Company Registration No. 08424368 (England and Wales)
C D Psychology Ltd
Unaudited accounts
for the year ended 28 February 2023
C D Psychology Ltd
Unaudited accounts
Contents
C D Psychology Ltd
Company Information
for the year ended 28 February 2023
Company Number
08424368 (England and Wales)
Registered Office
Greenhead Garden, Storth Road
Storth
Milnthorpe
Cumbria
LA7 7HF
United Kingdom
Accountants
Red Rose Accountancy Services Ltd
Green Head Garden
Storth Road, Storth
Milnthorpe
Cumbria
LA7 7HF
C D Psychology Ltd
Statement of financial position
as at 28 February 2023
Cash at bank and in hand
697
394
Creditors: amounts falling due within one year
(45,335)
(35,496)
Net current liabilities
(44,638)
(35,102)
Total assets less current liabilities
(44,136)
(34,433)
Creditors: amounts falling due after more than one year
(2,262)
(2,750)
Net liabilities
(46,398)
(37,183)
Called up share capital
100
100
Profit and loss account
(46,498)
(37,283)
Shareholders' funds
(46,398)
(37,183)
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 November 2023 and were signed on its behalf by
Ms C A Dobson
Director
Company Registration No. 08424368
C D Psychology Ltd
Notes to the Accounts
for the year ended 28 February 2023
C D Psychology Ltd is a private company, limited by shares, registered in England and Wales, registration number 08424368. The registered office is Greenhead Garden, Storth Road, Storth, Milnthorpe, Cumbria, LA7 7HF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on the reducing balance basis
Expenditure on research and development is written off in the year in which it is incurred.
C D Psychology Ltd
Notes to the Accounts
for the year ended 28 February 2023
4
Tangible fixed assets
Fixtures & fittings
5
Creditors: amounts falling due within one year
2023
2022
Loans from directors
44,998
34,906
6
Creditors: amounts falling due after more than one year
2023
2022
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Transactions with related parties
The director's loan account is interest-free and repayable on demand.
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).