Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2022-04-012No description of principal activityfalse2true 11851821 2022-04-01 2023-03-31 11851821 2021-04-01 2022-03-31 11851821 2023-03-31 11851821 2022-03-31 11851821 c:Director1 2022-04-01 2023-03-31 11851821 d:OfficeEquipment 2022-04-01 2023-03-31 11851821 d:OfficeEquipment 2023-03-31 11851821 d:OfficeEquipment 2022-03-31 11851821 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 11851821 d:CurrentFinancialInstruments 2023-03-31 11851821 d:CurrentFinancialInstruments 2022-03-31 11851821 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11851821 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 11851821 d:ShareCapital 2023-03-31 11851821 d:ShareCapital 2022-03-31 11851821 d:RetainedEarningsAccumulatedLosses 2023-03-31 11851821 d:RetainedEarningsAccumulatedLosses 2022-03-31 11851821 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-03-31 11851821 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-03-31 11851821 c:FRS102 2022-04-01 2023-03-31 11851821 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 11851821 c:FullAccounts 2022-04-01 2023-03-31 11851821 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 11851821










ARMSTRONG ACTIVITY THERAPY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
ARMSTRONG ACTIVITY THERAPY LIMITED
REGISTERED NUMBER: 11851821

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,555
688

  
4,555
688

Current assets
  

Cash at bank and in hand
 5 
834
239

  
834
239

Creditors: amounts falling due within one year
 6 
(3,619)
(2,529)

Net current liabilities
  
 
 
(2,785)
 
 
(2,290)

Total assets less current liabilities
  
1,770
(1,602)

  

Net assets/(liabilities)
  
1,770
(1,602)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,670
(1,702)

  
1,770
(1,602)


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 year 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 income and retained earnings 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 24 November 2023.




Page 1

 
ARMSTRONG ACTIVITY THERAPY LIMITED
REGISTERED NUMBER: 11851821
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

................................................
John Armstrong Muir Gray
Director

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

Page 2

 
ARMSTRONG ACTIVITY THERAPY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Armstrong Active Therapy Limited is a company limited by shares which was incorporated in England.
The address of the registered office is:
Flat 5, 47-49 Tudor Road
London 
E9 7SN
 

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

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 3

 
ARMSTRONG ACTIVITY THERAPY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.3

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.

 
2.4

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
20%
reducing balance basis

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.

 
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.

 
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.

Page 4

 
ARMSTRONG ACTIVITY THERAPY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2022
860


Additions
5,049



At 31 March 2023

5,909



Depreciation


At 1 April 2022
172


Charge for the year on owned assets
1,182



At 31 March 2023

1,354



Net book value



At 31 March 2023
4,555



At 31 March 2022
688


5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
833
239

833
239


Page 5

 
ARMSTRONG ACTIVITY THERAPY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
661
-

Other creditors
1,158
1,689

Accruals and deferred income
1,800
840

3,619
2,529



7.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
833
239



 
Page 6