Registered number
13499968
LF ADHD Consultancy Ltd
Filleted Accounts
31 March 2023
LF ADHD Consultancy Ltd
Registered number: 13499968
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 21,307 19,369
Current assets
Cash at bank and in hand 94,000 21,876
Creditors: amounts falling due within one year 4 (36,479) (9,940)
Net current assets 57,521 11,936
Total assets less current liabilities 78,828 31,305
Creditors: amounts falling due after more than one year 5 (11,606) (19,995)
Net assets 67,222 11,310
Capital and reserves
Called up share capital 1 1
Profit and loss account 67,221 11,309
Shareholder's funds 67,222 11,310
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
L Forsythe
Director
Approved by the board on 18 September 2023
LF ADHD Consultancy Ltd
Notes to the Accounts
for the year ended 31 March 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2022 2,364 21,995 24,359
Additions 9,238 - 9,238
At 31 March 2023 11,602 21,995 33,597
Depreciation
At 1 April 2022 591 4,399 4,990
Charge for the year 2,901 4,399 7,300
At 31 March 2023 3,492 8,798 12,290
Net book value
At 31 March 2023 8,110 13,197 21,307
At 31 March 2022 1,773 17,596 19,369
4 Creditors: amounts falling due within one year 2023 2022
£ £
Obligations under finance lease and hire purchase contracts 4,190 -
Taxation and social security costs 32,040 9,727
Other creditors 249 213
36,479 9,940
5 Creditors: amounts falling due after one year 2023 2022
£ £
Obligations under finance lease and hire purchase contracts 11,606 19,995
6 Other information
LF ADHD Consultancy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
5a church Road South
Liverpool
L25 7RJ
LF ADHD Consultancy Ltd 13499968 false 2022-04-01 2023-03-31 2023-03-31 VT Final Accounts April 2022 L Forsythe No description of principal activity 13499968 2021-07-08 2022-03-31 13499968 core:WithinOneYear 2022-03-31 13499968 core:AfterOneYear 2022-03-31 13499968 core:ShareCapital 2022-03-31 13499968 core:RetainedEarningsAccumulatedLosses 2022-03-31 13499968 2022-04-01 2023-03-31 13499968 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 13499968 bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 13499968 bus:Director40 2022-04-01 2023-03-31 13499968 1 2022-04-01 2023-03-31 13499968 2 2022-04-01 2023-03-31 13499968 core:PlantMachinery 2022-04-01 2023-03-31 13499968 core:Vehicles 2022-04-01 2023-03-31 13499968 countries:England 2022-04-01 2023-03-31 13499968 bus:FRS102 2022-04-01 2023-03-31 13499968 bus:FullAccounts 2022-04-01 2023-03-31 13499968 2023-03-31 13499968 core:WithinOneYear 2023-03-31 13499968 core:AfterOneYear 2023-03-31 13499968 core:ShareCapital 2023-03-31 13499968 core:RetainedEarningsAccumulatedLosses 2023-03-31 13499968 core:PlantMachinery 2023-03-31 13499968 core:Vehicles 2023-03-31 13499968 2022-03-31 13499968 core:PlantMachinery 2022-03-31 13499968 core:Vehicles 2022-03-31 iso4217:GBP xbrli:pure