivables from related parties

2023

Other related parties
£

Receipt of services

2,080

Amounts receivable from related party

2,080